(3)For the purposes of sub-section (2) (Table: Sl. Nos. 4 and 5) the specified assessee may claim that the profits actually earned from the specified business are lower than the business profits computed under sub-section (2), if,––(a)he keeps and maintains such books of account and other documents as required under section 62; and(b)gets his accounts audited and furnish a report of such audit as required under section 63.
