Provisions u/s.44AD vs u/s.44AA - certain doubt.

LAKSHMI KANTH (TAX CONSULTANT) (449 Points)

12 August 2020  
Sir. my client is trader and his turnover is below 2 cr. and all the transactions are digital. So I would like to go by presemptive taxation with 6% profit u/s. 44 AD. But, due to various reasons, i would like to go by normal provisions ie u/s.44AA, I am maintaining books of accounts, hence can I proceed or do i have to get books of accounts audited? kindly clarify.