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Discussion > Income Tax >

Professions notified under Section 44AA of Income Tax Act

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Company Secretary

[ Scorecard : 139]
Posted On 01 February 2010 at 10:45 Report Abuse

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.


Thanking you all in anticipation,


With Warm Regards,


Ratti Wahal

Contact No. 9899700350

Online classes for CA CS CMA

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Divya K S

[ Scorecard : 284]
Posted On 01 February 2010 at 11:37

Dear Ratti,

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.


[ Scorecard : 3956]
Posted On 01 February 2010 at 11:55

Dear Ratti,

Divya has rightly mentioned.

Just adding to d defination of "Film Artist"

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;

    (vii)  an editor;

   (viii)  a singer;

     (ix)  a lyricist;

      (x)  a story writer;

     (xi)  a screen-play writer;

    (xii)  a dialogue writer; and

   (xiii)  a dress designer.


[ Scorecard : 1857]
Posted On 01 February 2010 at 14:34

Agree with Divya and Mr.Amir......

vedha laxmi
Chartered Accountant

[ Scorecard : 26]
Posted On 28 July 2012 at 16:35

hi everybody

can any one help in knowing the meaning of profession of information technology for the purposes of sec 44 AA & AB


Thanks & regards


Amit Agarwal

[ Scorecard : 236]
Posted On 28 September 2012 at 07:08

Dear Experts,


I wou;d like to add one more query that: Whether SPA and Massage business is included in above notified profession?


[ Scorecard : 57]
Posted On 21 August 2013 at 17:52

what is section 44AA

what i have to select while filing income tax "Yes" or "No" option my total termover for f.y12-13 is 5.50 lacs

Akanksha Govil
Article Assistant

[ Scorecard : 21]
Posted On 02 August 2014 at 14:08

An assessee draws an income of Rs 60,000 from business of internet cafe and also renders his service as an insurance agent, from which he draws an income of Rs 70,000. Taking the cumulative earnings, is he liable to maintain books u/s 44AA or the limit wrt to the section has to seen separately for both the earnings. 

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