1. Whether the Business Income shown in the Return is 8% or more of the turnover or less than 8% . .
2.Whether the Total Income exceeds the taxable limit or not. .
Otherwise, If you have filed return on or before the due date you can revise it by considering the income U/s 44AD. Do not make any Change in the 4 items of Drs, Crs, Stock and Cash unless required.
The Income in the return may be higher then it is in the books.