Doctor Income Declare u/s 44ADA and 44AD


This query is : Resolved 

Quick Summary
This discussion clarifies how doctors can declare their income. Generally, a doctor's consulting fees fall under Section 44ADA of the Income Tax Act. If a doctor also sells medicine, this income cannot be declared under Section 44AD if they are considered a professional under Section 44AA. Instead, medicine sales would typically require a normal assessment, while professional services can still be declared under 44ADA.

(Querist)
24 July 2023 Respected Sir,
if a Practicing doctor Charge his Consulting fees and Medicine in single bill ( No Medical in clinic ), Simply diagnosis patient and give Medicne out of his Bag and Charge his Consulting fees and Medicine.
then Can a doctor Declare his Consulting Fees income u/s 44ADA and Medicine Income U/S 44AD ??

24 July 2023 No. He can only declare his income under sec. 44ADA IT act or under normal assessment.

Javed Memon (Querist)
25 July 2023 Sir, If he has Seprate Medical Store in Clinic and Medicine Purchased in the name of Medical and Charging bill to Patient Medicine and Consulting in differant bill then can he declare Medicine income u/s 44AD and Consulting U/S 44ADA ??

25 July 2023 He cannot opt for sec. 44AD of IT act as he is professional as specified u/s. 44AA IT act.
He can opt for sec. 44ADA for his professional services. For any other business income, he has to opt for normal assessment.

Javed Memon (Querist)
25 July 2023 Ok Thanks a lot Sir

25 July 2023 You are welcome.


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