books of accounts required under 44aa?? please help

1. As per sec 44ADA person who is an eligible assessee under sec 44AA will qualify for claiming presumptive taxation scheme under sec 44ADA. 
2. The overall point in formulating sec 44ADA is to lower the burden for small taxpayers in maintaining books of accounts. To add furthermore to the above point sec 44ADA(4) specifies that any person who is not showing income u/s 44ADA(1) required to maintain books of accounts and need to carry out tax audit u/s 44AB. 
3. From the above reading, we can conclude that a person who is showing profit u/s 44ADA is not required to maintain books of accounts u/s 44AA. 
4. I hear many people raise a doubt what exactly are books of accounts since sec 44ADA also requires the assessee to maintain his gross receipts or T.O. Books of accounts that are required to be maintained as per sec 44AA are specified under rule 6F of Income-tax Rules. Those books include,
Cash Book, Journal, Ledgers, Copies of bills and receipts, daily cash registers, Details of stocks, etc. 
5. So person covered u/s 44AA and not opted for sec 44ADA will require to maintain the above books. 
6. In conclusion in your case, you don't need to maintain books of accounts u/s 44AA. 
Please correct me if the above solution has an alternative view.