Requirement of maintenance of books of accounts u/s 44aa

Manish Saini (Student CA Final ) (29 Points)

12 April 2016  
my Query is that if a person following section 44AD of iT Act,1961 and his income is less than 8 % and also his income is less than the maximum limit which is not chargeable to tax than is he required to maintain books of account????? and if he is not required to maintain books of accounts than how we will prove before the assessing officer that our income is actually less than 8% because we are not maintaining books of accounts???????