Who cannot use ITR – 4 (SUGAM)?

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....ld unlisted equity shares at any time during the previous year * Who claims deduction under section 80QQB or section 80RRB in respect of royalty from patent or books * Who claims deduction under section 10AA or Part-C of Chapter VI-A * Who has brought forward loss or losses to be carried forward under any head * Who has income of the nature specified in section 17(2)(vi) on which tax is pa....

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....e under the head 'Other sources' which is taxable at special rate d) Income from Business or Profession Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA e) Income from Business or Profession Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% under section 115BBE f) Income from Business or Profession Agricultural Income exceeding Rs....