44AD for Non specified professional

As a profession....... No.

Section 44AD is applicable for 'ELIGIBLE BUSINESS'

Sir, yes a professional not covered u/s 44AA(1) can very much opt 44AD. However, the income group should be selected as service sector - others. 44AD applies for profession not covered u/s 44AA (1). It is also eligible business covered as service. Provision of service is also business. Merely because it is service, it cannot be referred to as profession covered u/s 44AA (1).