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What constitutes Books of Accounts?

For Specified Professionals: 
As per Rule 6F (2) of the Income Tax Rules, the following books of accounts and documents are required to be maintained:

1) cash book,

2) Journal, if the accounts are maintained as per mercantile system of accounting,

3) ledger

4) carbon copies of bills, serially numbered and carbon copies or counterfoils of receipts

5) original bills for expenses exceeding Rs. 50 and payment vouchers for petty expenses

Books or books of accounts can be maintained both manually as well as in electronic form also in accounting software’s. (Print out is not compulsory)
Persons engaged in medical profession are, in addition, required to maintain daily case register in the prescribed Performa (Form No. 3C) and inventory, as at the beginning and end of the year, of stock of drugs, medicines and other consumables accessories used for the purpose of profession.
For Non Specified Professionals:
No List is provided by the Govt department which means you are required to maintain every possible document in relation to business.

1) Cash book/ Ledger/ Journal

2) Inventory Records

3) Bank statements

4) Original Bills

5) Receipts/Counterfoils of sales

6) Vouchers for payments