<s>[INST] Who cannot use ITR – 4 (SUGAM)? [/INST] ​​​​​​​​​Form ITR – 4 (SUGAM) cannot be used by an individual/HUF:
• Who is a Non-resident or Not Ordinarily Resident
• Who is a Director of a company
• Whose total income exceeds Rs. 50 lakhs
• Who has income from more than one House Property
• Who has held unlisted equity shares at any time during the previous year
• Who claims deduction under section 80QQB or section 80RRB in respect of royalty from patent or books
• Who claims deduction under section 10AA or Part-C of Chapter VI-A
• Who has brought forward loss or losses to be carried forward under any head
• Who has income of the nature specified in section 17(2)(vi) on which tax is payable or deductible under section 191(2) or section 192(1C).
• Person claiming deduction under section 57 from income taxable under the head 'Other Sources' (other than deduction allowed from family pension)
• Who wants to claim relief under section 90 and section 91
• Who wants to claim credit of tax deducted at source in the hands of any other person.
• Who has any assets (including Financial Interest in an entity) located outside India.
• Who has signing authority in any account outside India
• Who has any income to be apportioned in accordance with provisions of section 5A
• Who has any of the following income:
a)  Income from Business or Profession
b)  Income from Business or ProfessionCapital Gains or Loss
c)  Income from Business or ProfessionIncome taxable under the head 'Other sources' which is taxable at special rate
d)  Income from Business or ProfessionDividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA
e)  Income from Business or ProfessionUnexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% under section 115BBE
f)  Income from Business or ProfessionAgricultural Income exceeding Rs. 5,000
g)  Income from Business or ProfessionIncome from any source outside India
h)  Income from Business or ProfessionIncome from speculative business and other special incomes.
i)  Income from Business or ProfessionIncome from agency business or commission or brokerage
In case the assesse keeps and maintains all books of accounts and other documents referred to in section 44AA, and also gets his accounts audited and obtains an audit report as per section 44AB, filling up the Form ITR – 4 (SUGAM) is not mandatory. In such a case, other regular return forms viz. Form ITR – 3 or Form ITR – 5, as applicable, should be used. </s>