A person didn't maintain his books of account of his profession and every year he file his income under "NO ACCOUNT CASE" in ITR4 but the person inadvertantly filed his earlier year return by filling Balance Sheet & PL in ITR4 even though he didn't have any regular book of accounts.
Now can he file ITR4 of this year under "NO ACCOUNT CASE" as he have filed return for A.Y. 2012-13 by filling BS & PL.
Yes...he can file his ROI by choosing no A/c case....he need to opt presumptive income scheme of sec 44AD....
Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
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O P Bagla & Co LLP
New Delhi
CA Inter
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