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    <description>Taxpayer advising on master plans receives retainership fees, is not an advocate, considers his vocation outside the professions listed under Section 44AA(1), states his professional receipts fall below the threshold in Section 44AA(2) and his gross professional income is under the cited limit, and therefore presumes he need not maintain books and is not covered by Sections 44AD or 44ADA, seeking confirmation.</description>
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