Can Insurance Agent or Chartered Accountant take benefit of Section 44AD?

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Can Insurance Agent or Chartered Accountant take benefit of Section 44AD? The title of this blog post could easily be “How to differentiate between business and profession?”. However, a different title is applied  to suit Mr Anoop Bhatia , a reader of this blog who asks  “Sec 44AD has been substituted w.e.f A.Y. 2011-12 to…