Who can file ITR-4 (SUGAM)?

Team Quicko

This return can be used by an individual/HUF/Partnership firm whose total income includes:

Income from Business eligible for Presumptive taxation scheme
Individuals with income up to INR 50 Lakh
Income from Profession or Freelancing eligible for Presumptive taxation scheme
Income from Salary/Pension
Income from One House Property (excluding cases where losses are brought forward from the previous year)
Income from Other Sources (Excluding Winning from Lottery and Race Horses)
HUFs and Non-LLP firms with incomes up to INR 50 Lakh