sec.44AA

Dear Sir,

Books will be requied u/s 44AA.

Since Sec 44AA says Books will be required if

(i)  if his income from business or profession exceeds[one lakh twenty] thousand rupees or

his total sales, turnover or gross receipts, as the case may be, in business or profession exceed or exceeds ³⁹[ten lakh] rupees in any one of the three years immediately preceding the previous year; or

So ur case gets covered under the first condition itself..i:e Income exceeding 1,20,000

thnks sir.....absolutely right..

Agree with Amir