Maintenance of books

As per my knowledge, the salaried employees need not have to maintain the books of accounts. So from where the question of maintaing books of accounts arises in the case of salaried employees.

Dear Varun,

Sec 44AA uses the words Receipts or Income from Business or profession

Therefore the applicability of this section is limited to the person carrying on Business or Profession only and cannot be extended to an assesee having salary Income.