ITR-4 INDIAN INCOME TAX RETURN

Assess
FORM

[FOR PRESUMPTIVE INCOME FROM BUSINESS & PROFESSION] Ye

SUGAM (Please see rule 12 of the Income-tax Rules,1962) 201
(Also see attached instructions)
First Name Middle Name Last Name PAN

Flat / Door / Building Name of Premises/Building/Village Status

PERSONAL INFORMATION

(Select)

Road / Street Area / Locality Date of birth / Formation(DD/MM/YY

Town/City/District State Country Pincode

(Select) (Select)

No Zip Code.? Zip Code

Email Address Mobile no 1 Std/ISD Code Residential/Office Mobile no 2
Phone Number

Income Tax Ward / Circle Return filed under section

(Select)

Aadhaar Number
[Please enter the Aadhaar Number which is linked for your PAN in e-Filing portal. Applicable to Individual only]

Aadhaar Enrollment Id
[Note: If Aadhaar Number is not yet allotted, then Aadhaar Enrollment Id is required. All the digits in enrollment ID & Date and time of
enrollment to be entered continuously. For example Enrollment ID: 1234/12345/12345 & Date/Time of enrollment: 01/12/2016 11:50:22 to
be entered as 1234123451234501122016115022]
FILING STATUS
FILING STATUS

Whether Person governed by Portuguese Civil Code under Section 5A? No Enter PAN of Spouse if applicable

Whether original or revised return? (Select)

If revised/defective, then enter Receipt No Date of Filing Original Return

Notice No (Where the original return filed was defective and a notice is issued to If filed, in response to a notice
the assesse to file a fresh return Sec 139(9) u/s
139(9)/142(1)/148/153A/153C
enter date of such notice

Residential Status (Select)

Tax Status (Select)

Part B Gross Total Income
1 Income from Business & Profession (E8 of Sch BP)
NOTE-Enter value from E8 of Schedule BP 1

(i) Salary (excluding all allowances, perquisites and profit in lieu of salary) 2(i)

(ii) Allowances not exempt 2(ii)

(iii) Value of perquisites 2(iii)

2
(iv) Profits in lieu of salary 2(iv)

(v) Deduction u/s 16 2(v)

Income chargeable under the Head ‘Salaries’ (i+ii+iii+iv-v)

(vi) 2(vi)
Note : Ensure to Fill "Sch TDS1".

Type of House Property (Select)

(i) Gross rent received/ receivable/ letable value 3(i)

(ii) Tax paid to local authorities 3(ii)

3
 (iii) Annual Value (i – ii) 3(iii)
3
(iv) 30% of Annual value 3(iv)

(v) Interest payable on borrowed capital 3(v)

Income chargeable under the head ‘House Property’ (iii – iv – v)

(vi) 3(vi)
(If loss,put the figure in negative)
Income from Other Sources
4 4
Note : Ensure to fill Sch TDS2
5 Gross Total Income (1+2+3+4) 5
Part C – Deductions and Taxable Total Income
6 System Calcula
(Refer to instructions for limits on Amount of Deductions as per "Income Tax Act")
80C-Life insurance premier, deferred annuity, contributions to provident fund,
a subscription to certain equity shares or debentures, etc. 6a
INCOME & DEDUCTIONS

b 80CCC-Payment in respect Pension Fund 6b

c 80CCD (1)-Contribution to pension scheme of Central Government 6c

80CCD (1B)-Contribution to pension scheme of Central Government
d 6d

80CCD (2)-Contribution to pension scheme of Central Government by employer

e 6e

f 80CCG-Investment made under an equity savings scheme 6f

80D-Health insurance premium
g

(A) Health Insurance Premium

(Select)

(B) Medical expenditure

(Select)

(C) Preventive health check-up (Select)

80DD-Maintenance including medical
h treatment of a dependant who is a (Select) 6h
person with disability
 80DDB-Medical treatment of specified
i disease (Select) 6i

j 80E-Interest on loan taken for higher education 6j

k 80EE-Interest on loan taken for residential house property 6k

l 80G -Donations to certain funds, charitable institutions, etc 6l 0

m 80GG-Rent paid 6m

n 80GGC-Donation to Political party 6n

o 80QQB-Royalty income of authors of certain books. 6o

p 80RRB-Royalty on patents 6p

q 80TTA-Income from Interest on saving bank Accounts 6q

r 80U-In case of a person with disability. (Select) 6r

Total Deductions (Add items 6a to 6r) 0 6

7 Taxable Total Income (5 - 6) 7

8 Tax payable on Total Income 8

9 Rebate u/s 87A 9

10 Tax payable after Rebate (8-9) 10

TAX COMPUTATION

11 Surcharge, if applicable 11

12 Education Cess, including secondary and higher education cess on 10+11 12

13 Total Tax,Surcharge and Education Cess (10+11+12) 13
14 Relief under Section 89 14
15 Balance Tax After Relief (13 - 14 ) 15
a Interest payable u/s 234 A 16a

16 b Interest payable u/s 234 B 16b

c Interest payable u/s 234 C 16c
d Fee u/s 234F 16d
17 Total Tax,Fee and Interest Payable (15 + 16a+16b+16c+16d) 17
 Assessment
Year
2 0 1 8 - 19

PAN

Status
(Select)

Date of birth / Formation(DD/MM/YYYY)

Pincode
(Select)

(Select)

(Select)
 0

System Calculated

0
 0

0
0

#VALUE!

#VALUE!

#VALUE!

#VALUE!
#VALUE!

#VALUE!
0
0
0
0
#VALUE!
Schedule Instructions for correct calculation of Profits and gains of Business of
44AE plying,hiring,or leasing goods carriages u/s 44AE

1) Goods Carriage
Serial No Period of holding (in Income per Vehicle Deemed Income
months) (MUST be >= Rs 7500
p.m. per vehicle)
(A) (B) ( C) = (A)*(B)
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0

Total : Presumptive Income From Goods Carriage 0

 Nature of business or profession if more than one business indicate the three main activities/ products

S.No. Code Tradename Tradename Tradename

[Please see instruction No.9(ii)]
(i) (Select)
(ii) (Select)
(iii) (Select)

Schedule BP DETAILS OF INCOME FROM BUSINESS OR PROFESSION

COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD
E1 Gross Turnover or Gross Receipts
(a) Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date
COMPUTATION - PRESUMPTIVE INCOME

(b) Any other mode

E2 Presumptive Income under section 44AD
(a) 6% of E1(a)
(b) 8% of E1(b)
(c) Total (a + b) 0
Note : If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & regular ITR 3/5 has to be filled not this
form
COMPUTATION OF PRESUMPTIVE INCOME UNDER 44ADA (PROFESSION)
E3 Gross Receipts
E4 Presumptive Income under section 44ADA (>=50% of E3)
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & regular ITR 3/5 has to be filled not this form

COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE

E5 PRESUMPTIVE INCOME FROM GOODS CARRIAGE UNDER SECTION 44AE
0

Note : If the profits are lower than prescribed under S.44AE or the number of vehicles owned at any time exceed 10 then the regular ITR 3/5 form has to be filled
and not this form
E6 Salary and interest paid to the partners
Note– This is to be filled up only by firms
E7 Presumptive Income u/s 44AE (E5-E6) 0
E8 Income chargeable under Business & Profession (under section 44AD, 44ADA and 44AE)(E2c+E4+E7)
0
 E9 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
GSTIN Amount of turnover/Gross receipt for
Sl no
the year corresponding to the GSTIN
1
2

E10 Amount of total turnover/Gross receipt as per the GST return filed 0
FINANCIAL PARTICULARS OF THE BUSINESS
NOTE― For E11 to E25 furnish the information as on 31st day of March,2018
E11 Partners/ members own capital
E12 Secured loans
E13 Unsecured loans
E14 Advances
FINANCIAL PARTICULARS

E15 Sundry creditors

E16 Other liabilities
E17 Total capital and liabilities (E11+E12+E13+E14+E15+E16) 0
E18 Fixed assets
E19 Inventories
E20 Sundry debtors
E21 Balance with banks
E22 Cash-in-hand
E23 Loans and advances
E24 Other Assets
E25 Total assets (E18+E19+E20+E21+E22+E23+E24) 0
NOTE:Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available)
 19 Details of Tax Deducted at Source from SALARY [As per FORM 16 issued by Employer(s)]
Sch TDS1
Tax Deduction
Tax
SI.No Account Name of the Employer Income under Salary
Deducted
Number (TAN)
(1) (2) (3) (4)
1
2
3
4
5
TOTAL 0 0
(Do not delete blank rows)

20 Details of Tax Deducted at Source on Income Other than Salary [As per Form 16 A issued by Deductor(s)]
Sch TDS2(i)
Details of
Tax Deduction Account
TDS credit in the Name of the Unique TDS Receipt as
SI.No Number (TAN) of the Year of tax deduction
name of Deductor Certificate No. mentioned in
Deductor
Form 26AS

(1) (1A) (2) (3) (4) (5)

1 (Select) (Select)
2 (Select) (Select)
3 (Select) (Select)
4 (Select) (Select)
 5 (Select) (Select)
TOTAL

20 Details of Tax Deducted at Source [As per Form 26QC furnished by Deductor(s)]
Sch TDS2(ii)
Details of
TDS credit in the Unique TDS Receipt as
SI.No PAN of the Tenant Name of the Tenant Year of tax deduction
name of Certificate No. mentioned in
Form 26AS

(1) (1A) (2) (3) (4) (5)

1 (Select) (Select)
2 (Select) (Select)
3 (Select) (Select)
4 (Select) (Select)
5 (Select) (Select)
TOTAL
 Tax
TDS credit out of (6) or (7) being claimed this Year
Deducted

in the hands of spouse as per section 5A or any other

in the hands of spouse as per section 5A or any other
person as per rule 37BA(2)
in own hands in own hands person as per rule 37BA(2)
Col (7) (if applicable)

(6) (7) (8) (9)

PAN of spouse/ other PAN of spouse/ other

Income TDS Income TDS
person person
 0

Tax
TDS credit out of (6) or (7) being claimed this Year
Deducted

in the hands of spouse as per section 5A or any other

in the hands of spouse as per section 5A or any other
in own hands person as per rule 37BA(2) in own hands
person as per rule 37BA(2) Col (9)
Col (7) (if applicable)
(6) (7) (8) (9)
PAN of spouse/ other PAN of spouse/ other
Income TDS Income TDS
person person

0
 21
Sch IT Details of Advance Tax and Self Assessment Tax Payments

BSR Code Date of Deposit Serial Number of

Amount (Rs)
(DD/MM/YYYY) Challan
Sl No

(1) (2) (3) (4)

1
2
3
4
5
TOTAL 0
(Do not deleteblank Rows)
 22 Details of Tax Collected at Source
Sch TCS

Details of amount
Tax Collection Account Name of the
SI.No paid as mentioned in
Number of the Collector Collector
Form 26AS

(1) (2) (3)

1
2
3
4
5
6
TOTAL
(Do not delete blank rows)
 Amount out of (4)
Amount out of Col being claimed in the
Tax Collected (4) claimed for this hands of spouse, if
year. (Col(5)) section 5A is
applicable

(4) (5) (6)

0
 23 Taxes Paid PLEASE NOTE THAT CALCULATED FIELDS (IN WHITE) ARE PICKED UP FROM OTHER SCHEDULES AND ARE NOT TO BE ENTERED.
For ex : The taxes paid figures below will get filled up when the Schedules linked to them are filled.

a Total Advance Tax Paid (from item 21) 0

TAXES PAID

Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 8 of

b 0
Schedule-TDS2)

c Total TCS Collected (total of column (5) of Schedule-TCS) 0

d Total Self Assessment Tax Paid (item 21) 0

24 Total Taxes Paid (23a+23b+23c+23d) 0

25 Amount Payable (17-24) (if 17 is greater than 24) #VALUE! #VALUE!
26 Refund (24-17) (if 24 is greater than 17) #VALUE!
27 Exempt Income only for Reporting Purpose (If agricultural income is more than Rs. 5000/-, use ITR-3/5)

a Agriculture Income

b Others
Description ( If 'Any
Sl.No Nature of Income Amount
Other' selected)
1 (Select) NA
2 (Select) NA

Total 0

Details of all Bank Account Details held in India at any time during the previous year (excluding dormant accounts)

28 Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select NO)? YES
(i) a) Bank Account in which refund, if any, shall be credited
Account Number
Sl.No IFS Code of the Bank Name of the Bank
1
b) Other Bank account details
 Sl.No Account Number
IFS Code of the Bank Name of the Bank
2
3
4
If any one field is filled then entire row shall be mandatory

(Do not delete blank rows)

(ii)
Non-residents,
Sl.No who areCode
SWIFT claiming income-tax refund and not having
Name bank
of the account in India may, at theirCountry
Bank option, furnish the details of one foreign
of Location IBANbank account:
1
If any one of the field is filled then entire row shall become mandatory in table
VERIFICATION
I, son/daughter of
solemnly declare that to the best of my knowledge and belief, the information given in the return thereto is correct and complete and in accordance with the
provisions of the Income-tax Act, 1961, I further declare that I am making returns in my capacity as and I am also competent to
make this return and verify it. I am holding permanent account number
(if allotted) (Please see instruction)

Place Date

30 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:

TRP PIN (10 Digit) Name of TRP

31 Amount to be paid to TRP

Schedule AL Asset and Liability at the end of the year (applicable in a case where total income exceeds Rs.50 lakh)
A Do you own any immovable asset?
Details of immovable asset
Sl. No Description Address
(3)
Flat/Door/Bloc Name of Road/Street/Po Area/locality Town/City/Dis
k No. Premises/Buildi st Office trict
(1) (2) ng/Village
1
2
3
4

(Do not delete blank rows)

B Details of movable asset

Sl. No Description
(1) (2)

(i) Jewellery, bullion etc.

(ii) Archaeological collections, drawings, painting, sculpture or any work of art
(iii) Vehicles, yachts, boats and aircrafts
(iv) Financial asset
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
(d) Loans and advances given
(e) Cash in hand

C Do you have any Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof
Sl. No Name of the Address of the firm(s)/ AOP(s)
firm(s)/ AOP(s) (3)

(2) Flat/Door/Bloc Name of Road/Street/Po Area/locality Town/City/Dis

(1) k No. Premises/Buildi st Office trict
ng/Village
1
2
3
4

(Do not delete blank rows)

D Liability in relation to Assets at (A + B + C)

ds Rs.50 lakh)

Amount (cost) in
Rs.
State Country Pin code
(4)

ws)

Amount (cost) in
Rs.
(3)

a partner or member thereof?

(s)/ AOP(s) PAN of the firm/ Assessee’s
AOP investment in the
firm/ AOP on cost
State Country Pin code basis
(4) (5)

ws)
 Details of donations entitled for deduction under section 80G (PLEASE READ NOTE BELOW)
Schedule 80G
(Instructions for correct calculation of 80G)
Donations entitled for 100% deduction without qualifying limit
A If no entry is made in Name of Donee, then for such rows, any value entered in other columns will be ignored. For 80GA to 80GD
Name of donee Address City or Town or State Code Pincode PAN of Donee Amount of Eligible Amount of
District donation Donation
1 (Select) 0
2 (Select) 0
3 (Select) 0
4 (Select) 0
5 (Select) 0
Total 80GA : 0 0

(Do not delete blank rows)

B Donations entitled for 50% deduction without qualifying limit

Name of donee Address City or Town or State Code Pincode PAN of Donee Amount of Eligible Amount of
District donation Donation
1 (Select) 0
2 (Select) 0
3 (Select) 0
4 (Select) 0
5 (Select) 0
Total 80GB : 0 0

(Do not delete blank rows)

C Donations entitled for 100% deduction subject to qualifying limit

Name of donee Address City Or Town Or State Code Pincode PAN of Donee Amount of Eligible Amount of
District donation Donation
1 (Select) 0
 2 (Select) 0
3 (Select) 0
4 (Select) 0
5 (Select) 0
Total 80GC : 0 0

(Do not delete blank rows)

D Donations entitled for 50% deduction subject to qualifying limit

Name of donee Address City Or Town Or State Code Pincode PAN of Donee Amount of Eligible Amount of
District donation Donation
1 (Select) 0
2 (Select) 0
3 (Select) 0
4 (Select) 0
5 (Select) 0
Total 80GD : 0 0

(Do not delete blank rows)

E Donations (A + B + C + D) 0 0

NOTE : IN CASE OF DONEE FUNDS SETUP BY GOVERNMENT AS DESCRIBED IN SECTION 80G(2), PLEASE USE PAN AS "GGGGG0000G".