No account case

This query is : Resolved 

22 July 2013 dear sir
a commission holder assesse have gross receipt of rs 180000. he does not have any expenses record and books of accounts. can he show his income " NO BOOKS OF ACCOUNTS
CASES" without claim any expenses i.e. gross receipt show as net profit? and if yes then is its need to be fill up balance sheet?

22 July 2013 show under 44AD.
but BOA need to be maintained as per section 44AA.



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