Is maintainance of books of account mandatory ?y

since income from business or profession is more than 150000 books of accounts (exceeds limit u/s 44AA) have to be maintained. However for presumptive income books need not be maintained.

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according to income tax you wont be reqd to maintain books if presumptive basis of income is adopted. but since your gross receipt is more than 1000000 then surely you would be a registered service provider and maintaining details for calculation and payment of service tax. so if you are maintaining details then you could also maintain books of accounts.