Clinic or hospital income is business or profession

This query is : Resolved

CA.S.KARTHIKEYAN

CA.S.KARTHIKEYAN (Querist)
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02 May 2014 A Doctor running a hospital contains 15 Rooms for treatment of pateints and in clinic itself he does the check up for patients and his receipts is Rs.35 Lakhs ( including Lab ,X Ray ,Blood test etc.., ) , whether it will be treat as business income since he running hospitals or to be treat as professional income , if it is treat s business income gross receipts doesn't exceeds Rs 1 crore so we need not to keep tax audit report kindly give us the suggestions to treat under business or profession if profession means we need to keep audit report since receipts exceeds Rs.25 lakhs ...