Books of Account

no need

If you file your return U/S 44AD.. Then no need... Otherwise required

Plz refer sec 44AA... If filed under presumptive income then no need... Otherwise required 

If your business is available u/s 44AD then no need "BOOKS OD ACCOUNTS". So, It's Based on Your business...

You ll give your business details......

if u r following presumptive taxation scheme then no need to prepare books of accounts

First of all, you have to check whether section 44AD of the IT Act can be used depending upon the nature of business. If no, then whether section 44ADA can be used keeping your business in mind. If any of the above two sections (including section 44AE is applicable to your case and you show income above the minimum prescribed percentage of turnover (being 6/8/50%) then no need to maintain books of accounts. Else, you have to maintain books of accounts as said in section 44AA of the Act. Hope this helps .....