Filing of balance sheet profit and loss with i.t.return

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My question is who all are liable to submit balance sheet and profit and loss account while filing the Income Tax returns ?
Is it Assessee based ( Individual,HUF, Company etc) or Return form based ( ITR 1,2,3,4,5 etc ). Please post relevant links or quote sections .

Thanks in Advance.

Replies (1)
Balance sheet nd p&l can b file by any assessee if they are maintaining books of accounts. Please read 44aa, 44ab and 44ab to understand who all needs to maintain books of accounts...why.. Etc.. Regards

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