The old ITR-4S tax form has been renamed ITR-4(Sugam).
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ITR-4 and ITR-4S(Sugam) have been renumbered as ITR-3 and ITR-4(Sugam),
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ITR 4S(Sugam): this is for the individuals and HUFs who receive
revenue from presumptive businesses.
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The fourth form, called Sugam, does not have any new income source,
only mentioning different slabs of incomes stated in earlier forms.
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Sugam: Businesses which purchase from suppliers in India
and make supplies only to other businesses and consumers(B2B + B2C) in India can opt to file the Sugam return.