Section 44ad query

Sec-44AD is applicable on coaches, refrees as well as sportspersons (provided other provisons of the section are satisfied) as these are not specified professions as per section -44AA(1).

For the purpose of Sec 44AA of Income Tax Act, 1961, legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, or any other notified profession (i.e., authorised representative, film artist, company secretary and information technology) are specified professions.

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 profession of accountancy.

A 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.

Thus, the provisions of section 44AD (6), notwithstanding anything contained in the foregoing provisions, shall not apply to :-

(i) a person carrying on profession as referred to in sub-section (1) of section 44AA; or

(ii) a person earning income in the nature of commission or brokerage; or

(iii) a person carrying on any agency business.

Hope ur doubt is cleared now.