Will Architecture visualisation comes under professional tax in income tax? How much tax will be applicable

A professional having receipts less than 75 lakhs (AY 2024-25 onwards) can avail of section 44ADA of the Income-tax Act, 1961 whereby the assessee has to offer only 50 per cent of the receipts as income under the head PGBP.    

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  Applicability of 36(1)(va)

Whether remittance by employer of employees' contribution towards professional tax falls within the ambit of section 36(1)(va)?

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