Who is eligible to take advantage of the presumptive taxation scheme of section 44ADA?

​​​​​The presumptive taxation scheme of sections 44ADA​ can be adopted by a person resident in India, carrying on specified profession whose gross receipts do not exceed fifty lakh rupees in a financial year. Following professions are specified profession:

1) Legal​

2) Medical

3) Engineering or architectural

4) Accountancy

5) Technical consultancy

6) Interior decoration

7) Any other profession as notified by CBDT