Professions notified under Section 44AA of Income Tax Act

Dear Nilesh,

Is there any clarification ?

No clarification issued by ITD.

But the wording of the section itself state as... " Notwithstanding anything contained in sections 28 to 43C, in the case of an assessee, being a resident in India, who is engaged in a profession referred to in sub-section (1) of section 44AA and whose total gross receipts do not exceed fifty lakh rupees in a previous year..."

Thanks...

Is a gold appraiser a notified professional? He gets payments for the services from bank's customers directly. Please do reply