Recruitment Process Outsourcing (RPO) service fall under 44AD or 44 ADA

This discussion clarifies whether Recruitment Process Outsourcing (RPO) services fall under Section 44AD or 44ADA of the Income Tax Act. The consensus is that RPO services are generally covered under Section 44AD, which allows for a presumptive income of 8%. This is because RPO does not typically fall within the specific professional services listed under Section 44AA read with Section 44ADA.