If a person adopts the presumptive taxation scheme of section 44AE, then is he required to maintain books of account as per section 44AA?

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..... hus, a person engaged in business/profession has to maintain books of account of his business according to the provisions of Section 44AA. In case of a person opting for the presumptive taxation scheme of section 44AE, the provisions of Section 44AA relating to maintenance of books of account will not apply. In other words, if a person adopts the provisions of section 44AE and declares his incom .....

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