Tax return for small shop owner

Dear bhaskar, as your freinds income is below the exemption limit, he can file his ROI in aug12.

no not required (professional tax also)

its a business income and comes under head PGBP

but income is within exemption limit

so not required

Dear Bhaskar in whihc state does your freind reside,  the PT is levied at different rates by the different states.  So the PT liability would arise depending upon the state in which your freind resides.

Thanks Anushree..!!

Giridhar he resides in Maharashtra..!!
 

In Maharashtra there iscompulosry to Pay Profession Tax of Every shop Owner under Entry No10.

It is better to file ITR4S to the ITD