Income tax return: clients: whether b/s & p/l preapred?

Hello,

As we know, in case of an individual, Balance Sheet only needs to be given with ITR-4 and that too can be avoided if we choose the option of not giving B/S.

But what I want to know what members in practice usually do? I've seen CAs preparing Balance Sheet even for Salaried persons who file Sahaj ITR-1 return. What is the usual trend? Is it just prepared so that they can get good fees from the client or is it prepared so that it has some use?