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Specified Profession

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This query is : Resolved

PURUSOTTAM PANDA (Querist)
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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?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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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.

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