Dear Sir/ Madam,
I have a query with respect to section 44ADA. My client is a music teacher who works on a contract basis with a school. He also gives independent tutions in music. Request you to kindly let me know whether this service falls under the ambit of Professional income and his income is liable for taxation under section 44 ADA @ 50% of the gross receipts. The company currently deducts TDS under 194J @ 10%.
My query 1 is whether he is a professional ? as from section 44 AA of the Income tax act its not clear if a music teacher is a professional.
(As per rule 6F, every person carrying on – o Legal o Medical o Engineering o Architectural o Accountancy o Technical consultancy o Interior decoration o Authorised representative o Film artist)
CAclubindia
