ࡱ> <?789:; w;bjbjqq 8ee]3SSSSSggg8<!Dg=ix**5*5*5*,+,+,+hhhhhhhlWoNhS,+,+,+,+,+hSS5*5*hn.n.n.,+bS5*S5*hn.,+hn.n.Z9h:5*<g-9h i0=i9oL."o ::oS:.,+,+n.,+,+,+,+,+hhn.,+,+,+=i,+,+,+,+o,+,+,+,+,+,+,+,+,+ : @ FORMITR-4 SUGAM INDIAN INCOME TAX RETURN [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE] [Not for an individual who is either Director in a company or has invested in unlisted equity shares] Assessment Year2020-21Part A General PART A GENERAL INFORMATION(A1) First Name (A2) Middle Name(A3) Last Name(A4) Permanent Account Number (A5) Date of Birth/Formation (DD/MM/YYYY)(A6) Flat/Door/Block No.(A7) Name of Premises/Building/Village(A8) Road/Street/Post Office(A9) Area/Locality(A10) Town/City/District(A11) State (A12) Country(A13) Pin code/Zip code (A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.)(A15) StatusIndividualHUFFirm (other than LLP)(A16) Residential/Office Phone Number with STD code/Mobile No.1() - / (A17) Mobile No.2  (A18) Email Address-1 (self) Email Address -2(A19) Nature of employment-Central Govt.State Govt.Public Sector UndertakingPensionersOthersNot Applicable(A20) Filed u/s 139(1)-On or before due date,139(4)-After due date,139(5)-Revised Return, 119(2)(b)- after condonation of delayOr Filed in response to notice u/s139(9)142(1)148153A 153C(A21) If revised/defective, then enter Receipt No and Date of filing of original return (DD/MM/YYYY)(A22)If filed in response to notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or OrderAre you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]Yes NoHave you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (A23) Whether this return is being filed by a representative assessee? ( If yes, please furnish following information -YesNo(1)Name of the representative(2)Capacity of the representative(3)Address of the representative(4)Permanent Account Number (PAN)/ Aadhaar No. of the representativeTotal Income & tax PART B GROSS TOTAL INCOME Whole- Rupee(` ) onlyB1Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP)B1B2iGross Salary (ia + ib + ic)iaSalary as per section 17(1)iabValue of perquisites as per section 17(2)ibcProfit in lieu of salary as per section 17(3)iciiLess allowances to the extent exempt u/s 10 [Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)]iiDescriptionSectionAmount$%ABR$% $%ABR$% iiiNet Salary (i ii)iiiivDeductions u/s 16 (iva + ivb + ivc)ivaStandard deduction u/s 16(ia)ivabEntertainment allowance u/s 16(ii)ivbcProfessional tax u/s 16(iii)ivcvIncome chargeable under the head Salaries (iii iv) (NOTE- Ensure to Fill Sch TDS1)B2 B3Tick applicable optionSelf OccupiedLet OutDeemed Let OutiGross rent received/ receivable/ lettable value during the yeariiiTax paid to local authoritiesiiiiiAnnual Value (i ii) iiiiv30% of Annual ValueivvInterest payable on borrowed capitalvviArrears/Unrealised rent received during the year less 30%viviiIncome chargeable under the head House Property (iii iv v ) + vi B3Note:-Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5.B4Income from Other Sources NOTE- Fill Sch TDS2 if applicable.DescriptionAmountLess: Deduction u/s 57(iia) (in case of family pension only)Income chargeable under the head Other SourcesB4B5Gross Total Income (B1+B2+B3+B4) B5To avail the benefit of carry forward and set of loss, please use ITR -3/5. PART C DEDUCTIONS AND TAXABLE TOTAL INCOME Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill schedule DI) Yes NoC180CC280CCCC380CCD (1)C480CCD(1B)C580CCD(2)C680DC780DDC880DDBC980EC1080EEC1180EEAC1280EEBC1380GC1480GGC1580GGCC1680TTAC1780TTBC1880UC19Total deductions (Add items C1 to C18)C19C20Taxable Total Income (B5 C19)C20 PART D TAX COMPUTATIONS AND TAX STATUSD1Tax payable on total income(C20)D1D2Rebate on 87AD2D3Tax payable after Rebate (D1-D2)D3D4Health and Education Cess @ 4% on (D3)D4D5Total Tax, and Cess ( D3+D4)D5D6Relief u/s 89 (Please ensure to submit Form 10E to claim this relief)D6D7Balance Tax after Relief (D5-D6)D7D8Total Interest u/s 234AD8D9Total Interest u/s 234BD9D10Total Interest u/s 234CD10D11Fee u/s 234FD11D12Total Tax, Fee and Interest(D7+D8+D9+D10+D11)D12D13Total Advance Tax PaidD13D14Total Self-Assessment Tax PaidD14D15Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2)D15D16Total TCS Collected (total of column 5 of Schedule-TCS)D16D17Total Taxes Paid (D13+D14+D15+D16)D17D18Amount payable (D12 - D17, If D12 > D17)D18D19Refund (D17 D12, If D17 > D12)D19D20Exempt income only for reporting purpose (If agricultural income is more than Rs.5,000/-, use ITR 3/5)D20DescriptionSectionAmountTotalD21Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. No.IFS Code of the BankName of the BankAccount NumberSelect Account for Refund Credit1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the returnBusiness SCHEDULE BP DETAILS OF INCOME FROM BUSINESS OR PROFESSIONCOMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44ADSl. No.Name of BusinessBusiness codeDescriptionE1Gross Turnover or Gross ReceiptsaThrough a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified dateE1abAny other modeE1bE2Presumptive Income under section 44ADa6% of E1a or the amount claimed to have been earned, whichever is higherE2ab8% of E1b or the amount claimed to have been earned, whichever is higherE2bcTotal (a + b)E2cNOTEIf Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filedCOMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADASl. No.Name of BusinessBusiness codeDescriptionE3Gross ReceiptsE3E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher NOTEIf Income is less than 50% of Gross Receipts , it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filedE4 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AESl. No.Name of BusinessBusiness codeDescriptionRegistration No. of goods carriageWhether owned/ leased/ hiredTonnage capacity of goods carriage (in MT)Number of months for which goods carriage was owned/leased/hired by assesseePresumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher(i)(1)(2)(3)(4)(5) (At any time during the year the number of vehicles should not exceed 10 vehicles)E5 Presumptive Income from Goods Carriage under section 44AE [total of column(5)] (NOTEIf the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then other ITR, as applicable, has to be filed )E5E6Salary and interest paid to the partners (NOTE This is to be filled up only by firms)E6E7Presumptive Income u/s 44AE (E5-E6)E7E8Income chargeable under the head Business or Profession (E2c+E4+E7)E8INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Note Please furnish the information below for each GSTIN No. separatelyE9GSTIN No(s).E9 E10Annual value of outward supplies as per the GST returns filedE10FINANCIAL PARTICULARS OF THE BUSINESS (NOTEFor E11 to E25 furnish the information as on 31st day of March ,) E11Partners/ Members own capitalE11E12Secured loansE12E13Unsecured loansE13E14AdvancesE14E15Sundry creditorsE15E16Other liabilitiesE16E17Total capital and liabilities (E11+E12+E13+E14+E15+E16)E17E18Fixed assetsE18E19InventoriesE19E20Sundry debtorsE20E21Balance with banksE21E22Cash-in-handE22E23Loans and advancesE23E24Other assetsE24E25Total assets (E18+E19+E20+E21+E22+E23+E24)E25Note (E15, E19, E20, E22 are mandatory and others if available) Tax Payments SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR CodeDate of Deposit (DD/MM/YYYY)Challan No.Tax paidCol (1)Col (2)Col (3)Col (4)Advance Tax Self Assessment TaxNOTEEnter the totals of Advance tax and Self-Assessment tax in D13 & D14TDS SCHEDULE TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]Sl. No.Tax Collection Account Number of the CollectorName of the CollectorDetails of amount paid as mentioned in Form26ASTax CollectedAmount out of (4) being claimed(1)Col (1)Col (2)Col (3)Col (4)Col (5)NOTEPlease enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Name of the EmployerIncome under SalaryTax deductedCol (1)Col (2)Col (3)Col (4)NOTEEnter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Schedule TDS2 Details of Tax Deducted at Source on Income Other than Salary [As per Form 16 A issued or Form 16C furnished by Deductor(s)]Sl. No.TAN of the Deductor/ PAN/ Aadhaar No. of TenantUnclaimed TDS brought forward (b/f)TDS of the current Fin. YearTDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year)Corresponding Receipt offeredTDS credit being carried forwardFin. Year in which deductedTDS b/fTDS DeductedTDS ClaimedGross AmountHead of Income(1)(2)(3)(4)(5)(6)(7)(8)(9)IiiNOTE Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15Sch. DI Schedule DI - Details of investments Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VI-ASectionEligible amount of deduction during FY 2019-20 (As per Part C- Deductions and taxable total income)Deduction attributable to investment/expenditure made between 01.04.2020 to 31.07.2020 (Out of Col No.2) (1)  (2) (3)80C80CCC80CCD(1)80CCD(1B)80CCD(2)80D80DD80DDB80E80EE80EEA80EEB80G80GG80GGCTotal Verification VERIFICATIONI, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as and I am also competent to make this return and verify it. 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