Specified Profession

Aashish Bansal (Article) (698 Points)

19 January 2019  
I have query whether web designing will be covered u/s 44AD or 44ADA? Since 44ADA covers profession specified u/s 44AA which inter alia includes technical consultancy and information technology. But my point is that whether we can refer web designing as a profession or not. The word profession is not defined under Income Tax Act but generally a person is said to be professional if he is working under a governing body that regulates that particular profession. But this is not in the case of web designing. Please help me in my query.