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Regarding 44aa

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One of my client Turnover is 3.5 lakh and net income is 2.3 lakh should he maintain books of account U/s 44AA ?
Replies (4)
if assessee is individual or HUF then NOT required to maintain books of account u/s 44AA

otherwise he is required to maintain boos of account
Under  section 44 AA of the Income tax act 2017  your  profit is more  than 2.5 lacs or turnover exceeds  25 lacs  you have to maintain books of accounts . 
No need to maintain books of accounts in your case
Thank you all


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