11 September 2011
Because of Brevity of the query , i assume it has been asked from Income tax Purpose. ( If not please clear the Purpose)
As Per 44AA (1)
"Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified36 by the Board in the Official Gazette shall keep and maintain such books of account and other documents as may enable the 37[Assessing] Officer to compute his total income in accordance with the provisions of this Act."
HR Consultancy is within the ambit of Technical Consultancy and hence 44AA is applicable.
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