Who can use ITR – 4 (SUGAM)?

​Form ITR – 4 (SUGAM) can be used by an Individual/HUF/Firm (Other than LLP)​ whose total income for the year includes:

(a) Business income computed as per the provisions of section 44AD or ​44AE; or​;

(b) Income from Profession as computed as per the provisions of ​44ADA; or

(c) Income from salary/pension; or

(d) Income from one house property (excluding cases where loss is brought forward from previous years); or

(e) Income from other sources (excluding winnings from lottery and income from race horses).

Further, in a case where the income of another person like spouse, minor child, etc., is to be clubbed with the income of the taxpayer, this return form can be used where income to be clubbed falls in any of the above categories. ​