NO ACCOUNT CASE

No account case means where's you don't have to maintain books of accounts as per certain rules and regulations of income tax act
where's you don't have to compulsory make a party or persons financial statement in online mode is for no account case in offline mode you have both for Account maintaining person as per rules and regulations of income tax act as well no maintenance of books so that individual falling asper the source of income catereia fill the form
usually all audit cases are filled offmode itr 3 as per maintenaing of books same way commission agent fill itr 3 as commission is their source of income it is comlusory to fill as per IT act even no maintain of books