ITR -4 Excel and Java Utility for Assessment year 2020-2021 (FY 2019-2020) is available in e-filing portal for filing.
Individuals, HUFs and Firms (other than LLP) being a Resident having Total Income up to Rs.50 lakhs and having income from Business and Profession which is computed under sections 44AD, 44ADA or 44AE are eligible to file ITR -4
Individual who is either Director in a company or has invested in Unlisted Equity Shares are not eligible to file ITR 4.
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