Proprietor capital-saving and current accounts

dear sir/madam,

While preparing IT RETURNS OF PROPRIETOR SHIP (AUDITABLE), WHETHER WE HAVE TO INCLUDE PERSONAL SAVING BAANKS ACCOUNTS DETAILS INCLUDING RECEIPTS AS WELLAS WITHDRAWLS OF SAVINGS ACCOUNTS. SOME SAY IT IS A  MUST AND SOME NOT NECESSIARY. PL ADVISE.

REGARDS,

SUNIL