The finance ministry has introduced simpler income tax return forms 'Sahaj' and 'Sugam' aimed at reducing compliance burden on salaried persons and small businessmen. "Sahaj and Sugam are major steps towards simplification of income tax return filing," CBDT Chairman Sudhir Chandra said. He also said efforts were being made to facilitate electronic filing through Sahaj and Sugam I-T return forms. Chandra further said the Government would also notify a provision in early June exempting people of salary income of up to Rs 5 lakh from filing returns. He, however said such salaried people (up to Rs 5 lakh) will have to file return if they seek refund. The new return forms are in line with the government's effort to make filing of returns simpler and user friendly. While Sahaj is for salaried people, Sugam return form is applicable for small businessmen and professionals covered under presumptive taxation. Under India's presumptive taxation, person carrying on business will not be required to get his accounts audited if the annual total sales, turnover or gross receipts is less than Rs 60 lakh. The limit was increased by Finance Minister Pranab Mukherjee in 2010-11 budget from Rs 40 lakh. The presumptive tax limit in case of professionals was increased to Rs 15 lakh from Rs 10 lakh. Chandra also said senior citizens (60 years and above) filing returns for incomes from pension, dividend, interest incomes and property will not be subjected to scrutiny. "Such cases (of senior citizens) will not be picked up for scrutiny and the government will trust senior citizens," he said. The government has reduced the age for senior citizen category for I-T tax from 65 years to 60 years.