Under section 44Aa

sir I am an retail and wholesale dealer of medicine that my gross turnover from the above said business come to rupees 12000000 in the AY 2021-22 . can I am liable to get maintain the account books under section 44AA and to get the audit under section 44AB.Sir I am not interested to take the presumption u/s 44AD.Sir please guide me how to file my income tax return and under which section.Thanks