Retrun for a.y 10-11

Freinds ,

one of our contractors  is not filed return for A.y 10-11. fotr tha relavant F.y Rs 30,000/- was deducted at source.  he didi nt maintain books of accounts . he is individual. so my doubt is ( now we can take 8% profit on gross receipts under sec44 ad. but for A.y10-11 how we can declare profit ( what is the % rate that we can declare in return on gross receipts while retun filling?

please answere me frioends . its urgent.

thanks in advance