Under 44ADA is for professional presumptive income.The professionals it covers are
- Legal
- Medical
- Engineering
- Architectural
- Interior decoration
- Accountancy
- Technical consultancy
- Film artists(anyone engaged as a professional in the film industry.
-
a) Authorized representatives
b) Film Artists
c) Certain sports related persons
d) Company Secretaries and
e) Information technology
The software development business is not under the list if there is technical professional then it would be under that.