Section 44ad or 44ada

Dipen (article) (447 Points)

11 March 2017  
Hi,
 
Any person who provides tax preparing services not being a professionally qualified person would be considered as professional under income tax? There is no accounting services , only preparing tax return services. Would this fall under Technical Consultancy under Section 44AA. This would decide whether Section 44AD or 44ADA is applicable to the person.
 
Regards