Specified Profession
This query is : Resolved
24 June 2026
1. Are Tax Return Preparer, GST Practitioner and Non-CA Accounting Service Provider specified professionals u/s 44AA(1)?
2. Aren't they falling under "Technical Consultancy" of 44AA(1)?
3. Are they eligible to opt for 44ADA?
4. Is maintenance books of accounts compulsory for specified professionals irrespective of turnover or income?
2. Aren't they falling under "Technical Consultancy" of 44AA(1)?
3. Are they eligible to opt for 44ADA?
4. Is maintenance books of accounts compulsory for specified professionals irrespective of turnover or income?
25 June 2026
TRPs & GST Practitioners are specified professionals under the "Authorized Representative" notification; pure non-CA data entry providers are usually treated as businesses.
They do not fall under "Technical Consultancy" (which is reserved for engineering/tech).
True specified professionals can opt for Section 44ADA; others must use Section 44AD.
Maintaining books of accounts is not compulsory for everyone; it is only mandatory if professional gross receipts exceed ₹1,50,000 in all three preceding years.
They do not fall under "Technical Consultancy" (which is reserved for engineering/tech).
True specified professionals can opt for Section 44ADA; others must use Section 44AD.
Maintaining books of accounts is not compulsory for everyone; it is only mandatory if professional gross receipts exceed ₹1,50,000 in all three preceding years.
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