Provisions of Maintenance of Books Of Accounts are given in Section 44AA; We can divide the assessee in three categories being:
If any person is doing business or profession and her/his income i.e. profit is less than Rs.1,20,000/ in all the 3 Previous Years and her/his Turnover is less than Rs.10Lacs in all the 3 previous years.
If any person is doing the following profession:-
Any other profession as is notified by the board
and in ALL the 3 previous years, her/his Total Receipts does not exceeds Rs.150000/-
If any one has presumptive income under Section 44AD, 44AE & 44AF and has Turnover of less than Rs. 60lacs then no need for books of accounts.
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