44ad read with 44aa

44AA(2) says if we carry on business or profession, we have to maintain all the books and records which enable A.O to compute *total income*.

44AD(5) says, if 44AD(4) applicable I.e. claiming profits below specified % and if total income exceeds BEL, then books specified under 44AA(2) shall be maintained and audit should be done.

Q.1) sir for example, there is a person who has pgbp and capital gains. And opted 44AD for pgbp and claimed COI for f.y 2001-2002.

Now my doubt is, if A.O asks documents or proofs for such COI in scrutiny. Can we say we are not required to maintain books or any documents which enable A.O to compute total income as per section 44AA(2) r.w 44AD.