ITR - 4S - (SUGAM) Presumptive Business Income Tax Return (2012-13)

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 years) or

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)