Books maintenance law 44ab

Must keep books of accounts.

under income tax act you are not required to keep books of accounts if opting for 44ad. presumptive taxation.

but as per 44aa books of accounts is to be maintained if turnover is above 10 lakhs in any of the 3 preceding years or gross income is above 1.2 lakhs.

but as per gst every registered person has to maintain books of accounts for 6 years.