Is it a 44ab case?

Is it a 44AB case?

Please guide me,

1. Whether a Tax Consultant can file ITR4 for this A.Y 2013-14, if…

Assessee is an individual or HUF, having…

1. Total business turnover less than 1 Crore,
2. Maintains his books of accounts regularly.
3. Profits & gains from the business are not more than 8% of his total turnover.
4. Net profit from the business is bellow basic maximum income tax exemption limit, i.e., Rs 2 Lakh and
5. Agricultural Income is more than Rs 5 lakhs.

2. Whether an assesse or a Tax Consultant can file ITR5 for this A.Y 2013-14, if…

Assessee is a partnership firm, having…

1. Total business turnover less than 1 Crore,
2. Maintains his books of accounts regularly.
3. Profits & gains from the business are not more than 8% of his total turnover.
4. Net profit from the business is bellow basic maximum income tax exemption limit, i.e., Rs 0 and
5. Agricultural Income is more than Rs 5 lakhs.

Thanks with regards,

Dinakar C Korishettar.