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    <title>What is mandatory to maintain books of account in the case of specified professionals?</title>
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    <description>Maintenance of books of account is required for persons engaged in specified professions regardless of gross receipts or income, except where the presumptive taxation scheme has been opted. Specified professionals listed include legal, medical, engineering, architectural, technical consultancy, interior decoration, film artists, authorized representatives, accountancy, company secretaries, and information technology practitioners.</description>
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