What Is the Section 44ADA Receipts Limit for ITR-4?
For section 44ADA, the Income Tax Department states a ₹50 lakh gross-receipts limit, increased to ₹75 lakh where cash receipts do not exceed 5% of total gross receipts, subject to the statutory conditions.
Quick Answer
In practical terms, For section 44ADA, the Income Tax Department states a ₹50 lakh gross-receipts limit, increased to ₹75 lakh where cash receipts do not exceed 5% of total gross receipts, subject to the statutory conditions.
₹50 lakh or ₹75 lakh?
The standard gross-receipts limit is ₹50 lakh. The higher ₹75 lakh limit applies where the statutory cash-receipt condition is satisfied.
Receipts limit is not total-income limit
The ₹75 lakh figure relates to section 44ADA gross receipts. ITR-4 separately requires total income not to exceed ₹50 lakh, along with other eligibility conditions.
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