|
Professions covered under Section 44AA(1) of Income Tax Act, 1961
[ Specified Professions ]
|
Sr No |
Every Person carrying on |
Notification No. |
| 1 |
Legal Profession; |
|
| 2 |
Medical Profession; |
|
| 3 |
Engineering Profession; |
|
| 4 |
Architectural Profession; |
|
| 5 |
Profession of Accountancy; |
|
| 6 |
Profession of Technical Consultancy; |
|
| 7 |
Profession of Interior Decoration; |
|
| 8 |
Profession of Information Technology; |
Notification No. 385(E) dated 04-05-2001 |
| 9 |
Profession of Company Secretary; |
No. S.O.2675 dated 25-09-1992 |
| |
"company secretary" means a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub-section (2) of section 2 of the Company Secretaries Act, 1980 (56 of 1980). |
| 10 |
Profession of Authorised Representative; |
Notification No. 17(E) dated 12-01-1977 |
| |
"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. |
| 11 |
Profession of Film Artist; |
Notification No. 17(E) dated 12-01-1977 |
| |
"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. |