| Question And Answer | |
|---|---|
| Subject: | Coverage of para legal services under Section 44ADA of IT Act |
| Category: | Income-Tax |
| Querist: | Neeraj |
| Answered by: | Law Intern |
| Tags: | legal profession, Section 44AA(1), Section 44ADA |
| Date: | June 20, 2026 |
If a law student of Semester V renders para legal services such as legal drafting and research etc. as a freelancer to a lawyer, whether such student is eligible for benefit under Section 44ADA. The lawyer makes online payments to him with 10% TDS.
Section 44ADA applies to persons engaged in specified professions listed under Section 44AA(1). The specified professions u/s 44AA(1) include legal, medical etc.
The “legal” profession refers to the practice of law by qualified advocates/lawyers (enrolled with a Bar Council). Para-legal services by a student does not constitute carrying on the “legal profession”.
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