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44 ADA on Salary/ Pension of Eligible Professionals

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(Querist)
25 March 2023 My father is a senior citizen retired doctor. He get pension from Rajasthan Government. He also consult patients at present as a professional. Is 44 ADA also applicable on his pension income which he is getting as a govt. retired doctor ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
25 March 2023 44ADA not applicable on pension income.
It's treated as salary income
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