https://www.taxtmi.com/manuals?id=3997 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. en-us Fri, 22 Dec 2023 15:58:00 +0530 Mon, 08 Jan 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3997 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. Manuals Income Tax Fri, 22 Dec 2023 15:58:00 +0530 https://www.taxtmi.com/manuals?id=3997