{"id":61005,"date":"2026-06-20T09:12:28","date_gmt":"2026-06-20T03:42:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=61005"},"modified":"2026-06-20T09:12:28","modified_gmt":"2026-06-20T03:42:28","slug":"coverage-of-para-legal-services-under-section-44ada-of-it-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/coverage-of-para-legal-services-under-section-44ada-of-it-act\/","title":{"rendered":"Coverage of para legal services under Section 44ADA of IT Act"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1404,1403,1288],"class_list":["post-61005","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-legal-profession","qa_tag-section-44aa1","qa_tag-section-44ada"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/61005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61005"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61005"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=61005"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=61005"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=61005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}