List of specified professional services U/s. (44ADA)

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Section 44ADA applies to specified professionals such as legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, film artists, authorized representatives, Company Secretaries, and Information Technology professionals as notified by CBDT. These professions can opt for presumptive taxation under the Income Tax Act.

T.N.Reddy

T.N.Reddy (Querist)
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05 September 2025 Sir, kindly help me out the above subject services as on today as is notified by the board in the official gazette

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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05 September 2025 Legal
Medical
Engineering
Architecture
Accountancy
Technical consultancy
Interior decoration
Movie industry professionals like producers, directors, actors, editors, music directors and others
Authorized representatives (excludes employees and accountants)
Any other profession notified by the Central Board of Direct Taxation (CBDC)

Central Board of Direct Taxes (CBDT) has notified a few additional professions beyond those originally listed in Section 44AA(1) that are eligible for Section 44ADA. The most notable are:

Company Secretaries

Profession of Information Technology (as per CBDT Notification No. S.O. 385(E), dated 04.05.2001)

These two have been specifically notified by the CBDT as "specified professions" and can therefore opt for the presumptive taxation scheme under Section 44ADA.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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20 September 2025 Good Luck..

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