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ITR - 4S Form

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What is ITR-4S SUGAM

The Sugam ITR-4S Form is the Income Tax Return form for those taxpayers who have opted for the presumptive income scheme as per Section 44AD and Section 44AE of the Income Tax Act. However, if the turnover of the business mentioned above exceeds Rs 1crores, the tax payer will have to file ITR-4.

Download latest ITR-4S click here

Download instructions to fill ITR-4S click here

ITR - 3 form sample

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Source Of Income Individual Individual / HUF
Income From Salary/Pension
Income or losses from more than one House Property
Income From One House Property(excluding b/f losses)
Income from Other Sources (other than winnings from lottery and race horses or losses under this head)
Income from Other Sources (including winnings from lottery and race horses)
Agricultural income exceeding Rs. 5,000
Capital gains/loss on sale of Investments/ Property
Share of profit with partner in a Partnership Firm
Income from Proprietary Business/ Profession
Income from Presumptive Business
Income from Foreign Assets
Claiming Tax Relief under sections 90, 90A or 91

E-Filing for 2016 has started

Upload your Form 16 and complete your return in 5 minutes.

Who can use this return form

This Return Form is to be used by an individual/ HUF whose total income for the assessment year 2015 -16 includes

  1. Business income where such income is computed in accordance with special provisions referred to in section 44AD and 44AE of the Act for computation of business income
  2. Income from Salary/ Pension
  3. Income from One House Property (excluding cases where loss is brought forward from previous years)
  4. Income from Other Sources (Excluding winning from lottery and Income from Race Horses)

Note: The income computed shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income-tax Act

Note: Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.

Who can not use this return Form?

SUGAM cannot be used to file the following incomes

  1. Income from more than one house property
  2. Income from winnings from lottery or income from Race horses
  3. Income under the head ·Capital Gains”, e.g. Short-term capital gains or long-term capital gains from sale of house’810t shares etc’
  4. Agricultural income in excess of 5,000
  5. Income from Speculative Business and other special incomes
  6. Income from a profession as referred to in sub-section (1) of section 44AA or income from an agency business or income in the nature of commission for brokerage
  7. Person claiming relief of foreign tax paid under section 90, 90A or91
  8. Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India
  9. Any resident having income from any source outside India

What are the documents required to file ITR-3?

Acquire the given list of documents on the basis of relevant Incomes types in order to indulge in smooth filing process.

Essential documents
  • PAN (Permanent Account Number)
  • Bank account details
  • TDS certificates
  • Counterfoils of taxes paid
  • Details of original return if filing revised return
  • Details of notice if filing in response to notice

Documents on the basis of your type of Income

  • Salary income
    • Form-16/ Salary slips received from your employer
    • Pension statement/passbook
  • House/Property Income
    • Address of the property
    • Co­owner details in case the property is co­owned
    • In case of house/property loan ­ Interest certificates/repayment certificate from bank
    • In case of let out property ­ Rent agreement
  • Other sources
    • Savings/current account statements/passbook
    • Interest certificates for deposits/bonds/NSC
    • PPF account statement/passbook
    • Dividend warrants/counterfoils
    • Rent agreement in case of let out machinery
    • Details about receipts of any other incomes
  • Capital Gains
    • For land/building ­ Sales & Purchase deeds, stamp duty valuation
    • Details of improvement costs
    • For securities ­ Contract notes/stock ledgers/trading statement
    • For other capital assets ­ Cost of purchase, cost of improvement & sales receipts
    • Details of expenses incurred on transfer of capital assets
    • Details of investments in order to claim exemptions
    • Capital gains deposit account details if any
  • If you’re eligible to any Tax Breaks, you may need to acquire the relevant documents from the list:
    • PPF account statement/passbook
    • Fixed deposit certificates/statements
    • Mutual fund NAV statements
    • ELSS/ULIP/NSC investment details
    • Life insurance premium receipts
    • Medical insurance premium receipts
    • Preventive health checkup details
    • Pension fund/ National pension scheme statement
    • House/property loan interest certificate/repayment statement
    • Education loan interest certificate/repayment statement
    • Tuition fees receipts
    • Donation receipts
    • Certificate from specified medical authorities in case of disability
    • Receipts/proof of any other tax saving investment/contributions

How to file the ITR-4S Form with the Income Tax Department?

You can either file your ITR-3 physically or electronically.Since Financial year 2013-14, electronic filing of ITR-3 has been made compulsory for taxpayers having income of more than Rs. 5 Lakhs.

You can either file your ITR-4S physically or electronically. Since Financial year 2013-14, electronic filing of ITR-4S has been made compulsory for the taxpayers who…

  • Have income of more than Rs. 5 Lakhs
  • Have any assets outside of India, including financial interest in any entity; or signing authority in any account outside of India
  • Those claiming relief under Section 90/90A/91 to whom Schedule FSI and Schedule TR apply

In case of Physical submission:

  • You can submit the ITR-4S in paper form
  • You can submit the barcoded return form duly filled

The department will provide you with an acknowledgement along with stamp of submission on your copy.

In case of Online / Electronic submission:

  • You can submit the ITR-4S online after digitally signing the same
  • You can submit the ITR-4S online and subsequently send the the signed verification of filed return in ITR-V to Central Processing Center Bangalore within 120 days of filing
  • with the newly introduced EVC, you can avoid sending the ITR-V and get done with the entire process within three to five weeks

What is the due date for e-filing the Income Tax Return?
ITR Name Audited under Section-44AB Due Date
ITR-1 (SAHAJ) N.A. 31st July
ITR-2 N.A. 31st July
ITR-2A N.A. 31st July
ITR-3 No 31st July
ITR-3 Yes 30th September
ITR-4 No 31st July
ITR-3 Yes 30th September
ITR-4S N.A. 31st July

Do you know which ITR to file?