ITR-3 DEFECTIVE RETURN

Dear Experts, A. Y 2020-21 ITR 3 fill 29 SEPT 2020. AND 24 September 2021 DEFECTIVE RETURN INTIMATION RECEIVED. REASON- TAXPAYER IS OFFRING INCOME UNDER THE HEAD PROFIT AND GAIN FROM BUSINESS OR PROFESSION OF SEC 44AA, THE TAXPAYER IS REQUIRE TO MAINTAIN BOOKS OF ACCOUNTS. HOWEVER AS SEEN THE RETURN THE TAXPAYER HAS NOT FILLED UP PART A OF THE PROFIT AND LOSS ACCOUNT AND BALANCE SHEET. FURTHER INCOME FROM BUSINESS HAS NOT BEEN OFFERED UNDER PRESUMTIVE TAXATION IF ELEIGIBAL. RESOLUTION-–THE PART A OF THE P&L ACCOUNT AND PART A OF THE BALANCE SHEET SHOULD BE ENTERED IN THE CORRECTED RETURN WITHOUT WHICH THE RETURN FILED EARLIER IS LIABLE TO BE AS TREATED. PLS SUGGEST, BOOKS of accounts not maintained. Total Income in ITR 305152/-