Facility of Form SUGAM (ITR-4) - List of person who are eligible and who are not eligible to avail the facility of simple ITR-4 SUGAM form - For the AY 2019-20

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..... ) (I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A; (ID) is a director in any company; (IE) has held any unlisted equity share at any time during the previ .....

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..... lowing persons, excluding the persons listed above, shall be eligible to file SUGUM (ITR-4) A person being an individual or A Hindu undivided family, who is a resident other than not ordinarily resident, or A firm, other than limited liability partnership firm, which is a resident; deriving income under the head Profits or gains of business or profession and such income is compute .....

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