Maintenance of books of accounts u/s sec.44

A proprietor having income from business or profession : General commission Agent.

His Net profit for P.Y 2013-14,2014-15 & 2015-16 has crossed Rs.120,000/- however recipts in all the 3 previous year is less than 10 lacs.

Assesee's business is not covered u/s 44AA(1) & however his net profit has crossed in any 3 P.Y. & 44AA(2) applies

What should be shown in ITR against question in ITR 4

Whether liable to maintain accounts as per section 44AA?