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Originally posted by : kavitha |
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i think the applicable sec is 194 J ( As you are providing professional services).. |
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Yes now here are my doubts. Am I under profesisonal services? I could not find translation in any of the below definitions and explanations.
Meanings of the word ‘Professional Services’ and ‘Fees for Technical Services’
As per explanation appended to this Section the meaning of the word `Professional Services, Fees for Technical Services and Royalty’ has been defined as under:
Professional Services’ means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of Section 44AA or of this section.
Other Professions notified by the Board under section 44AA(1)
Other professions notified by the Board u/s 44AA(1) are :
(1) The profession of authorised representative
“authorised representative” means a person who represents any other person,on payment of any fee or remuneration, before any Tribunal or authority constituted or appointed by or under any law for the time being in force, but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the professional accountancy.
[Notification No. SO 18E dated 12.1.1977]
(2) The profession of film artist
“film artist” means any person engaged in his professional capacity in the production of a cinematograph film, whether produced by him or by any other person, as –,
(i) an actor;
(ii) a cameraman;
(iii) a director, including an assistant director;
(iv) a music director, including an assistant music director;
(v) an art director, including an assistant art director;
(vi) a dance director, including an assistant dance director;
(vii) an editor;
(viii) a singer;
(ix) a lyricist;
(x) a story writer;
(xi) a screen-play writer;
(xii) a dialogue writer; and
(xiii) a dress designer.
[Notification No. SO 18E dated 12.1.1977]
(3)The profession of company secretary
‘company secretary’ means a person who is a member of the Institute of Company Secretaries of India in practice with in in practice with in the meaning of sub-section (2) of section 2 of the Company Secretaries Act, 1980.
[Notification No. SO 2675 dated 25.9.1992]
(4) The profession of information technology
[Notification No. SO 385 E dated 4.5.2001]
CBDT vide Notification No. 890(E) dated 26.9.2000 [F. No. 142/49/2000-TPL] has treated the following services as information technology enabled products or services for the purposes of sections 10A(b)(i)(2), 10B(b)(i)(2), 80HHE(b):
(a) Back office Operations
(b) Call Centres
(c) Content Development or Animation
(d) Data Processing
(e) Engineering & Design
(f) Geographic Information System Services
(g) Human Resources Services (o) Site Services
(h) Insurance Claim Processing
(i) Legal Databases
(j) Medical Transcripttion
(k) Payroll
(l) Remote Maintenance
(m) Revenue Accounting
(n) Support Centres Web
(5) The profession of Sports.
Sports Persons,
Umpires and Referees,
Coaches and Trainers,
Team Physicians and Physiotherapists,
Event Managers,
Commentators,
Anchors and
Sports Columnists.
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