Is there a need to apply Fuzzy Logic in sec 44AB?

Sec 44AA of the Income tax Act stipulates about the compulsory maintenance of Accounts by Certain persons carrying on business or profession and return their income under the head “Profits & Gains of Business or Profession. What is the limit up to which no requirement for maintenance of books of accounts? It is Rs. 1, 20,000 (Average Rs.10, 000/month) in the case of a profession and Rs. 10, 00,000 in the case of a business. For how many years the books have to be preserved? – 6 years.

Sec 44AB stipulates about compulsory audit for certain persons carrying on business or profession and return their income under the head “Profits & Gains of Business or Profession”, if the professional income exceeds twenty five lakhs and the turn-over exceeds one crore.

What is “fuzzy”? – Relevant to the present topic is not clearly thought out or expressed, unclear, distorted etc.

What is “Fuzzy Logic?”  - The importance of fuzzy logic derives from the fact that most modes of human reasoning and especially common sense reasoning are approximate in nature.

a. In fuzzy logic, exact reasoning is viewed as a limiting case of approximate reasoning.

b. In fuzzy logic everything is a matter of degree.

c. Any logical system can be fuzzified

d. In fuzzy logic, knowledge is interpreted as a collection of elastic or, equivalently , fuzzy constraint on a collection of variables

e. Inference is viewed as a process of propagation of elastic constraints.

It is based on “Fuzzy sets” – Collection related items which belong to a set in different degrees

And “Fuzzy Rules” – take partially true facts and find out to what degree they are true. It is extended to handle the concept of partial truth - truth values between"completely true" and "completely false". 

Out of 5 heads of Income why only the head “Profits & Gains of Business or Profession” is chosen and leaving the other heads scot free?. I do not want to discuss on the presumed logic behind.

Under the head “Salaries” there are lakhs and lakhs of people who draw tens of lakhs and crores. Of course at the first level tax is deducted at source but what happens subsequently to those lakhs and crores?, which accumulates and generates income which are assessable under the ACT ? in subsequent years. Do we have checks?

Why the above referred sections are silent on maintenance of accounts and Audit on persons who get money on other heads of income other than “business or Profession”?

Similar is the case for “Income from House Property” and “Income from Other sources”

When the Act is so stringent on a business-man and a professional to maintain accounts and to undergo Audit with a meagre limit, why not on other heads of Income and on others also?. There is also a need to periodically review the limits for the Sections 44AA & 44AB