10 August 2015
Sir, One of the my client earned income from Legal & Profession ( Baristor). wheather such income are disclosed under section 44AD . Please Guide me.
10 August 2015
Lawyer is specified as a PROFESSION in the Income Tax Act. Section 44AD specifically provides that the provisions of the section are NOT applicable to PROFESSIONALS. Accordingly income earned by a lawyer CANNOT be declared under Section 44AD. You will have to file ITR 4 for such income.
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