Definition of professional under Sec 44AA of income tax act 1961

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Is there any prescribed qualification to be called as profession under Sec 44AA of income tax act 1961?

Accordingly is semi qualified chartered accountant a professional?

and

Is a person with B.Tech as qualification is called a professional?
Replies (2)
44AD is for the maintenance of books of account and for to be called as professional or not
not satisfied

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