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of <h1>Information Technology Recognized as a Profession Under Section 44AA of the Income-tax Act, 1961</h1> The Central Board of Direct Taxes, exercising its authority under sub-section (1) of section 44AA of the Income-tax Act, 1961, has officially recognized the profession of information technology for the purposes outlined in this section. This notification, identified as No. 385(E) and dated May 4, 2001, is intended to provide clarity and guidance regarding the application of section 44AA to professionals engaged in the field of information technology.
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