ITR-4 eligibility: taxpayers with specified exclusions or foreign assets cannot use the form; audited businesses must file other returns.

Form ITR-4 (SUGAM) is not permitted for taxpayers meeting specific exclusions: non-residents/not-ordinarily-residents, company directors, those above the income threshold, holders of unlisted equity shares, claimants of specified deductions or reliefs, persons with foreign assets or signing authority abroad, those with apportioned income, and those with specified categories of income (special-rate income, certain dividends, unexplained income, agricultural income above a threshold, foreign-source income, speculative or agency income). Taxpayers maintaining books and obtaining the statutory audit should use the appropriate regular return instead of ITR-4.

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