Regarding itr 4s

DEAR RESPECTED MEMBERS A TAILOR WHO WORKS IN HIS HOME. HE EARNED ALMOST 3.5 LAKHS PER ANNUM AND HIS TOTAL GROSS RECEIPTS ALMOST 437500/ RS HE COSIDERED 80% PROFIT. NO DEBTORS NO CREDITORS AS WHEN HE DID HIS WORK HE GOT PAYMENT. THE FOLLOWING ARE THE QUERIES RELATING THIS 1. CAN HE OPT FOR ITR 4S?? 2. CAN HE ASSUMED 80* PROFIT AS IT IS IN REALITY BECAUSE HE SELF DO STICHING WORKS. AND THE EXPENSES ARE ONLY ELECTRICITY BILLS AND SOME OTHER VERY SMALL STICHING RELATED EXPANSES. AND HE HAS NEVER FILE ITR BEFORE BECAUSE HE HAS NO TAXABLE INCOME BEFORE 3. HE HAS 4 LAKHS RUPEES IN SAVING ACCOUNT. HIS 15 YEARS SAVINGS 4. IS THERE ANY ACTION ON HIS SAVING AFTER RETURN FILING. AS HIS BANK DETAILS GONE TO IT DEPARTMENT. THANKS IN ADVANCE