section 44AA1

Section 44aa of income tax act: Maintenance of accounts by certain persons carrying on profession or Business

44aa(1) Every person carrying on the Legal, Medical, Engineering, Accountancy or Interior Decoration or any other profession as notified by CENTRAL BOARD OF DIRECT TAXES (CBDT) are required to maintain such books of accounts & other documents as may enable the Assessing Officer to compute Assessee’s total income in accordance with provisions of this act.

Refer:: section-44aa

list-of-professions-covered-us-44aa-of-income-tax-act