No account case for ITR 3

Read section 44aa

If the sale/turnover/gross receipts from the business or profession is more than Rs. 25,00,000 or the income from business or profession is more than Rs. 2,50,000 in any of the 3 preceding years, then books of accounts will be compulsorily maintained.

Following professions are covered under this provision:

Legal

Medical

Engineering

Architectural

Accountancy

Technical consultancy

Interior decoration

Authorised Representative (one who charges fees for representing someone before the tribunal or any authority)

Film artist (producer, editor, actor, director, music director, art director, dance director, cameraman, singer, lyricist, story writer, screenplay or dialogue writer and costume designers.

Company secretary

Thus, if the above-mentioned professions have an income of more than Rs. 2,50,000 in any of the 3 preceding years, they need to maintain books of accounts. In case of a new profession also, if the income is expected to be more than Rs. 2,50,000, the professionals should maintain books. 

Read 44AA

Ramaraju has given an extensive explanation. i think your query is solved now

Agree with ramaraju ji