Current account transaction 1 crore 45 lakh

It seems like you are seeking advice on how to handle a situation where a businessman has filed an income tax return under Section 44AD, but has not e-verified it yet, and now wants to revise the return. Here are some suggestions: 1. _Revised return_: File a revised return (Form ITR-4) as soon as possible, declaring the correct income and profit. 2. _Declare all transactions_: Ensure you declare all transactions, including cash and online transactions, in the revised return. 3. _Maintain records_: Keep accurate records of all transactions, including bank statements and receipts, to support the revised return. 4. _E-verify the revised return_: Once you file the revised return, e-verify it to avoid any further issues. 5. _Consult a CA_: It's recommended to consult a Chartered Accountant to ensure you're taking the correct steps and avoiding any potential legal issues. 6. _Be prepared for scrutiny_: Be prepared for potential scrutiny from the income tax department, and ensure you have all supporting documents ready. Please note that revising a return can lead to scrutiny, and it's essential to be accurate and truthful in your revised return. Additionally, consult a CA to ensure you're meeting all the necessary requirements.