Itr 4 presumptive taxation

If you opt for the presumptive taxation scheme and file your ITR 4 under the old tax regime, you can generally claim Chapter VI deductions, including those under Section 80C. However, there are specific exclusions. If you've claimed deductions under sections like 10A, 10AA, 10B, 10BA, 80RRB, or 80HH, you cannot use the presumptive scheme under Section 44AD. While you can't claim deductions from Section 30 to 38, Chapter VI A deductions remain available.