Maintained books of account and itr

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 July 2012 Dear Sir,

my friend has doing two types of business one is guest house service and other one is travel agency gross income are from both of the business is Rs. 45 lacs apprimixate.
He want to know that is books of accounts is compulsury to maintained and other one is what return is to be filled. Both income is segrated in one ITR if yes please give us procedure and no than what is the other procedure.

Regards,
R.S.Choudhary

09 July 2012 pls verify the section 44AA Of income tax act 1961


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