Regarding sec 44aa

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 . 

Above  provision  is effective form  1/4/2018

please correct  above  as provision was  effective  insted  if  is 

Ealier  in F.Y 2017-18  and A.Y . 2018-19   limit was  1 lac  20 thousand profit  &  turnover  10 lacs  . in any one of the three years immediately  precedding  the previous years .