(3)Any assessee mentioned in column C of the Table in sub-section (2), who claims that––(a)the profits or gains actually earned from the specified business or profession are lower than the profits or gains computed in the manner mentioned in column E of the said Table; and(b)whose total income exceeds the maximum amount which is not chargeable to tax,shall be required to––(i)keep and maintain such books of account and other documents as required under section 62; and(ii)get the accounts audited and furnish a report of such audit as required under section 63.
