Which itr form should i choose?

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What is the difference between itr 4 and itr 4s. My frnd has a shop of mobile phones. He has not file any itr since 2009-10 . And the last itr he filled was itr 4. Now i want to ask you that can i file his returns in itr 4s.?
Replies (2)

He can use ITR4S where his income will be assumed to be 8% of his gross sales.

But I would advise finalising the acounts for all the years till AY 2014-15 if the data is available as it is always better to maintain accounts and prepare Balance sheet (and use ITR 4). 

Thnks Madhvi Pandit.

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