ITR-4 SUGAM Form
ITR -4 is for Resident Individuals, HUFs & Firms (other than LLP) who have opted for Presumptive Taxation Scheme u/s 44AD, 44ADA & 44AE.
ITR 4 ELIGIBILITY:
» Individuals, HUFs & Non-LLP Firms having Business Income or opted for Presumptive Taxation Scheme under section 44AD, 44ADA and 44AE,
» Includes salaried income, One House Property Income, Other Sources Income,
» Gross Turnover is up to ₹ 2 Crore,
» Income of Individuals, HUFs & Non-LLP Firms having income up to ₹ 50 Lakhs.