44aa AOP BOOK?

Apartment association of person is liable to maintain books or not as per 44AA , Maintenance charge received is 1015000 for 2017-18 to file ITR 5
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if your total receipts is in excess of 25 lacs or total income is in excess of 2.5 lacs then you are required to maintain books of accounts
Thanks Income is not there, their is small amount loss , so I will select No for 44AA question in ITR5

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