Does value of "total capital and liabilities" have to match "total assets" in itr 4 ?

Thanks for your response. 

If i put all mandatory fields of balance sheet 0 will there be any problem? 

I came accross a topic where a person had recieved a defective notice for puting all values 0. https://www.caclubindia.com/forum/defective-return-u-s-139-9-error-code-31-367709.asp?offset=1

Actual intention of Mr. Ashish seems to be whichever fields are mandatory. e.g. E15, E19, E 20, & E22  must be filled  ....... Rest of the fields whatever you are sure of like bank balances, fixed assets etc. that you can fill. But for the fields which you are not sure, can be left blank....

In that case no defective notice can be received ..... at least for this part......

Thanks for your reply.

I don't have any details for mandatory fields (E15 , E19, E 20, E22) , will it be ok to put 0?

E15 & E20 can be zero, but some tantative figures for inventories (without that how can you do business?) .......... and cash at hand (can never be zero or negative !!)

Yes ......... but many service providers do have some invetories like stationery, tools  etc.. 

So, better to fill some realistic figure......

You are filling details because you are maintaining books of account. Now in any method of accounting whether in case or mercantile, assets and liabilities are always equal. Though the other details are not mandatory subject to non-availability. But you have all the figures and you can't skip these column just because you don't want to disclose. You can't fool IT department by just saying these are not mandatory.

Thanks for your reply.

The nature of business is related to selling digital software online through website. In that case will it be ok to put 0 in mandatory fields (E15 , E19, E 20, E22).

The only value i have is cash in hand which is again not related to the buisness. 

I don't have those values because it not applicable due to the nature of my business.

Please give your advice i don't want to take any risk.

Yes, it will be accepted.. (with a positive cash figure & bank balance)

Thanks for your response.

In the balance with bank field do i have to give current balance in the account or the overall total balance in the bank account ( saving account + fd + ppf ).  Also do i have to take the sum of all bank account or just the active bank account.

Here bank accounts (current) of the business are to be considered... 

Ok thanks for your help.