Who shall file the return in ITR-4?
Who shall file the return in ITR-4?
Jeeba Jun. 19, 2018
Return in ITR 4Sugam can be filed by an individual or HUF or a Firm (other than a limited liability partnership firm) if his total income includes:
(a) Presumptive Income computed as per the provisions of section 44AD, 44ADA and 44AE
(b) Salary or pension
(c) Income from one house property (except brought forward loss under this head)
(d) Income from other sources (except winnings from lotteries or horse races or losses under this head)
(e) Income of another person like spouse, minor child etc. is to be clubbed with the income of the taxpayer if income to be clubbed falls in any of the above categories.
