61 lac turnover in FNO and intraday trading in stock market - book of account must?

Unless presumptive assessment u/s. 44AD opted, books need to be maintained. 

Thanks, if we use presumptive assessment - unnecessarily have to pay a lot more tax than actual.

Sir can you please tell me what is the turnover and/or income limit under which books of accounts not requiared?

I think in this case its more than 25 lac turnover and more than 1.2 lac income so in both these conditions books of accounts must be maintained correct? (unless 44ad presumptive assessment  is used?)

Yes, correct....  just amend 1.20 lakhs income to 2.50 lakhs. for last 3 years period. (sec. 44AA of IT act)

But this is the first year she had business income (stock fno and intraday income) and total gross income was 1.56 lac and from next year she is not expecting even 1 lac income 

and you said 44AA applies only to professionals or it also applies to business income like stock trading income?

It applies to business income also, but in your case the turnover is 61 lakhs, so maintenance of books are mandatory.