A person have income from Business . He mainted proper books of accounts. Capital, Profit & Loss account & Balance Sheet in ITR where he can Show. Previous year he filed his ITR under 44AD not mainted books of accounts.
27 July 2022
If he had filed ITR 4 in preceding year, let him continue to file under same section for next 4 years, otherwise audit of book of accounts mandatory, u/s 44AB(e) r.w.s. 44AD(4) &(5).