<s>[INST] What is mandatory to maintain books of account in the case of specified professionals? [/INST] Specified professionals are required to maintain their books of accounts irrespective of their gross receipts and income except in case a presumptive taxation scheme under Section 44ADA​ has opted.

 Specified professionals include any person engaged in Legal, Medical, Engineering, Architectural, Technical Consultancy, Interior decoration, Film artist, Authorized Representative, Accountancy Profession, Company secretary, or Information Technology.​ </s>