How a small shopkeeper can file tax return

you can file return u/s 44AD no need to maintain all books of account

but i think for 44AD there are some specific business like civil construction etc..............is shop keeper is include i don't think...........................................................................please check....

for your answer -shop keeper can reasonably  maintain daily receipt & payment but not full details............................just on the basis he can explain the figure of income tax return......

1.You dont have to maintain books of account and no need to get any audit done 
2. You dont have to pay Advance tax as per the due dates, ( you can pay self assessement tax at once at year end)

1. It is applicable only when your turnover from business is less than Rs 1 crore
2. It is only applicable to Individual, HUF, Partnership firm only . This scheme is not available to Companies and LLPs
3. This section cannot be applied when you do the following business 

a. Plying of goods carriage

b. Hiring of goods carriage

c. Leasing of goods carriage 

Other than these three business, Sec 44AD scheme can be applied for any business

yes.................i hve referred the provision...........................you are right........................one of the good benificiary section of income tax.........for assessee's point of view

if a shopkeeper dt have a VAT no...pay TAX for 44AD...??

Dear sir, 

one of my friend had a salary income 252984 and he got the mother tea stall payment of Rs 84866.00 through cheque on  his account, so please suggest me which return form to be filed