9C vs AUDITED ANNUAL FINANCIAL STATEMENTS

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sir. my client is having income from rental property and is more than 2.00 crores. since tax audit u/s 44AB is not applicable, we are filing the return of income without audit report . Now with regard to 9C, as i do not have the annual audited financial statements, how do i go about it? , kindly help me out.
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Even it doesn't have financial you can take income tax return filing documents which would be part of financial only. Even you go to bank for loan then for bank your financial would be income tax return only.

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