Section 44ada vs 44ad

Web site designing and photography are generally not considered specified professions under Section 44AA(1), so they may not automatically fall under SEction 44ADA for presemptive taxation. 

Case Laws: Courts have held that 44 ADA applies only to specified professions listed in 44AA(1). For non-specified professions, normal business income rules apply. 

Website design and photography: 44ADA or 44AD:

• Website designing may fall under "information technology" (a specified profession, notified under 44AA(1)) if it involves IT services; many practitioners treat web development as IT, so 44ADA applies. Pure graphic design may be argued either way.

• Photography isn't a specified profession (unless film-related, notified as "film artist"), so 44AD applies.

Section 44ADA is limited to a person carrying on a profession referred to in section 44AA(1)—legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, or another profession notified by the CBDT. Website designing or photography is not expressly listed. Whether either falls within a notified profession (or, for website design, “technical consultancy”) depends on the actual services and facts; the labels alone do not decide it. If the work is not within section 44AA(1), section 44ADA should not apply, though section 44AD may be relevant if its conditions are met.

I cannot confidently identify a reported decision specifically holding that website designing or photography qualifies—or does not qualify—under section 44ADA. For the statutory limitation, rely first on the wording of sections 44ADA and 44AA(1), and check the current CBDT notification list and jurisdictional decisions before citing a case. The nature of the work, client engagements and whether the activity is artistic, technical or consultancy-based would matter.

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