WITH REGARD TO AN ASSESSEE WHO IS EARNING INCOME FROM HIS DIVINE SERVICES THROUGH HIS SERVICE IN A TEMPLE AND FROM RELIGIOUS CERIMONIES PERFORMED OUTSIDE THE TEMPLE. EARNED INCOME ARE DEPOSITED WITH BANKS. WHETHER HIS INCOME CAN BE TREATED AS PROFESSIONAL INCOME U/S 44AD. KINDLY CLARIFY, IT WILL BE MOST HELPFUL
15 January 2017
To whom section 44AD is not applicable has been specified in sub section 6.Clause (i) of sub-section 6 prescribes that a person carrying on profession as referred to in sub-section (1) of Section 44AA is not allowed to show income on presumptive basis U/s 44AD. However, your case is not covered by Section 44AA(1) and as such income can be shown U/s 44AD.