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are eligible to file ITR -4. You can include your salary income, house property income, income from lottery winnings, speculative income, and all your incomes in this return if you have earned them besides your business income. As per the presumptive method, net income is estimated to be 8 per cent of gross receipts (Section 44AD of the Income Tax Act) or Csat aptitude questions and answers 7,500 per month for csat aptitude questions and answers vehicle where the taxpayer plies, leases or hires trucks (Section 44AE of the Zptitude Act). Do note that where gross receipts or turnover of a business or profession is more than Rs 1 crore, ITR-4S cannot be filed and ITR-4 has to be filed by the taxpayer.