Availment of option of no account books in itr 4

This query is : Resolved 

15 July 2013 Hello Friends,
One of my friend wants to File Return ITR 4 but he wants to avail the option of No Accounts Books Kept i.e. does'nt want to give full details of Balance Sheet and P&L A/c.

Dear Friends, I want to know that what is the criteria to avail that option.

Is it linked to section 44AA of IT Act?

15 July 2013 Yes. it is linked with sec.44AA only. person covered under sec.44AA cannot show as no accounts case


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