Ratti Wahal
Company Secretary in whole time practise
[ Scorecard : 117]
Posted On 01 February 2010 at 10:45
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Dear All,
Greetings of the day!!
At the outset, I would like to say 'All the best' to all my dear friends whose result is going to come today.
Further, can anybody help me by providing a list of professions being notified by the Central Board of Direct Taxes for the purpose of Section 44AA of the Income Tax Act, 1961.
Looking forward for your positive and quick response.
For the purpose of Sec 44AA of Income Tax Act, 1961, legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, or any other notified profession (i.e., authorised representative, film artist, company secretary and information technology) are specified professions.
Authorised representative means a person who represents any other person, on payment of any fee or remuneration, before any Tribunal or authority constituted or appointed by or under any law for the time being in force, but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the profession of accountancy.
film artist” means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as—
(i)an actor
(ii)a cameraman;
(iii)a director, including an assistant director;
(iv)a music director, including an assistant music director;
(v)an art director, including an assistant art director;
(vi)a dance director, including an assistant dance director;