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of <h1>Simplified Tax Filing Guide: ITR-4 for Residents with Business Income Under Sections 44AD, 44ADA, and 44AE</h1> The document describes ITR-4 (SUGAM), an income tax return form for residents with total income up to Rs. 50 lakh, specifically for individuals, Hindu Undivided Families, and firms (excluding Limited Liability Partnerships). The form is designed for those with business and professional income computed under sections 44AD, 44ADA, or 44AE, covering assessment years from 2011-2012 to 2025-2026.
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