Can i file itr 4 without maintaining books of account

last year our client has filed ITR 4 and he is not maintaining his books. This year can i file ITR 4S. Will there be any error if i file ITR 4S, as last year he has filed ITR 4. Can I file ITR 4 Without maintaining books. Please comment. Thanking you.

Replies (1)

1) You can file ITR4S for the year( AY 16-17) as there is no compulsion to file similar return which are filed earlier.

2) You can file ITR 4 even if no books of account are maintained.

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