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44AA

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(Querist)
10 February 2020 AN ASSESSEE WHO IS ENGAGED IN CIRCUIT BOARD DESIGNING WORK. He is a not a engineering graduate. Whether he is covered under section 44AA of income tax act. Whether his income eligible to offer under section 44ADA of income tax act.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 February 2020 He is not a professional under section 44AA hence he can't opt for 44ADA.
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