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?