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Sec 44d read with section 44ab

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(Querist)
15 February 2012 is there is necessarily that person claiming secion 44D is required to maintained books of accounts
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Shalibhadra

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Shalibhadra (Expert)
16 February 2012 If the turnover exceed the prescribed limit i.e.Rs.60.00Lac than party must have to maintain books of account,
If turnover is below 60.00 lac and he is not showing net profit @ 8 % of Turnover than he has to also maintain the books of accounts
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