A vegetable trader has annual business transactions of approximately ₹1.70 crore, including cash transactions of around ₹84 lakh. The client has not maintained any books of accounts.

 

In this situation, is it possible to file the Income Tax Return using ITR-4 under Section 44AD?

 

Kindly advise me on the applicable provisions, eligibility criteria, and tax implications in this case.

 

Thank you.