10 December 2015
If you file ITR 4S then B/S & P/L details is not compulsory.
In ITR 4S following details required:
1. Gross Turnover or Gross Receipts 2. Total presumptive income 3. Total Sundry Debtors 4. Total Sundry Creditors 5. Total Stock-in-trade 6. Cash Balance
If you file ITR 4 then B/S & P/L details is compulsory.