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<h1>Professionals Must Maintain Specific Documents Under Rule 6F; Exceptions for Low Receipts; Medical Records Required for Six Years</h1> Under Rule 6F of the Income Tax Rules, 1962, individuals in professions such as legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, authorized representation, or film artistry must maintain specific books of account and documents. These include a cash book, journal, ledger, and copies of bills and receipts. Exceptions apply for those with gross receipts below INR 150,000 in the preceding three years. Medical professionals must also keep a daily case register and inventory of medical supplies. Records must be kept for six years, with provisions for reopened assessments. The rule is not applicable for years before March 1, 1983.