Transport Business

Can opt for Sec. 44AE.. of IT act.

1. For any person who is engaged in the transport business, there is an option available to show profit under presumptive taxation u/s 44AE. 
2. According to sec 44AE, a person who is engaged in the transport business and having not more than 10 goods carriage at any point of time during the previous year. 
3. You have an option to either use presumptive taxation u/s 44AE (without maintaining BOA) or show profit under the normal provision by maintaining books of accounts.
4. You can maintain books of accounts and still decide to show profit under u/s 44AE. Sec 44AE is an option available to the assessee. 
Please correct me if the above interpretation has an alternative view.