Import your Bank Statement, review Tax P&L and file online.
Nature of Business
Your business must fall under prescribed list of businesses
Turnover
Your turnover must be less than INR 2 Cr. for Financial Year
Profit
Your profits must be greater than 6% of Gross receipt
Your profession must fall under prescribed list of professions
Your turnover must be less than INR 1 Cr. for Financial Year
Your profits must be greater than 50% of Gross receipt