The ITR-4 (Sugam) form is designed for resident individuals, Hindu Undivided Families (HUFs), and firms (excluding LLPs) who opt for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE of the Income Tax Act. This form simplifies the tax filing process for small businesses and professionals by allowing income to be declared on a presumptive basis, eliminating the need for detailed accounting records.