If a person adopts the presumptive taxation scheme of section 44AE, then is he required to maintain books of account as per section 44AA?
​Section 44AA ​of the Income-tax Act, 1961 has provisions relating to maintenance of books of account by a person engaged in business/profession. Thus, a person engaged in business/profession has to maintain books of account of his business according to the provisions of  Section 44AA.

In case of a person opting for the presumptive taxation scheme of section 44AE, the provisions of  Section 44AA relating to maintenance of books of account will not apply.

In other words, if a person adopts the provisions of section 44AE and declares his income as:
a) Rs. 7,500 per month or part of the month for each goods carriage, during which the goods vehicle is owned by the taxpayer, in the previous year. Part of the month would be considered as full month.    (not applicable from A.Y 2019-20)
b) Rs. 7,500 per month or part of the month for each goods carriage (other than heavy goods vehicle) / Rs. 1000 per ton of gross vehicle weight per month or part of the month in case of heavy goods vehicle, during which the goods vehicle is owned by the taxpayer, in the previous year or actual amount earned whichever is higher. Part of the month would be considered as full month.   (Applicable from A.Y 2019-20)

 then he is not required to maintain the books of accounts under Section 44AA in respect of business covered under the presumptive taxation scheme of section 44AE.