I want to file it return of my son for the first time in 2026 as itr 4, since he is a freelance doctor.
 He has around 20 lakh Rs in his savings account which I have deposited in cash in his account for last 25years as small amounts per month .
I want to file itr 4 where I need to show balance sheet in the return.there is a section in itr 4 where we need to fill these figures.  can i put 20 lakh as capital account in it without showing any thing in the column of sundry creditors?. He does not have any fixed assets as he is a consulting.doctor. he does not have a clinic of his own also since he goes visiting consultant I need some advice on this. respected Members suggestions are most welcome

kind Regards