Unregister partnership firm

suresh (article) (146 Points)

29 June 2017  
Dear sir/madam one of my friend is doing business with his partner with yearly t/o. of rs. 450000. but they have not registered firm just doing business and every thing in equal ratio. now the question is how to file itr and doing accounting for that. whether as partnership firm or individually as proprietory return. please experts advice me regarding above matter.