Architects package service

Architects provide services in following 3 categories. Experts detailed views are invited on broad head applicability
1. Pure service i.e. designing, approving designs, certification etc. - 44ADA will be applicable.
2. Pure work contract excluding 1 above such as taking small construction/renovation contracts, interior designing contract etc. - whether business or profession?
3. Giving both services 1 & 2 - whether business or profession?

Audit applicability will also depend upon above.

Thanks in advance.
Replies (3)
Quick Summary
This discussion explores the tax implications for architects offering different service packages. It delves into whether pure design services, pure work contracts (like renovations), or a combination of both fall under specific tax sections like 44ADA. Experts are invited to clarify the distinction between 'business' and 'profession' for these activities and discuss the resulting audit applicability.

  1. Profession.
  2.  Business
  3. Depends upon nature of contract, whether combined or separate.
Does 44ADA (or any section) prohibits an architect from taking a work contract in the capacity of an architect? Isn't an architect permitted to do civil work in the capacity of an architect?
  1. No restriction
  2. Yes, eligible; but as per rule, cannot opt for sec. 44AD IT act.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details