Eligibility for ITR 4 (SUGAM): simplified return for presumptive business, presumptive profession and specified income sources. Form ITR 4 (SUGAM) may be used by an Individual, HUF or Firm (other than LLP) where total income includes business income computed under presumptive provisions, professional income under presumptive provisions, salary or pension, one house property (with restrictions on brought forward losses), and specified other sources excluding specially treated receipts; the form is also available when income of another person must be clubbed with the taxpayer provided that the clubbed income falls within these permitted categories.