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what is different in itr 4 sugam and itr 4

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(Querist)
15 June 2011 Dear Friends,
1. what is different in itr 4 sugam and itr 4?

2. who are come under ITR 4 and ITR 4 Sugam?
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CA KRISHNA KUMAR DARUKA

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CA KRISHNA KUMAR DARUKA (Expert)
15 June 2011 ITR4 sugam is mainly for persons having income from proprietory business and declaring income on presumptive basis u/s 44AD.

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