I am filed income tax return two years continue (Ay 2016-17 and 2017-18), My income sources is tuition fee. i filed ITR3 and 4. but i am not fil balance sheet item . so department notice defective return communication u/s 139(9) from the Income Tax Department. Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit and Loss Account as required in explanation (d) under section139(9) read with section 44AA.
But i am only provide home tuition. i have not any maintain records . i only teaching few children ,and not running tuition properly organised way . so what can i reply this notice.