Selection of itr and how to show the income

RAJU BAI (ACCOUNTS EXECUTIVE) (24 Points)

26 September 2017  

My uncle runs a AC mechanic shop(repairs shop). It is a proprietor concern. He takes home 30k per month after meeting all his expenses. He has not maintained books of accounts. In which ITR he should file. Can we show his income as a presumptive income (8% from his receipts) if so he is not a trader and its not a profession. How to go about it!!? 


Please help
Thanks in advance