The word profession is defined under section 44AA of the Income Tax Act to mean certain types of professions . The definition u/s 44AA also contains that CBDT may notify any other profession for the purpose of section 44AA. The purpose of section 44AA is to prescribe who should maintain books of accounts. So, let us first see what section 44AA says
44AA. (1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notifiedby the Board in the Official Gazette shall keep and maintain such books of account and other documents as may enable the Assessing] Officer to compute his total income in accordance with the provisions of this Act.