1. Specified Profession under Income Tax Act

As per Section 44AA(1):

“Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette…”

These are known as “Specified Professions”.

✅ List of Specified Professions (under Section 44AA read with Rule 6F):

📜 CBDT Notification expands the list under powers given in Section 44AA(1).

📦 2. Non-Specified Professions (General Business & Other Services)

Any profession or service which is not listed above is treated as a Non-Specified Profession under the Act.

🔹 Examples include:

• Tuition classes

• Freelance writing

• Consultancy not covered under technical domain

• Marketing agents

• Online content creators

• Yoga instructors (unless notified)

• Any unlisted profession/service activity

These are not covered under Rule 6F, but may still be required to maintain books under Section 44AA(2) if income or turnover thresholds are breached.