ITR form

File ITR4 under sec. 44AD ..

Being smaller amount, can be declare under head 'IFOS'

Yes, that is the difference...... here it is declared under other income head, when no TDS deducted, ie. income lesser than 15K.......  It is not his main source of income..

So many salaried employees earning such side income just file ITR1/2 based on same principle.

My Pleasure ...

Good Luck .....