one of my clint started an industry infy 2012-13 .he has purchased mechinary worth rs 13 laks .he has worked as a business rep for 8 years and received salary amounting to rs 2,30,000 per anum. at the time of starting industryhe does'nt have any actual bank balance .he has sold jewellery (previously purchased) and purchased the mechinary.he never filed income tax return upto now.now i have to file return for ay 2013-14 (fy 2012-13) please some one discuss how much capital i can introduce safely in to his balance sheet. thanking you