My client hotel which is firm and registered on PAN. His sales is 20lakhs and net profit is 9 lakhs. So in this case how to file the IRD income tax return? D1 cannot be Filed due to exceed of 3 lakhs profit , so can i file D2 ??

The firm has to file D-03 Return. D-02 Return is only applicable when the turnover is between 30 lakhs and 1 crore and the profit is upto 10 lakhs.