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Income tax return is the form in which assesses file information about his/her income and tax thereon to Income Tax Department. Various forms are ITR 1, ITR 2, ITR 3, ITR 4, ITR 5, ITR 6 and ITR 7. When you file a belated return, you are not allowed to carry forward certain losses. [1]
Form 2 is required to be filled in duplicate. Upon submission to the Income Tax Office, one copy is returned to the assessee upon acknowledgment. This acknowledgment is to be treated as intimation and a separate intimation is forwarded to the assessee only if a refund is to be made or if the assessee makes a special demand for intimation.
The SUGAM ITR-4S Form is a Presumptive Income Tax Return Form and is part of the Income Tax Returns Filing process with the Income Tax Department of India. The Form is required to be filled out and submitted by those who are eligible to use it under the Income Tax Act, 1961, and the Income Tax Rules, 1962.
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