Applicability of 44aa

Dear Experts,

i wish to know about applicability of section 44aa of Income Tax, to individual Tax payer.,

if the propriertor/individual is gross receipt from clients is appx 6 lac but after all deducting business expenses the net profit comes 1.5 lac , then is it necessory to maintain accounts book as per 44AA.

the individual is an custom house agent and do the business from home in his name. and files the ITR4

so pls guide on above question.

R.K