Specified profession u/s 44aa

A qualified CA can practice only if he is holding a valid COP issed by the ICAI. without COP he can't practice.  If he does then that would be violation of the CA act & penal action will be taken by the Institute.

Though for I-T purpose this would not be an issue, but considering the provison of CA act it cant be shown as a profession.

Dear Giridhar Sir

In the query, the CA is working as a "management consultant" and is not practicing. Just to work as "mangement consultant", a CoP is not required as it does not amount to "practice" right? So, in such a situation would he be required to maintain books u/s 44AA?

Thank You...