Profession of authorised representative and film artist classification under tax law notified, defining scope and exclusions. The Central Board of Direct Taxes notifies the professions of authorised representative and film artist for the purposes of section 44AA, defining 'authorised representative' as a person who represents another for fee or remuneration before any tribunal or authority, excluding employees, legal practitioners, and accountants, and defining 'film artist' by an enumerated list of cinematic roles such as actor, cameraman, director (and assistant), music director (and assistant), art director (and assistant), dance director (and assistant), editor, singer, lyricist, story writer, screenplay writer, dialogue writer, and dress designer.
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Profession of authorised representative and film artist classification under tax law notified, defining scope and exclusions.
The Central Board of Direct Taxes notifies the professions of authorised representative and film artist for the purposes of section 44AA, defining "authorised representative" as a person who represents another for fee or remuneration before any tribunal or authority, excluding employees, legal practitioners, and accountants, and defining "film artist" by an enumerated list of cinematic roles such as actor, cameraman, director (and assistant), music director (and assistant), art director (and assistant), dance director (and assistant), editor, singer, lyricist, story writer, screenplay writer, dialogue writer, and dress designer.
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