List of codes not eligible for section 44AD

• 9005 - General commission Agent 

• 14001 - Software development

• 14002 - Other software consultancy

• 14003 - Data processing

• 14004 - Database activities and distribution of electronic content

• 14005 - Other IT enabled services

• 14006 - BPO services

• 14008 - Maintenance and repair of office, accounting, and computing machinery

• 16001 - Legal profession

• 16002 - Accounting, book-keeping, and auditing profession

• 16003 - Tax consultancy

• 16004 - Architectural profession

• 16005 - Engineering and technical consultancy

• 16007 - Fashion designing

• 16008 - Interior decoration

• 16009 - Photography

• 16013 - Business and management consultancy activities

• 16018 - Secretarial activities

• 16019 -  Medical Profession

• 16020 - Film Artist

• 18001 - General hospitals

• 18002 - Specialty and super specialty hospitals

• 18003 - Nursing homes

• 18004 - Diagnostic centers

• 18005 - Pathological laboratories

• 18010 - Medical clinics

• 18011 - Dental practice

• 18012 - Ayurveda practice

• 18013 - Unani practice

• 18014 - Homeopathy practice

• 18015 - Nurses, physiotherapists, or other para-medical practitioners

• 18016 - Veterinary hospitals and practice

• 18017 - Medical education

• 18018 - Medical research

• 18019 - Practice of other alternative medicine

• 18020 - Other healthcare services

• 20010 - Individual artists excluding authors

• 20011 - Literary activities

• 20012 - Other cultural activities N.E.C.