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.

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