***44AD***

No , Balance sheet and profit and losss account not necessary , however certain information like, Sundry creditors , sundry debtors , inventory, cas

Count above............

Cash in Hand  are mandatory In ITR4 ( 44AD)  .

No, you don't need to maintain detailed accounts. But most balance sheet closing figures will be needed, so may as well.

Section 44AD is a presumptive taxation scheme that was introduced by Income Tax Law in order to ease the tax burden on small taxpayers or assessees. Individuals who come under the provisions of this scheme need not maintain or show books of account, nor are they required to get an audit performed on the same.

No, you don't need to report the balance sheet & profit & loss account while filing a return of income u/s 44AD

You may have to mention a few figures relating to the business, like debtors' and creditors' balances. cash balance extra as on 31st March

You must draw up balance sheet and p&l
on that basis only you would report figures.
as per law, you only need to give few amounts from the bs and pl and not the entire bs and pl.
simply because you are required to give only closing cash balance doesnt mean you will forget about all other ledgers and balances. only after financial statements are drawn up completely, you would be able to give those required amounts.

but the relaxation is that u can be lenient about bs and pl. you dont need to worry about technical things. only maintain simple and basic accounts.