Dear All   As far as filing of income-tax returns goes, all governments face a twin challenge. On the one hand, they wish to make the process simpler so that more people are encouraged to file returns.   Anupam Jain, Executive Director contributed an article on Is it sahaj or sugam anymore? for Business Standard. In this article , Anupam has  discussed  the recently notified Income tax returns, especially the one relevant for Individuals with Salary income (SAHAJ) and one relevant for assessees under presumptive taxation.  And, also discussed the broad intensions that the government may have had in formulating these new forms .Is it sahaj or sugam anymore? - Anupam Jain