If the you are filing the Business return in ITR-4 and you are selecting option of maintaining books of account then you have to give the balance sheet details were as in case of you selecting not maintaining books of account then not required. If you are doing the IT return of Company then you have to compulsorily need to give the balance sheet details.
If you opt for presumptive taxation then you need to give details of amount of debtors, amount of creditors, cash in hand & stock in trade value.
