Itr filing

Please describe the status of your business i.e. sloe proprietor, firm ,company or individual.

if you are firm or company you'veto file return of income.In other case if Taxable Total income exceeds maximum amount not chargeable to tax i.e. exemption limit, then you are required to file return 

Its Sole propreitor. Taxable income is nil as the business is not commenced. But still I want to file a return. How to proceed?

you can file your itr showing the taxable income as nil, and show all other assets and liabilities of the unit.