Need help/view of tax accountant for business ITR

The presumptive taxation scheme under Section 44AD of the Income Tax Act allows for a deemed profit of 8% of turnover (or 6% if turnover is via digital means for businesses with turnover upto two crores). For businesses opting for thi scheme: expenses are not separately claimed or deducted.

The scheme simplifies tax computation based on turnover.

Thank you sir for replying 

So it could be normal filing as we not needed audit and showing balance sheet and everything in ITR 3

He claims transport expanses , depreciation of vehicles and furniture, other charges in ITR as I checked so can we also claim my employee expanse of 1,08,000 yearly?

Hello please share your view for 2nd leg query..

Please reply for this sir...