Profession means independent exploitation of skills and knowledge, including vocation, covering law, medicine, engineering professions. Profession is defined as the exploitation of one's skills and knowledge independently, and it includes vocation. The concept focuses on independent practice and is illustrated by examples such as legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, artists and writers, indicating that occupations relying on an individual's specialized expertise are treated as professions for tax classification.