Nature of business

Other professional services

No it'll not come under professional services rather it'll be treated as business

Business

Income will be taxable under PGBP.

There is no business type activity (sale purchase). So it's providing services.

And services are also inhouse and customers avail it considering it as training and fitness centre providing such services by experts in this field.

And hence it's correct to classify it as other professional services.

The Fitness training CENTRE income is PGPB as Business...