ITR3 P&L Account sl no 64

Sreevidhya V (383 Points)

25 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 in ITR 3 Profit & loss sheet we can fill the summary portion sl no 64...
under the same, expenses amount can we include depreciation expenses also?
pls confirm/ clarify