SUGAM (ITR-4S) is applicable for small businesses and professionals covered under
presumptive taxation. This form is also technology enabled and tax payer friendly
like SAHAJ (ITR-1).
SUGAM is to be used by an individual / HUF whose total Income for the assessment
year 2012-13 includes income from:
a) Business (Computed in accordance to the relevant sections of the ACT) or
b) Salary / Pension or
c) One House Property (excluding cases where loss is brought forward from previous
d) Other Sources (excluding income from Lottery / Race Horses).
Note: The income shall be presumed to have been computed after considering every
loss, allowance, depreciation under the Income Tax Act.
Download ITR 4S-SUGAM 2012-13 Form.pdf (1.27 mb)