Applicability of 44aa

Dear Freinds,

I have a question on the applicability of Section 44AA.

If an assessee chooses to get taxed on presumptive basis under section 44ADA, should he still maintain books required under section 44AA?

In section 44ADA there is a clause that says, if the assessee claims that his income is below the 50% threshold he has to maintian books specified u/s 44AA and get them audited.

Does this mean that if an assess chooses to be taxed under presumptive basis he need not maintain the books specified u/s 44AA?

Thanks

Sandeep