What is mandatory to maintain books of account in the case of specified professionals?
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.​