Sec 44AD (6) provides that the provisions of Sec 44AD are not applicable to a person carrying on profession as referred to in sub-section (1) of section 44AA;
By implication it will mean that sec 44AD will be applicable to other professions/ vocations that are not referred to in sub-section (1) of section 44AA ?
In other words, persons engaged in any other trade or vocation or occupation (except those specified under sec 44AA(1), can choose to take benefit of sec 44AD.
Shall like to get views of learned members of the Forum.