Businesses that have gross receipts worth over Rs.1.5 lakh in the last 3 years of a particular profession have to maintain financial transaction records. As per Rule 6F of IT Act, these are the professions that have to maintain the account of their transactions:LegalMedicalArchitecturalTechnical ConsultationFilm ArtistsAuthorised RepresentativesEngineeringAccountancyCompany SecretaryInterior Decoration