two I.t. return sec 44ada professional income filed assess joint bank current account maintained.
question:
1.bank account show in balance sheet for first Assess or 2nd Assess.
2.bank transactions each Assess applicable transactions or all transactions 50:50 share account entries passed in books.
Two relative means wife , children , mother, father or two different person
if different individuals having one current account jointly then you have to take their profession business whole on account for the particular year not individual wise
and as per the % of share of the business they fill their individual returns with their personal income details
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