Profit 6 & 8

Respected sir,
My client's Want to File his income tax return & his total Turnover is 1crore 25 Lakh And In this transaction 90 lakh received by the banking channel & 35 lacks received by the cash Can he show his income 6% of 90 lakh and & 8% of 35 lakh
After due date 31 july 2022 (us 139 (4)
plz Guide me.