Which professions are 'specified professions' under section 62 of the Income-tax Act, 2025?

"Specified profession" is a short phrase that decides a lot for an Indian freelancer. It controls whether you can pay tax on 50% of your receipts under the presumptive scheme, and whether you must keep a prescribed set of books even when your income is small. From tax year 2026-27 (income earned from 1 April 2026), the definition sits in section 62(4) of the Income-tax Act, 2025.¹

The worked tax examples and limits for the scheme itself are in the section 44ADA guide. Facts are as of October 2026, from the Act as amended by the Finance Act, 2026.²

What is a specified profession under section 62(4)?

A specified profession under section 62(4) of the Income-tax Act, 2025 is one of nine named professions, or any other profession that CBDT notifies.¹

• Clause (a): legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, information technology or company secretary.¹
• Clause (b): any other profession notified by the Central Board of Direct Taxes (CBDT).¹
• History: the 1961 Act had a similar list in section 44AA(1), but it named fewer professions in the section itself and relied on notifications for others.⁵

The 2025 Act writes information technology and company secretary into the Act directly.¹

Who counts as a specified professional among Indian exporters?

Indian exporters count as specified professionals when their service maps to a profession named in section 62(4), and the fit is clear for IT, engineering, architecture and accountancy but unclear for design, writing, marketing and tutoring.¹³

Rule 46(5)(c) defines a film artist as a person engaged in a professional capacity in the production of a cinematograph film, including an actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer and dress designer.³ A video editor cutting YouTube videos or advertisements is in a less certain position than one editing a feature film.

How does being a specified profession change your tax position?

Being a specified profession changes your tax position through three provisions that refer back to section 62(4).¹⁴

For a presumptive professional, section 58(3) is the provision that expressly requires books under section 62 and an audit under section 63 when you declare profit below 50% and your total income exceeds the basic exemption limit.⁴ How the general rule in section 62(1)(a) applies to someone who declares 50% or more is a point to confirm with your CA; the main section 44ADA guide covers the usual position.

How do you check whether your work is a specified profession?

You check whether your work is a specified profession by comparing it with section 62(4), mapping it to the closest listed profession, and confirming unclear cases with a chartered accountant (CA).¹

1. Read the list: compare your work with section 62(4)(a) and any CBDT notification under section 62(4)(b).¹
2. Map your service: use the table above.
3. Check the books duty: keep the rule 46 books unless the ₹1,50,000 relaxation applies.³
4. Choose the scheme: row 3 if eligible, actual profit with books, or row 1 if your work is a business.¹⁴
5. Settle it with a CA: use your contracts, invoices and the nature of the deliverable.

Which books and deadlines apply to a specified professional?

A specified professional keeps the books listed in rule 46 of the Income-tax Rules, 2026, for seven tax years from the end of the relevant tax year (rule 46(9)).³ Rule 46 sets out the books for a person carrying on legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, authorised representative or film artist work.³ The documents listed in rule 46(4) are:³

1. Cash book: a cash book.³
2. Journal: a journal, if accounts are kept on the mercantile system.³
3. Ledger: a ledger.³
4. Bills issued: copies of bills or receipts issued for sums of ₹250 or more.³
5. Bills received: original bills and receipts for expenditure of ₹250 or more.³
6. Vouchers: payment vouchers you prepare and sign for expenditure under ₹250, where the cash book lacks details.³

Rule 46(3) switches this off where total gross receipts from the profession did not exceed ₹1,50,000 in any one of the three preceding years, or are not likely to in a newly started profession.³ Medical professionals keep extra records.³ Rule 46(2) names a slightly different set of professions from section 62(4): it adds authorised representatives and film artists, and does not name information technology or company secretary.¹³ An IT freelancer is still covered by the books duty in section 62(1)(a) of the Act itself.¹ For the practical side with foreign clients, see bookkeeping for foreign income.

How is the books threshold calculated if your work is not a specified profession?

If your work is not a specified profession, the books threshold in section 62(2) is calculated on the three preceding years: books are required once income from business or profession exceeds ₹2,50,000, or receipts exceed ₹25 lakh, in any of those years (for an individual or Hindu undivided family).¹

For example, say a copywriter's receipts were ₹12 lakh, ₹18 lakh and ₹22 lakh over the three preceding years, with income of ₹3 lakh in the latest year: income exceeded ₹2,50,000 in one year, so section 62(2) requires books.¹

What happens if your work is not a specified profession?

If your work is not a specified profession, row 3 of section 58(2) does not apply, and you are taxed on actual profit unless another scheme fits.⁴ Two routes are commonly discussed.

• Actual profit with books: you keep books once you cross the section 62(2) thresholds and claim real expenses.¹ This can suit a design studio or marketing agency with large subcontractor costs.
• Section 58(2), Table row 1 (old 44AD): this covers "any business" for an eligible resident individual, Hindu undivided family or non-LLP firm that does not carry on a specified profession, earn commission or run an agency business.⁴ Whether a creative or teaching service is a "business" for this purpose is a judgement call. The comparison is on 44AD vs 44ADA.

What are the common mistakes with specified professions under section 62?

The common mistakes with specified professions under section 62 are assuming every freelance service is listed, assuming rule 46 and section 62(4) name the same professions, and picking a scheme by rate alone.¹³

• Assuming every service is listed: design, writing, marketing and tutoring are not named in section 62(4).¹
• Mixing up the two lists: rule 46(2) omits information technology and company secretary, while section 62(4) names them.¹³
• Treating all video work as film work: the film artist definition covers work on a cinematograph film.³
• Picking a scheme by rate: if the department later treats your work differently, the computation changes.

Settle the classification with a chartered accountant using your contracts, invoices and the nature of the deliverable.