No need to maintain books if you clamided income under 44AD there is no question of 40b in such once you declared your income under 44AD than whether you profit is more or less Income Tax doesn't care, and no deduction shall allow actual I think you are confusing b/w 44AD and 44AE, In 44AE deduction of 40(b) is allowed only.
attn: mr. Yash... if you declare your total income under section 44AD, then you can't claim 40(b). but if you declare your total income as per the books, p&l accounts, then you can claim 40(b) for firms
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