Presumptive Taxation

one of my client is an retailer. his purchase bills are hardly for 2 lacs. he says that there are more purchases but bills are not available. so I showed sales of around 4 lacs and presumptive income as 32000. but since he wants to avail a bank loan I need to show an income of atleast say 8 lacs for which sale of 1cr needs to be booked. he does not have so much sale. is there any other way to show income of 8lacs