CBDT Defines Tax Professions: "Authorised Representative" and "Film Artist" Under Section 44AA of Income-tax Act, 1961.
The Central Board of Direct Taxes, under the authority of section 44AA of the Income-tax Act, 1961, issued a notification on January 12, 1977, identifying the professions of "authorised representative" and "film artist" for specific tax purposes. An "authorised representative" is defined as someone who represents another person for a fee before a tribunal or authority, excluding employees, legal professionals, or accountants. A "film artist" includes individuals professionally involved in film production, such as actors, directors, cameramen, music directors, art directors, editors, singers, lyricists, writers, and dress designers.
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