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Doctor- receives profesional fee- tds u/s 194h & 194j- a/cs?

This query is : Resolved 

Querist : Anonymous

Querist : Anonymous (Querist)
SN is a doctor and recieves salary and he also visits few nursing homes in the city and receives professional fee and those Nursing homes made TDS u/s 194H AND some u/s 194J.

That professional fee amounts to Rs.50,000/-. Is he under obligation to maintain books of accounts being professional.?
CAN he show this under head IFOS?

He did not maitain accounts.

Doctor asks me to show entire receipts of Rs.50,000/- as profit if a/cs are compulsory. But i am not convinced.

Please advise me as i have to file his return of income.

According to Section 44AA, he is supposed to maintain Books of Account. He is a professional. You may Refer Section 44A(1).


This is a similar query. If the doctor SN did not maintain his accounts during the previous year:

1. can he still file a return under "No account case" in BS and PL schedule?

2. can he claim depreciation for the car he used for travel if he files under "No account case"?

Please suggest a way out since i need to file his it return.


As per law the Books of account are required to be maintained. It will not be appropriate to file his return under no account case. As in the nature of business you have to specify as "Medical Professional", and the law has provided a limited exclusion, so I do not advise to file the return in no account case.

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