Regarding defective return

I have filed ITR of a doctor for A.Y. 17-18. His income are as follows:

1. Income from salary 786000
2. House property Interest deduction -200000
3. REMUNERATION & INTEREST FROM PARTNERSHIP FIRM( Pathology Lab) 670091
4. RECEIPTS FROM MEDICAL CONSULTANCY 1682490 (as shown in  26AS) on which i offered the income of 51% (i.e 858070) u/s 44ADA 

Now I received notice u/s 139 that I have to upload the Balance sheet & p& l as per Sec 44AA now I just want to know why should I upload it if I claim 44ADA which itself propound not to maintain books of accounts if u opt this section.

And even if I made his P & L then whether I have to include the remuneration in P & L (in gross receipts) or not????

Thanks in advance