sectoin44AA

Yes, if the limits specified under the section are crossed.

Dear Sir,

please correct me if information is incorrect.

If any Commission income received such person is not eligible for presumptive taxation system under 44AA.

commission agent is required to maintained Books of Accounts.

Check the difference between sec. 44AD & sec. 44AA.

Commission income is not assessible u/s. 44AD, but books of accounts are required only if the conditions as per sec. 44AA, are applicable

So check when the books of accounts are mandatory as per sec. 44AA.