Instructions for SUGAM
Income Tax Return
AY201J-14
General Instructions
These instructions are guidelines lor filling the particulars in this Return
Form. In case of any doubt, please refer to relevant provisions of the Income tax
Art, 1961 and the Income-tax Rules, 1962.
l.Aulll&lmaf JHriUrwllidl fllis lflmn foml is -idle This Return Form is applicable lor assessment year 2013-2014 only, i.e., it
relates to income earned in Financial Year2012-13.
2. !Nhcnwefltisll'efumf'omt
This Return Form is to be used by an individual/ HUF whose total income lor
the assessment year 2013-14 includes -
(a) Business income where such income is computed in accordance with
special provisions referred to in section 44AD and 44AE of the Act lor
romputation of business inrome; or
(b) Income from Salary/ Pension; or
(c) Income from One House Properly (excluding cases where loss is brought
forward from previous years); or
(d) Income from Other Sources (Excluding winning from lotlery and Income
from Race Horses).
Note The income computed shall be presumed to have been romputed after
giving full effect to every loss, allowance, depreciation or deduction under the
lncome-toxAct.
Note Further, in a rose where the income of another person like spouse,
minor child, ell . is to be dubbed with the income of the assessee, this Return
Form con be used only ilihe inrome being clubbed lolls into the above income
categories.
3. !Nhlllllll'Mituse fiBs lefvm f'omt
3.1 SUGAM con not be used to ftlethe following incomes
(a) lnromelrom more than one house properly; or
(b)lncome from winnings from lottery or income from Race horses; or
(c) Income under the head 'Capitol Gains', e.g. Short-term capitol gains or
long-term capital gains from sale of house, plot, shares ell ; or
(d) Income from agriculrure/exemptincome in excessofRs.5,000; or
(e) Income from Speculative Business and otherspedal incomes; or
(0 Income from a profession asrelerred to in sub-section (1} of section 44M
or income from on agency business or income in the neture of commission fur
brokerage; or
(g) Person claiming relief of foreign tax paid undersection 90, 9DA or91; or
(h) Any resident having any asset (including financial interest in any entity)
loroted outside India or signing authority in any account located outside
India.
4.SUGMII'wmisnt
SUGAM Business Form shall not apply ollhe option olthe assessee, il-
(l)the assessee keeps and maintains all the books of account and other
documents referred to in section 44M in respectolthe business.
(ii)the assessee gets his accounts audited and obtoins a report ofsuch audit as
required undersertion44AB in respectolthe business.
In the above scenarios, Regular ITR-4 should be filed and notSUGAM.
5. 1esslrefumf'omt
No document (including TDS Certiftcate) should be attached to this Return
Form. All such documents enclosed with this Return Form will be and rei1Jrned
to the person ftling the return.
6.1111-olfilirtgfltisll'efum'-m
This Return Form mn be filed with the Income-lox Department in any of the
lollowingwoys-
(i)Byfurnishingthe return in a paper form;
{ii)Bylurnishing the return electronically under digital signature;
(iii)By tronsmitting the data in the return electronically and thereafter
submilling the verifirolion olthe return in Return Form ITR-V;
(iv}Byfurnishing o Bor-roded return.
Where the Return Form is furnished in the manner mentioned at6(iii), the
assessee should printout two copies of Form ITR-V.
NOTE One ropy of ITR-V, duly signed by the assessee, has to besentbypost
to- Post Bag No.1, Electronic City Office, Bengaluru-5601DD,Karnatako.
The other ropy may be retained by the assessee for his record.
7.1illi,.,.,flmadmowledrmem
Only one !opy of this Return Form is required to be ftled. Where the Rerum
Form is furnished in the manner mentioned at 6(1} or at 6(iv), the
acknowledgment slip attached with this Return Form should be duly filled.
B.Obliptiafllllilerefum
Every individual whose total in!ome before allowing deductions under
Chapter VI-A of the Income-tax Ali, exceeds the maximum amount which is
not chargeable to income tox is obligated to furnish his return of income. The
deductions under Chapter VI-Aare mentioned in Port ( of this Return Form.
The maximum amount not chargeable to income tax in rose of different
categories of individuals is as follows -
IUiffl
(;J
(II)
(iii)
Category
In case of indiridua! s btlow tho age af 60 years
In aaa of individual! who ar11 of the ogt of 60 years
or mar& at any lima during the finanlial J Dr 2012-13
In msa af lndiriduals who ore of the oge of 80 years
or more at any lima during the finonOob }'lKir 2012-13
Amount
2.00.000
f s,oo,ooo
0 Item by Item Instructions
EXplanation
A l·A3 Fill your First nome, Middle nome, lost name in A 1, A2,
A3 as per detoils entered in PAN Card
A4 Filfiouirermarleri!Aicouri!Number.i.lakesllre!hl!ivou
fill your PAN carefully.
NOTE (I) Ensure that you enter PAN on the top of
every page {2}1n your PAN, first live and last one digit are
alphabets and the remaining lour digits are numerals.
A5 Fill your Gender, Male or Female
Ali Fill your Dole of birth as per PAN Database Details
NOTE Always fill your Date of Birth in 00/MM/YYYY
Format as in the form
A7 Fill in the Ward/Circle Example Ward 15(1), Circle 14(1).
Youconalsolillthefull Assessing Officers Code, if known.
AB-A 13 Fill in the Communiartion Address
NOTE A8 Door No./Fiat No., AlO Areo/localily and A14 PIN Code
are mandatory. II you have changed your oddre!S please indicate the
same, so thlll no communication from the deportment goes undelivered.
A 14 Fill in yourStalus
AIS Fill in your Email Address
This is important for laster communication from I with
the department.
Al6 Filfi r ; . bil; r.ib;;i ih;ii iodigili.Fiili
STD code in the next first 5 digits and then fill the phone
number in the nex18 digits. This is important lor faster
cornrnUni[(ltion frorn/vtilnthe depOr1!nenl.
A 17 Fill in the Mobile number of TRP or your representative who
has prepared the return on your behalf. This is important
for foster communication from/with the deportment.
A 18 Shade the appropriate cirde.
Correct and Incorrect Filling methods for the circles are shown below
CORRECT FILLING INCORRECT FILLING e 19®0G
You need Ia fill or shade only one circle completely.
(orred i rlt Fill in K yau b1lang to e GDYirmant O rsu 0 Dthan
lncarrl[l J !JD Fill in K you be lang to 0 &averment ® rsu ® Others
I !JD Fill In H you belong to Gavtrment ® PSU ® Others
A19
A20
A21
A22
A23
81
82
83
84
85
Cl
Shade the appropriate ci rei e.
Tax Payable Status (iijtj@ij
Total Tax Payable (D9) < Total Prepaid TCIIeS (Dl4)
Total Tax Payable (D9) > Total Prepaid Taxes (D14)
Total Tax Payable (D9) Total Prepaid TCIIeS (Dl4)
1
2
3
Shade the appropriate circle. For non-residents certain deductions
are not available (For more details, refer Income-tax Act 1961}
Shade the appropriate circle.
How the return is filed (iijtj@tj
Voluntarily before the due data under saclion 139(1) 1
Voluntarily afllr the due date -under saclion 139(4) 2
Revised return under section 139(5) 3
In response to notic e under sedion 142{1) 4
In response to notice under sadion 148 S
In response to notice under sadion 139{9) (dafadiva return) 6
In response to notic e under sedion 153A/ 153( 7
Exercise the option by shading the circle if you are governed by
Portuguese Civil Code and impacted by Section SA of Income-tax
Act, 1961. You should enter only your share of income in the
column 82 (house property) and 83 (other sources). The balance
shore of income under these heads should be entered in the
return of income of your spouse.
Provide tha recaipt number of Original return and Data of filing
of Original Return. It is mandatory for you to provide this details
in case of a revised/defective return, else the return will not be
accepted by Income Tax Department.
Fill in the details from E6 of schedule BP.
Note Ensure to fill business codes in tha Nature of Business .
For business codes refer instructions.
Fill the details of salary/ pension as given in TDS certificate
(Form 16) issued by the employer. However, if the income has not
been computed correctly in Form No. 16, please make the correct
computation and fill the same in this item. Further, in case there
was more than one employer during the year, please furnish in
this item tha details in rasped of total salaries from various
employers. NOTE If Form 16 is not issued, compute as per
Work Sheet-1 given in this instructions
Compute as per Work Sheet-2 given in this instructions
NOTE If loss, mark the negative sign with in the brackets at
left. Also specify by shading the circle as whether the house
property is 'Self Occupied' or 'Let Out'.
Compute as per Work Sheet-3 given in this instructions
Add Items 81, 82,83 and 84. If loss, mark the negative sign
with in tha brackets at left. Howavar, this loss cannot ba
carried forward to next year using this form. Use ITR-4 for
Carry Forward of losses
Some of the major items for deduction under this section areamount
paid or deposited towards life insu ranee, contribution
to Provident Fund set up by the Government, recognised
(2
C3
C4
cs
C6
C7
CB
C9
ClO
(11
C12
C13
C14
C15
C16
C17
C18
Page 2, Sugam Instructions, 13-14
Provident Fund, contribution by the assessee to an approved
superannuation fund, subscription to National Savings
Certificates, tuition fees, payment/ repayment for purposes of
purchase or construction of a residential house and many other
investments) (for full list, please refer to section BOC of the
Income-tax Art) As provided in section BOCCE, aggregate
a mount of deduction under section BOC, BOCCC and subsection(
l) of SOC CD shall not exceed one lakh rupees
Deduction in respect of contributions to certain pension funds.
Limited to Rs.1,00,000/-
Deduction in respect of your contribution under a pension
scheme notified by Central Government. For Employees·
amount paid or 10% of salary, whichever is less
For Others· amount paid or 1 0% of gross Total Income,
whichever is less
Deduction in rasped of contribution mada by your employer
to your account under a pension scheme notified by Central
Government. For Employees· amount paid or 1 0% of sa lory,
whichever is less
Investments mada under notified equity savings investment
scheme- Note Maximum deduction Rs. 25,000/-.
Deduction in rasped of Madicallnsuranca Premium and
contributions to CGHS Upper limit for BOD Deduction that
can be claimed
1. Self, Spouse, Dependent Children( aggregate)- Rs. 15,000/-
2. Parents- Rs. 15,000/-
3. Senior Citizen- Rs. 20,000/-
Deduction in respect of maintenance including medical
treatment of dependent who is a person with disability
Upper Limit for BODO Deduction
1. Ganaral- Rs. 50,000/-
2. Severe Disability- Rs.1,00,000/-
Deduction in respect of medical treatment, etc. Upper limit
for 80008 Deduction that can be claimed
1. General- Actual or Rs. 40,000/- whichever is less
2. Senior Citizen-Actual or Rs. 60,000/- whichever is less
Deduction in respect of interest on loan taken for higher
education
Deduction in respect of donations to certain funds, charitable
institutions, etc. Compute as per Work Sheet-4.
Deduction in respect of rents paid Maximum Deduction
Rs. 24,000/-
Deduction in respect of contributions given by any parson to
political parties
Deduction in rasped of royalty on Patents - Nota Actual or
Rs. 3,00,000/- whichever is less.
Deduction in respect of royalty income etc. of author of
certain books other than text books- Note- Actual or
Rs. 3,00,000/- whichever is less.
Deduction in respect of interest on deposits in savings
account- Note Maximum deduction Rs. 10,000/-
Deduction in case of a parson with disability Upper Lim it for
SOU Deduction
1. Generai - Rs. 50,000/-
2. Severe Disability -Rs. 1,00,000/-
Add C1 to C16
Subtract (17 from 85 and enter the corresponding amount in
C18. NOTE To carry forward loss in C18 use ITR 4
Dl
D2
D3
D4
D5
D6
D7
D8
D9
DID
D11
D12
Compute os per tax computation table given in page 3 on
Taxable Totallncome(C1 B)
Calculate the education cess including secondary and higher
education cess at the rate of three per cent of Dl
03 01+02
Claim the relief, if any, allowable under section 89 in respect
of arrears or advances of salary received during the year.
D5 03-04
Calculate 234A interest according to the provisions of
Income-tax Act 1961 and enter the amount in D6
Calculate 234B interest according to the provisions of
Income-tax Act 1961 and enter the amount in D7
Calculate 234C interest according to the provisions of
Income-tax Act 1961 and enter the amount in DB
D9 D5+06+D7+08
Add the relevant Advance Tax Details given in Column iv of
Schedule IT and write the amount in D1 0 Enter only those
Tax payments made by you
Add the relevant Self-Assessment Tax Details given in Column
iv of Schedule IT and write the amount in D11
Add the relevant TDS Deducted given in Column iv of Schedule
D13
D14
D15
D16
D17
D20
D21
Page 3, Sugam Instructions, 13-14
TDS 1 and Column vi of Schedule TDS2 and write the amount in
D12 Verify your TDS & Tax payment details using FORM 26AS
Add the relevant TCS Deducted given in Column iv of Schedule
TCS and enter details in 013 Verify your TDS & Tax payment
details using FORM 26AS
Add 010, Dl1, D12 and Dl3
If D9 is greater than 014, then fill the amount ofTax Payable in
015. Note Shade the Tax Payable Circle in A19.1f 09 is equal to
D14, then fiii'O' in D15. This will indicate that these is zero Tax Balance.
If D14 is greater than D9, then fill the amount of refund in D16.
Note Shade the Tax Refundable Circle in A 19.
It is mandatory for you to provide the Bank details in all
situations irrespective of whether you have refund or not. For
direct deposit of refund into bank the account number should
be 11 digits or more as per Core Banking Solution (CBS) system
of the Bank. Please quote the IFSC code of the bank if you desire
to receive the refund through electronic dearing system (ECS).
Please enter details of all exempt incomes, e.g., Dividend Income,
Income from agriculture etc. not exceeding Rs. 5,000. Use ITR 4 if
exempt income is greater than Rs. 5,000/-. Compute as per Work
Sheet-5 given in this instructions
(I) In 1ase of -ry individual (othar than rasidant individual who Is of the aaa ol60 yacns or mora at any lima
-cu during the financial JHr 2012-13)- ..a
Income (In f) Tall Liability (In f)
8 Upto 2,00,000 Nil
0 Bllwun 2,00,001 - 5,00,000 10% af income in Uli!SS af 2,00,000
0 Batween 5,00,001 - 10,00,000 11(" 30,000 + 20% of incom1 in 1111155 of (" 5,00,000
0 Above 10,00,000 1,30,000 + 30% of inmme in euess of 10,00,000
In mse ol rasldantlndlvldual who Is of tha aga of 60 yaan or mora but leu than 80 yaan at any 11111
the financial 2012-13-
8 Upto 2,50,000
0 Batw11n 2,50,001 - 5,00,000
0 Batween 5,00,001 - 1 0,00,000
0 Above 10,00,000
Nil
10% af income in Uli!SS af 2,50,000
25,000 + 20% af incom1 in 1111155 af 5,00,000
1,25,000 + 30% of inmme in euess of 10,00,000
(iii) In CDSe af resident individwl who is of tha age oliO yaars or 111ora at 11ny ti1111 durina the fin11ncialyaar 2012·13-
Income (In f) Tax Liability (In f)
8 Upto t 5,00,000
0 Bllwl1n 5,00,001 - 1 0,00,0000
0 Above 11(" 10,00,000
Nil
20% of inmm1 in m ss of t 5,00,000
11(" 1,00,000 + 30% of inmme in euess of t 10,00,000
Verification Please complete the Verification Section and Sign in the box
given. Without a valid signature, your return will not be
accepted by the Income-tax Department.
Sc h TDS 1 Please furnish the details in accordance with Form 16 issued by the
employer(s) in respect of salary income. Further in order to enable the
Income Tax Department to provide accurate, quicker and full credit for
taxes deducted at source, the taxpayer must ensure to quote complete
details of every TDS transaction. If you have more than four Fonn 16
details to ba entered, than fill Supplementary Schedule TDS1 and
attach the same with the return
TRP Details This return can be prepared by a Tax Return Preparer (TRP) also
in accordance with the Tax Return Preparer Scheme, 2006 dated
28th November, 2006. If the return has been prepared by him,
the relevant details have to be filled by him and the return has
Sc h IT
Sch TCS
to be countersigned by him in the space provided in the said item.
Please enter details of tax payments, i.e., advance tax and
self-assessment tax made by you.
NOTE If you have more than five Self Assessment and
Advance Tax details to be entered, then fill Supplementary
Schedule IT and attach the same with the return.
Please furnish the details of Tax collected at source
Note If you hove more than four TCS details to be entered, then
fill supplementary Schedule TCS and attach the same with the return
Sc h TDS 2 (i)Piease furnish the details in aaordance with Form 16A issued by a
person in respect of interest income and other sources of income.
(ii) All the tax deductions at source made in the current financial year
should be reported in the TDS scheduled. (iii) unique IDS Certificate
Number". This is a six digit number which appears on the right hand tap
comer of those TDS certiftcates which have been generated by the deductor
through the Tax lnfonnation Network (TIN) Central System. (iv) oeducted
Year" means in which tax has been deducted. In this column fill up the four
digits of relevant finandal year. For example, if the deduction has been made
by the deductar in the financial year 2012-13 fill up 2012 in the designated
space. Note If you have more than four Fonn 16A details to be entered,
then fill supplementary Schedule TDS2 and attach the same with the return.
8 Business Codes
Sector
I. Manufacturing Industry
2. Trading
3. Commission Agents
4. Builders
5. Contractors
6. Professionals
7. Service Sector
B. Financial Service Sector
9. Entertainment Industry
Agro-based industries
Automobile and Auto parts
Cement
Diamond cutting
Sub-Sector
Drugs and Pharmaceuticals
Electronics induding Computer Hardware
Engineering JJOods
Fertilizers, (hem ical s, Paints
Flour & Rica Mills
Food Processing units
Marble & Granite
Paper
Petroleum and Petrochemicals
Power and energy
Printing & Publishing
Rubber
Steel
Sugar
Tea, Coffee
Textiles, handloom, Power looms
Tobauo
Tyre
Vanaspati & Edible Oils
Qthers
Chain Stores
Retailers
Wholesalers
Others
General Commission Agents
Builders
Estate Agents
Property Developers
Others
Civil Contractors
Exci sa Contractors
Forest Contractors
Mining Contractors
Others
Chartered Attountants, Companies Secretaries, etc.
Fashion designers
Legal professionals
Medical professionals
Nursing Homes
Speciarty hospitals
!!!bars
Advertisement agencies
Beauty Parlours
Consultancy services
Courier Agencies
Computer training/educational and coaching institutes
Forex Dealers
Hospitality services
Hotels
I.T. enabled services, BPO service providers
Security agencies
Software development agencies
Transrorters
Trove agents, tour operators
Banking Companies
Chit Funds
Financial Institutions
Fino n cia I service providers
Leasing Companies
Money Lenders
Non-Banking Finance Companies
Share Brokers, Sub-brokers, etc.
QJhars
Cable T.V. productions
Film distribution
Film laboratories
Motion Picture Producers
Television Channels
Others
Page 4, Sugam Instructions, 13-14
Code
0101
0102
0103
0104
0105
0106
0107
0108
0109
0110
0111
0112
0113
0114
0115
0116
0117
0118
0119
0120
0121
0122
0123
0171
0201
0202
0203
0204
0301
0401
0402
0403
0404
0501
0502
0503
0504
nsos
0601
0602
0603
0604
0605
0606
0607
0701
0702
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0801
0802
0803
0804
0805
0806
0807
0808
08Q9
0901
0902
0903
0904
0905
0906
Persons having income from the following will not be eligible to use this Return form-
(i) a person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy
or interior decoration or any other profession as referred to in sub-section(l) of section 44AA.
(ii) a person earning income in the nature of commission or brokerage; or
(iii) a person carrying an any agency business.
Page 5, Sugam Instructions, 13-14
0 Worksheet 1 and 2
In the case of salaried employees, perquisites have to be valued in accordance with the notification No. S0.3245(E) dated 18.12.2009
, for the purposes of induding their value in the salary income.
NAME OF THE EMPLOYER TAN of Employer
a) M jps per provisions contained in section 17(1) iD
- Transfer item 1a of Form 16
b) Value of Perquisities (as per Form No. 1288) [I)
c IiB Transfer item 1b of Form 16 c) Profit in lieu of Salary (as per Form No. 1288) [D
c IiB Transfer item 1 c of Form 16
d) Total(1a+1b+1c) iD
------------------ 8 Allowances exempt ufs 10 D
c IiB Transfer item 2 of Form 16 ------------------ e Gross Salary after Allowances ( 2-3) E)
c IiB Transfer item 3 of Form 16 ------------------ e Total Deductions D
c IiB (I) Transfer item 5 of Form 16 ------------------
(2) Add Standard Deduction, Entertainment Allowance and Tax on Employment
8 to get Total Deductions Income Chargeable under the head salaries ( 3-4) I) 1.. .
c IlBMaintain a worksheet for each employee and then add row 5 of all employers and transfer the amount to 82 in the SUGAM Form
c IiB If lou have reported your interest on Housing Loan in item 7 of Form 16, then you can fill item I g in the worksheet given below
an transfer the same to 83. Ensure to fill a negative sign in the brackets given at the left in 83 8 House Property
(a) Annualletable value/ rent received or receivable (higher if let out iD
for whole of the year, lower if let out for part of the ye a r) ---------------- . -------------------
(b) The amount of rent which cannot be realized [I) I
[D 1 (c) Tax paid to local authorities
(d) Total (1 b + 1 c)
(e) Balance (I a-1 d)
(ij 30% of 1 e
(g)lnterest payable on borrowed capital
{restricted to Rs 1,50,000 if NOT 'Let Out')
(h) Total (lf + 1 g)
n I
[I} I
I
ii) (i) Income from house property 1 (1e-1h) [It
8 Income under the head "Income from house property" -------------------
(a) Rent of earlier years realized under section 25A/AA m . I .
(b) Arrears of rent received during the year under section 258 after deducting 30o/o (c) To be mentioned in Item 83 of this Return Form --+ Total Income from House Ell
Property (2a+ 2b + 1 i) --------
c IiB Please include the income, if any, of specified persons such as minor children while computing the income under this head, if property is in their name
(b) Interest, Gross
(c) Rental income from machinery, plants,
buildings etc. Gross
(d) Others, Gross
(e) Total (1 a + 1 b + 1 c + 1 d)
(ij Deductions under section S7 (
i) Expenses
(i i) Depreciation
(iii) Total

[I) I
[II
ml
uti
uti
e To be mentioned in Item B4 of this Return Form---+ Totollncome from
other sources ( (I e - fiii))
(ii)
Page 6, Sugom Instructions, 13-14
[l)

D l
Amount of donation
!D-; 1 .1
1 1.
(iii) Total I
0 Donations entitled for SO% deduction where donee not required to be approved under section
BOG(S) (vi) (eg Prime Minister's Drought Relief Fund)
Name of donee
(i)
Amount of donation
D l - M I (iii) Toto I G Donations entitled for SO% deduction where donee is required to be approved under section
BOG(S) (vi) (eligible donation is restricted to 10% of Total Income after other deductions)
Name and address of donee Amount of donation
(i)
Ja to compute Exempt Income (Income not to be included in Total Income)
V Interest income Dl
e Dividend income ------------- Net Agriculture income (not exceeding Rs. S,OOO) u
0 Others, including exempt income of minor child Dl
C) To be mentioned in Item D20 of this Return Form---+ Total (1+2+3+4) D. l