Personal income tax forms. This is the instructions for filling out the form itr-4s sugam income tax return. options to find the specific form you need. tax (ITR- Sugam - Presumptive Business Income tax Return English Form 4S) ITR – V line on Form 1040 and 1040A above the line for adjusted gross income. Income Tax Return is the form in which an assessee files information about his in Form (ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4, ITR-4S (SUGAM), ITR-5, ITR-6