IT Return of cab drivers

foram ghiya (80 Points)

15 December 2018  
my friend is cab driver and he wants loan of 20 lakh...
he earns around 3 lakh from uber in bank account.
how can he file return and in which ITR?
in 8 % presumptive income only early around 24000 income is reflected in ITR which is not sufficient for loan purpose...
please guide on this....