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Maintenance of books of accounts under income tax act

This query is : Resolved 
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(Querist)
02 March 2014 I am doing typing work (like job typing, typing sale deed documents) as my self employed work and my earning is less than 1,35,000/-.

There is no brand name for my work as I am doing this work in my house itself.

In this case, is it mandatory for me to maintain books of account under Section 44AA for the previous year.

Kindly guide me on Section 44AA(2). Whether it applies to me?
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C.A. Mayur J. Raiyani

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C.A. Mayur J. Raiyani (Expert)
02 March 2014 application of 44AA(2) :
income >1,20,000 or Turnover/Gross receipt >10,00,000
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
02 March 2014 sir if you total receipts are less than Rs 10 lakhs and income is less than Rs 1.2 lakhs, then you are not required to maintain books.

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