44ad income tax

" So My Question is this that while Calcutaing  my Gross Receipts  can i mention my saving bank account Receipts in Gross receipts with Current account Receipts?"

Yes, for any business related receipts in savings account.....

Dear Sir

If receipts in my saving account not related to my business so there is no need to calculate these transaction in my gross receipts???

And my second Question is this that if if my gross receipts in my Prop. firm current a/c is 80 lac but my total turnover is 85 lac which amount should i mention gross turnover or gross receipts 

1. Correct.

2. Gross turnover..... (85L)

• Yes, if you have different accounts for business, then no need to include savings account receipts.
• It means that 5 lac is still recoverable or it is debtors / trade receivables. It all depends on the method of accounting you choose to follow [cash (80 lac) or accrual basis (85 lac)]. If it is the first year, it's your choice or follow the last year policy.

thanku sir 

so it is necesarray to file Debtor/Creditor/Cash in hand Details as on 31 march while filling itr .

Correct.

Good Luck......