Following professions are covered u/s 44AA (1) of the Income Tax Act, 1961:-
1. Legal
2. Medical,
3. Engineering
4. Architecture
5. Accountancy
6. Technical consultancy
7. Interior decoration
8. Other notified professionals:-
a) Authorized representatives
b) Film Artists
c) Certain sports related persons
d) Company Secretaries and
e) Information technology
Notes:-
1. As per Explanation 2 of the sub clause (vii) of Section 9 : “Fees for technical services” means any consideration (including any lump sum consideration) for the rendering of any Managerial, Technical or Consultancy services (including the provision of services for technical or other personnel) but does not include consideration of any construction, assembly, mining or like project undertaken by the recipient or consideration which will be income of the recipient chargeable under the head Salaries.