To reduce the compliance burden on salaried persons and small businessmen, the Income
Tax department unveiled two new income tax return forms Sahaj and Sugam for the
Assessment Year 2011-12 onwards.
Both forms are designed to make the process of efiling of returns simpler and more
SUGAM is a presumptive taxation form. It is not mandatory to file this form if:
1) The assessee maintains all books of accounts and documents as per section 44AA.
2) The assessee gets his accounts audited and files the audit report as per section
In the above scenarios ITR-4 should be filed instead of SUGAM.
No documents (including TDS certificate) should be attached with SUGAM.
Download ITR-4S SUGAM 2011-12 Form.pdf (1.02 mb)