ca from india in filing itr for business or profession answer is needed

1) i am online internet freelancer who does job to somepersons and provides my monthly services as well i am on indivdual basis will i come under profession or business if profession which category in profession 2) my net income is 4.4 lakhs and receipts is 5.5 lakhs do i need to prepare books of accounts as per section 44AA and in which format or there is no format for me and prepare just p& l account and balance sheet