Section 44ad or 44ada

Hi,
 
Any person who provides tax preparing services not being a professionally qualified person would be considered as professional under income tax? There is no accounting services , only preparing tax return services. Would this fall under Technical Consultancy under Section 44AA. This would decide whether Section 44AD or 44ADA is applicable to the person.
 
Regards
Replies (1)

The section 2(36) defines word ”profession” as under :

Profession includes vocation.

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