Annexure A – List of codes not eligible for Section 44AD
| Code | Sub Sector |
| 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 | Interior decoration |
| 16009 | Photography |
| 16013 | Business and Management consultancy activities |
| 16018 | Secretarial activities |
| 16019_1 | Medical Profession |
| 16020 | Film Artist |
| 18001 | General Hospitals |
| 18002 | Speciality and Super Speciality Hospitals |
| 18003 | Nursing Homes |
| 18004 | Diagnostic Centres |
| 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 health care services |
| 20010 | Individual artists excluding authors |
| 20011 | Literary activities |
| 20012 | Other Cultural activities |
