29 February 2008
FOR PUROSE OF SECTION 44AA AND RULE 6F (MAINTAINING BOOKS OF ACCOUNTS),MEDICAL,LEGAL,ENGG,ARCHITECTURAL,ACCOUNTANCY,,TECH. CONSULTANCY,INTERIOR DECORATION AND OTHER NOTIFIED PROFESSIONS ARE SPECIFIED PROFESSIONS . OTHERS ARE NON SPECIFIED PROFESSIONS. PATHOLOGY IS A BRANCH OF MEDICINE .A PATHOLOGIST WHO IS PRACTICING IN A PARTICULAR BRANCH OF MEDICINE CAN BE TERMED AS SPECIFIED PROFESSIONAL. WHERE SERVICE IS MOTIVE RATHER THAN A COMMERCIAL OR BUSINESS MOTIVE, IT IS A PROFESSION.
SEC 2(13 ) OF IT ACT DEFINES BUSINESS AS A TRADE,COMMERCE,MANUFACTURE OR ADVENTURE. SEC 2(36)DEFINES PROFESSION TO INCLUDE VOCATION. R.V.RAO
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