If regular books of accounts are not maintained

If you haven't maintained regular books of accounts but your gross receipts for AY 2018-19 were £205,000 and for AY 2019-20 are £350,000, you can still file your Income Tax Return (ITR) 3. Consider using presumptive taxation schemes like Section 44AD for business or Section 44ADA for professionals, which do not require book-keeping. Ensure you file before the 30th September 2020 deadline.