Hi, One of my new client, has ratial business,He has done bank transaction of 47.81 lakh.(47.81 lakh debit 47.80 credit).

He is not maintaining books of account and maximum transaction is through UPI, for business and personal purpose .

Using 8%/6% income method ,how to file the return so taxable income comes under 12 lakh limit.?..he has no accounting data for that 47 lakh.