Sec 44 ab ...
tdeli
(Querist) 05 June 2012
This query is : Resolved
The following professions have been listed out as professions in section 44AA and notified thereunder (Notifications No. SO-17(E) dated 12.1.77 and No.SO 2675 dated 25.9.1992):
Accountancy
Architectural
Authorised Representative
Company Secretary
Engineering
Film Artists/Actors, Cameraman, Director, Singer, Story-writer,etc.
Interior Decoration
Legal
Medical
Technical Consultancy
1. Do only the above professions and not all the professions need to get their accounts audited if their incomes go above 15 Lakhs.
2.Does a TV Artist also need to get his accounts audited or will he not come under the definition of a Film actor.
ajay sethi
(Expert) 05 June 2012
you would fall under category fim artist and will have to get accounts audited if income is above 15 lakhs
C. P. CHUGH
(Expert) 09 June 2012
The Term used in section 44AA..."Film Artists/Actors..........." should not used in isolation to mean only Film Artists. It includes all artists/actors while stage actors/ films actors or tv actors/artists.
