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Who qualifies under Section 62(4)? The list, decoded
One short sub-section decides who gets the 50% presumptive scheme. Here is exactly who is on the list, who rides in through a 1977 notification — and which famous freelance jobs are not there at all.
The statutory list — nine entries, closed
Section 62(4)(a) of the Income-tax Act, 2025 names the "specified professions":
| Profession | Typical people |
|---|---|
| Legal | Advocates, lawyers in independent practice |
| Medical | Doctors, surgeons, dentists in practice |
| Engineering | Practising engineers offering professional services |
| Architectural | Architects |
| Accountancy | Chartered Accountants, accountants in practice |
| Technical consultancy | Independent technical consultants |
| Interior decoration | Interior decorators/designers |
| Information technology | Software developers, IT professionals |
| Company secretary | CS professionals in practice |
Sub-clause (b) adds: "any other profession, as may be notified by the Board" — the CBDT's door for extending the list. As of September 2026, no fresh notification has been issued under the 2025 Act.
The 1977 back door: film artists and authorised representatives
Under the old Act, CBDT Notification S.O. 17(E) of 12 January 1977 notified two more professions: authorised representative (someone who represents others before tribunals/authorities for a fee) and film artist — defined broadly to cover people professionally engaged in film production as actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay or dialogue writer and dress designer (including their assistants, where the notification says so).
The 2025 Act's savings clause (s.536) keeps old notifications alive, so the prevailing professional view is that these two professions remain "specified" via s.62(4)(b). It is a savings-clause reading, not printed text — our tools mark it "via CBDT notification", and our reviewing CA has confirmed the outcome: both professions qualify for the Section 58 presumptive benefits (September 2026).
Famous jobs that are NOT on the list
| Job | Where it actually falls |
|---|---|
| Writer / blogger / content creator | Business under s.58(2) Sl.1 — 6%/8% presumed profit, ₹2 crore limit. Usually the better deal. |
| Graphic / UI-UX designer | |
| Video editor (non-film), YouTuber, influencer | |
| Digital marketer, social media manager | |
| Translator, transcriber, virtual assistant | |
| Coach, trainer, online tutor | |
| Management consultant | Not in the list — generally business; grey-zone arguments exist for "technical consultancy", so take CA advice. |
| Commission agent / broker | Excluded from business presumptive entirely — regular books of account. |
The grey zones, honestly
- "Technical consultancy" vs business: a consultant applying engineering or scientific expertise fits; a strategy/marketing consultant probably doesn't. The label on your invoice matters less than what you actually do.
- "Information technology": writing software clearly fits. Selling IT hardware, or doing data entry, is business. UI design sits closer to design than IT — most practitioners treat it as business.
- Doing both: a doctor who also runs a pharmacy has a profession and a separate business — each tested on its own limits and rates.
- Why being "just a business" is fine: 6% presumed profit instead of 50% means declaring a fraction of the income for tax, with a limit four times higher. The list isn't a status symbol — it's a rate card.
Check your own case
- Presumptive eligibility checker — pick your work, get your track.
- Presumptive tax calculator — then compute the tax.
- Section 58, completely explained.
Last verified: 2 September 2026 — tax Act 2025 (statutory text); CBDT Notification S.O. 17(E) dated 12.01.1977 (official PDF on incometaxindia.gov.in); outcome confirmed by a practising CA (2 September 2026) · Not tax advice.