Income tax help

Pls help me 4 this query. Ms.A is doing job on contract basis as mgt expert. her gross recept is Rs 2.17lac (net after exp Rs1.96lac), 2011-12 is her 1st year of income.TDS is deducted u/s 194J. query: 1. Is sec44AA liable to her? 2.if yes, then while preparing her return ,as she is not maintaining regular books of account,can she opt 4 p&l ac without account? i.e. not detailed p&l. pls reply me. Thanx in advance.