Itr - 4

No,

Section 44AB (Maintenance of Books of accounts) is applicable on certain assessee or

It is not mandatory to maintain books of account under section 44AB for all persons/individual

Is it mandatory for an advocate to maintain books of accounts or can he opt for presumptive taxation scheme.

No, Advocate can't opt presumptive taxation scheme for filing return

 Sorry, I have mentioned section 44AB in place of  section 44AA
correct section is 44AA for maintenance of accounts

if total receipts of advocate exceeds 150,000 in all the three year immediately preceding the previous year,

he is required to maintain book of account as prescribed in rule 6F

Ass. Year 2017-18 ,
Advocate can opt presumptive taxation scheme for filing return for Ass. Year 2017-18 and onward