Boutique Income under Profession

This discussion clarifies whether income from a boutique is taxable under Section 44ADA (presumptive taxation for professions) or Section 44AD (presumptive taxation for businesses). It is concluded that a boutique, primarily involved in selling garments, is considered a business rather than a profession. Therefore, Section 44AD is likely applicable, not Section 44ADA, as the services offered by a boutique are not typically listed under the specified professional services in Section 44AA of the Income Tax Act.