I moved from being employed to self-employed last year. Basically I am a freelancer/software-consultant. Last year - FY 2014-15: Sales/ Gross receipts of business (services) is approximately 11.5 lacs This year - FY 2015-16: Gross receipts is approximately 20 lacs. Questions: Do I need to maintain books of accounts for this year (FY 2015-16) as per Rule 6F? Do I need to maintain last year's (FY2014-15) books as per rule 6F? Additionally, in the last year's ITR4 (FY2014-15) - The audit question was filled like this: >>> Whether liable to maintain accounts as per section 44AA? No Thanks!