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ITR -4

ITR- 4 (Sugam) Form

Also known as 'Sugam', form ITR 4 is meant for those with presumptive income from a business or profession. This includes income from a business which is computed in accordance with special provisions referred to in Sections 44AD and 44AE of the Income Tax Act, income from a profession where it is computed in accordance with special provisions referred to in Section 44ADA of the Income Tax Act and income from salary or pension.
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