i come to know that sec 44AD is not applicable for Profession of information technology because Information Technology Profession is cover unser sec 44AA. but i need to know that SEO service and WEB DESIGNING services are included in Information Technology. as per sec 44AA. (1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified51 by the Board in the Official Gazette shall keep and maintain such books of account and other documents as may enable the [Assessing] Officer to compute his total income in accordance with the provisions of this Act.
in this 44AA it is clear written that some profession are notified by board and information Technology is one of them.
so would you pleas define whether SEO Service and WEB Designing are included in information technology ?
21 September 2013
I believe web designing services would be covered under information technology enabled services. Hence the same shall be excluded from the scope of 44AD.
hence you won't be able to invoke 44AD in your case.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
24 September 2013
thanks for you reply sir.
now my another question is SEO service falls in which category in service Tax.