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    <description>ITR-4 is the income tax return form for individuals and HUFs with proprietary business or profession income, requiring personal and filing particulars, declaration of residential status, audit liability under section 44AB, and either detailed financial statements or condensed &#039;&#039;no account&#039;&#039; disclosures. It contains schedules to compute income across heads, depreciation and capital gains modules, Chapter VI A and incentive deductions, tax payments, foreign asset/income disclosures, and verification; instructions cover sequencing, rounding, applicability, and penalties for false statements.</description>
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