itr filing in form itr3

my client has started a new profession as a labour law consultant. his gross receipts in fy 2018-19 is approx. 750000.
can i file his itr in form itr3 by making receipt and payment account and balance sheet. as the net profit will b more than 50% of receipts. or i have to follow no books case and file u/s 44 ada.. my client wishes to
make balance sheet . and file itr on valance sheet basis.