Defination of profession for section 44ab

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Querist : Anonymous

Querist : Anonymous (Querist)

20 December 2014 What means of professions for Tax Audit purpose.
is there any Criteria or list of professionals on which section shall be applicable.?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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20 December 2014 The following have been listed out as professions in section 44AA and notified thereunder (Notifications No. SO-17(E) dated 12.1.77 and No.SO 2675 dated 25.9.1992):
1. Accountancy
2. Architectural
3. Authorised Representative
4. Company Secretary
5. Engineering
6. Film Artists/Actors, Cameraman, Director, Singer, Story-writer,etc.
7. Interior Decoration
8. Legal
9. Medical
10. Technical Consultancy

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Rupesh Jain

Rupesh Jain (Expert)
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22 December 2014 LIST IS BELOW
1) Legal
2)Medical
3)architectural
4)engineering
5)accountancy
6)technical consultancy
7)interior decoration
8)authorized representative
9)film artist
10)any other profession as is notified by the board