One of my friend is plain graduate doing home based typing, data entry, online upload of e-governance returns like VAT, ST, PTAX, IT, ROC, DSC etc in his 1 personal computer at home. He do not have any trade licence from local govt or he do not have more than 1 computer also. He is also in part time employment in a firm & employer has deducted 700/- at PTAX in f.y. 2012-13.
Now in the f.y. 2012-13 he earned 130000/- (excluding salary income) from the above services & wanted to enrol for PTAX enrolment.
What section & sub section from the West Bengal PTAX schedule will applicable to him i.e. "class of person" for PTAX enrolment. Section 22A(a) is may not be applicable as he do not have internet cafe. Please guide.