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ANIMESH CHOWDHARY (Practicing CA) 24 December 2018
Sec 44ADA is applicable to specific professions which include Chartered Accountants. If a CA employee is getting Professional fees & TDS ihas been deducted u/s 194J, then yes it is applicable but if he is getting salary & TDS has been deducted u/s 192B, then the same will not be applicable.