What is mandatory to maintain books of account in the case of taxpayers who opted for a presumptive tax scheme?

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.... satisfied: (a) Businesses eligible for presumptive tax scheme under s​ection 44AD For resident individuals or HUFs: If the income of the assessee exceeds the maximum exemption limit and he has opted for the presumptive scheme in any of the last 5 previous years but does not opt for the same in the current year. For resident partnership firm: The taxpayer has opted for the scheme in any o....