Defective itr under 139(9)(d)

Generally, P&L & BS are required to be filled.

For complete procedure follow: https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Response_Defective_Return.pdf

Dear Sir,

Thank you for your response.

However, the payee doesn't maintain books of accounts and also, the ITR was filled under "No account case". Please assists what should be best in this case.

Regards,

Vivek 

Being commission income, section 44AD is not applicable, hence books of accounts are must.

Prepare P&L acc and BS and upload revised return.