Following professions are referred u/s 44AA(1) > Legal or > Medical or > Engineering or > Architectural or > Accountancy or > Technical Consultancy or > Interior Decoration or > Any other profession as is notified by the Board in the Official Gazette (Note: As per section 44AA(1) it is mandatory for the above professionals to maintain books of account & other documents which may enable the computation of taxable income possible for the Assessing Officer).