Maintenance of such books of accounts and other documents is compulsory under section 44AA of the Income Tax Act, 1961 when every person who is carrying on business or profession and whose income from business and profes

Maintenance of such books of accounts and other documents is compulsory under section 44AA of the Income Tax Act, 1961 when every person who is carrying on business or profession and whose income from business and profession exceeds ______ or the total sales, turnover or gross receipts exceeds ______ in any one of the three years immediately preceding the previous year.