Can assesee skip f&o loss in ITR

Anonymous (Business) (240 Points)

21 July 2018  
GM all

Assesee want to file simple salary return within due date but do not want to claim f&o loss. Is there any liability under presumptive taxation (6 % of turnover ) ?
If he file return after due date anyway he can't claim loss whether he still has any liability under presumtive taxation?