• Part A: General Information
• Part B: Gross total income from the five heads of income
• Part C: Deduction and total taxable income
• Part D: Tax computation and tax status
• Verification & signatures on the return
• Schedule BP: Details of income from Business

Form ITR – 4 (SUGAM) cannot be used by an individual/HUF:
• Whose total income for the year includes income from more than one house property.
• Whose total income for the year includes income from winnings from lottery or income from race horses.
• Whose total income for the year includes income chargeable to tax under the head “Capital Gains”.
• Whose total Income for the year includes income taxable under section 115BBDA.
• Whose total income for the year includes income of the nature referred to in section 115BBE.
• Any resident having income from any source outside India.
• Whose total income for the year includes agricultural income of more than Rs. 5,000.
• Whose total income for the year includes income from speculative business and other special incomes.
• Whose total income for the year includes income from agency business or income in the nature of commission or brokerage.
• Who claims relief under section 90, 90A and/or section 91
• Who is a resident and ordinarily resident and has any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.

In case of a taxpayer who is engaged in any business eligible for the presumptive taxation scheme of section 44AD​ or section 44AE or section 44ADA but he does not opt for the presumptive taxation scheme, then such a taxpayer has to maintain the books of account of the business as per the provisions of section 44AA and has to get these accounts audited. In such a case he cannot use ITR 4.​