Who can use ITR – 4 (SUGAM)?

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..... /HUF/Firm (Other than LLP)​ whose total income for the year includes: (a) Business income computed as per the provisions of section 44AD or 44AE; or; (b) Income from Profession as comput .....

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..... rther, in a case where the income of another person like spouse, minor child, etc., is to be clubbed with the income of the taxpayer, this return form can be used where income to be clubbed falls in a .....

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