Please Help: Capital introduced

One of new small i.t.assess source of income repairs Works as a Goldsmith works.net profit rs.3,15,000/-and balance sheet filed compulsory in f.y.2019-2020.assess no bank transtration and not any asset purchase.
Assess first balance sheet capital and cash on hand opening balances introduced as on 01-04-2019 shown minimum and maximum in i.t.returns as per i.t.act