Income tax and sales tax

hello everyone, I have a friend who has family business of Poultry of which till now he has not filed ITR ny time and on Feb 2015 he has started medical in which his brother wife is Pharma..now in income tax can i file ITR under Sec 44 AD on presumptive basis and whether I have to take sales tax separate regn for each of business as rate of tax on poultry is zero percent. while filing sales tax returns in future whether GTO vil include sales of both the business if I opt for composition scheme.