Sec 44AA-Compulsory Maintenance of Account Books

Hey Frendz..please help..

As per section 44AA, an assessee is required to maintain books of accounts if his gross receipts are more than Rs. 120000/- or his gross receipts or turnover from business is more than Rs. 1000000/-.

What if a person carries a business and a profession as well, his receipts from business are Rs. 800000/- and from profession its Rs. 180000/-, will he be required to maintain books for profession only or for business as well..!!!

Please clarify..