Schedule Dpm under 44ada no account casr

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Saury (Querist)
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14 August 2026 Subject: Reporting loss on sale of depreciable business asset in ITR-3 under 44ADA (no books)
I file ITR-3 under Section 44ADA (presumptive taxation, no books maintained). I have documented WDV figures from audited books in prior years.
This year, from a 15% depreciation block:
Some assets opening WDV ₹8lakh were sold for ₹4lalkh received in account
Remaining assets in the same block were taken for personal use at FMV = WDV (no gain/loss)
The entire block now ceases to exist
This results in a short-term capital loss of ₹4lakh under Section 50.
Question: Since Schedule DPM (and the full Part A-BS balance sheet) seems to require books of account, and I don't maintain books under 44ADA, is it acceptable to report this loss directly under Schedule CG, Item 6 (sale consideration ₹4,00,000, cost of acquisition ₹8,00,000) — instead of routing it through Schedule DPM → DCG → CG?
Is this a defensible, accepted approach for a no-books 44ADA filer, or does it risk being questioned since Section 50/block-of-assets treatment is normally expected to go through DPM?

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