Hi There !!
AOP, BOI, AJP,Local Authority

Private Limited Company

AOP/BOI/AJP/Local Authority


ITR 4 can be Filed by,

ITR 4 Return Form must be filed by a HUF whose total income for the assessment year 2018-19 comprises,

(a) Income from Business, which is computed in accordance with special provisions referred to in sections 44AD and 44AE of the Act for computation of business income; or

(b) Professional income, which is computed in accordance with special provisions referred to in sections 44ADA; or

(c) Salary or Pension; or

(d) Income obtained through One House Property (other than the cases where there is brought forward loss or loss to be carried forward under this head); or

(e) Income earned through Other Sources (other than earned by Winning Lottery and Income from Race Horses).

  • The income computed must be presumed to have been computed after adding full effect to every loss, allowance, depreciation or deduction under the Income-tax Act.
  • In such a case where the income of another person like spouse, minor child, etc. is to be combined with the income of the assessee, this Return Form can be used only if the income being combined falls into the above income categories. For presumptive income from Business & profession

ITR 4 or SUGAM Cannot be used in the following cases,

(a) Income obtained through more than one house property or where there is brought forward loss or loss to be carried forward under this head; or

(b) Income earned by Winnings lottery or income from Racehorses; or

(c) Income obtained under “Capital Gains”, e.g. Short-term capital gains or long-term capital gained through the sale of house, plot, shares etc.; or

(d) Taxable income under section 115BBDA; or

(e) Income of nature under section 115BBE; or

(f) Agricultural income which exceeds ₹5,000; or

(g) Income through Speculative Business and other special incomes; or

(h) Income obtained through an agency business or income in the nature of commission or brokerage; or

(i) Individuals claiming relief of foreign tax paid under section 90, 90A or 91; or

(j) Any resident of India having any asset (Comprising financial interest in any entity) located outside India or signing authority in any account located outside India; or

(k) Any resident of India having income from any source outside India.

Sugam or ITR 4 form is not mandatory

SUGAM or ITR 4 Form must not be applied at the option of the assessee

  • if the assesses keeps and maintains all the books of account and other documents referred to in section 44AA in respect of the business or profession;
  • if the assesses gets his accounts audited and obtains a report of such audit as required under section 44AB in respect of the business or profession. In the above scenarios, regular ITR-3 as the case may, should be filed and not SUGAM.


ITR 5 Form can be filed by,

  • A Partnership firm, LLPs, AOP, BOI, an artificial juridical person as per pursued in section 2(31)
  • person as per referred to in section 160(1) or
  • co-operative society, registered societies and local authority.

However, a Firm which is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4F) shall not use this form.


ITR 7 Form can be filed by,

This Form can be filed by a person comprising companies who are required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section 139(4E) or section 139(4F).


Call Us


Call Us


Call Us

  • Starting At
  • Rs 2950
  • ITR-4
  • Starting At
  • Rs 3540
  • ITR-5
  • Starting At
  • Rs 3000
  • ITR-7

What We Do ?

Our Professionals Will help you in getting your Company registered under Companies Act, 2013  and Help you in getting Business licenses necessary for smooth running of businesses. We will create all the required documents and file them on your behalf

WhatsApp Chat
Send via WhatsApp