Your friend should opt for section 44ADA of the Income Tax Act.
Rather all the small professionals like doctors, CA, CS should opt for section 44ADA.
Section 44ADA allows professionals to not maintain books of accounts. It further permits them to show 50% of fees receipt as taxable income from profession.
So, your friend can show Rs450,000 (viz 50% of total fees Rs900,000) and file his income tax return in ITR 4.
I am assuming that your friend is a resident individual.
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