Regarding income tax filing

Check the nature of receipts. If gross receipts base on goods suppliedm you can opt for sec. 44AD. TDS u/s. 194C will be in its favour.

But if pure commission received over any job, you cannot. 

Sir i guess it is like job work. so what should i do ? they are not maintaining any books of accounts. Can i file itr by preparing P&L A/c and B/s ? But he is not having any supporting doccument. And one more thing is What is the nature of Business ? Please guide me Sir

Awaiting for your reply

Asheeq Abubaker

:"Can i file itr by preparing P&L A/c and B/s ?"

Yes, better option. Also check the contract or the details of bills raised.

What is the amount of gross receipts?

Even if you file return u/s. 44AD it will be processed, but legally you should file return with books, and try to collect missing vouchers.