Sec 44ada it returns filer account records maintained compulsory

This query is : Resolved 

02 January 2022 Sir,
It assessee professional income Gross receipts rs:28 lacs net profit 50 percent rs:14 lacs sec 44ada provision it returns filed in f.y.20-21.
Question:
1.Assessess accounting records maintained compulsory or not compulsory.
2.which type of accounting records maintained.

02 January 2022 1 Not compulsory to maintain books of accounts.
2 Maintain records for receipt.


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