You can efile using Income tax form ITR 4S. It is also called SUGAM. You just need this simple form. The total profits should be atleast 8% of turnover.
Right, that was a clarification , I think I made an error.
If you fall in any of the below mentioned case you cannot file ITR-4S
Income from commission or brokerage
Income from Agency business
Income from Profession – those who are carrying on profession of legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, an authorized representative, film artist, company secretary and information technology. Authorized representative means – any person, who represents someone, for a fee or remuneration, before any Tribunal or authority under law. Film Artist includes a producer, actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer – basically any person who is involved in his professional capacity in the production of a film.
Own more than one house property
Earned Speculative income like winning from lotteries, horse races
Agriculture income or exempt income more than Rs 5,000
Have Capital gains
Losses to be carried forward
Holds any assets outside the country or has any financial interest in any foreign entity
Is a signing authority in any bank account located outside India
Any resident having income from any source outside India
A person who is earning income in the nature of commission or brokerage cannot adopt the presumptive taxation scheme of section 44D. Insurance agents earn income by way of commission and, hence, they cannot adopt the presumptive taxation scheme of section 44D.
for the ay 2017-18 file ITR 3 . earlier it used to be called itr 4. but now itr 4s is called itr 4 and itr 4 is called itr 3. file after reading , carefully