This document explains the eligibility criteria for filing the ITR-4 SUGAM form, designed for small taxpayers under the presumptive taxation scheme. It details who can and cannot use this simplified tax return, including specific exclusions like those with foreign assets or certain types of income. The guide also highlights recent changes and new reporting requirements for the ITR-4 SUGAM, making it a valuable resource for resident individuals, HUFs, and partnership firms looking to simplify their tax filing.
05/06/2020 New Content
ITR 1 & 4 for AY 2020-21 is available for e-Filing. Other ITRs will be available shortly
to know about eligibility and other conditions - #pptx