ITR 3 - P & L account item no 64.. expenses part

Sreevidhya V (383 Points)

24 July 2019  
dear all,
if one assessee is not required to maintain books of accounts and also not falling under 44ad of IT ACT, i suppose we can fill the summary in ITR 3 under item no 64 of P&L
sheet....
under the summary, expenses part can we include depreciation expenses also?
pls confirm/ clarify