Query regarding insurance commission

Dear Members,

Greetings of the day,

i have a query regarding Income from Insurance Commission , one of our  client receiving income as Insurance commision for which his tds has been deducted of Rs. 22485 For A.y. 2012-2013 . so i think his income tax return should be filled in ITR 4 as his income is from business and profession as well as his non taxable limits exceeds from Rs. 180000. 

but my query is that:-

Can i maintain books of account under section 44AA for this income. i know this net profits exceeds Rs. 120000 so after claiming Exp.???

Or 

simply i fill the coulmn no 51 in Return,where regular books of account are not maintained?? 

Thanks in Advance

Mansi Batra