6/29/2023 0 Comments Itr copy download2 crores, the taxpayer is required to file ITR-3. However, if the annual turnover of business registered under presumptive taxation scheme exceeds Rs. ITR 4 can be filed by individuals, HUF as well as a partnership firm. Income Tax Return Form 4, which also called SUGAM, is filed by the taxpayers who have opted for presumptive taxation scheme under section 44AD, section 44DA and section 44AE of the Income Tax Act, 1961. ![]() ![]() ![]() For Whom is filing ITR-4 not mandatory?.
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