Section 44ADA


This query is : Resolved 

Quick Summary
This discussion clarifies whether paramedical professionals, such as nurses and audiologists, are eligible for the presumptive taxation scheme under Section 44ADA of the Income Tax Act. The consensus is that they are not covered under the definition of 'professionals' for Section 44ADA unless explicitly included. For those not qualifying as professionals, income should be declared under business income, potentially utilising Section 44ADA if applicable to business income without maintaining detailed accounts, depending on specific circumstances.

25 January 2021 Can para medical professionals like nurses, audiologists etc go in for the presumptive taxation scheme under Section 44 ADA?
Are they also covered in the definition of medical professionals (section 44AA)?

26 January 2021 I don't think so that nurses and audiologist can be considered as professionals.

13 February 2021 The audiologist is having a hearing clinic and he provides both hearing aids and his professional services for implantation of the hearing devices. the hearing aids are procured on need basis in his own name. the patient/client is billed for both hearing aid and services compositely. under what head to declare income when his income is around say 25 lakhs. can it be filed under business income without books of a/c?

13 February 2021 You have to declare income under business & profession. Declare income u/s 44ADA without maintaning books of accounts.

15 February 2021 Thank you for the update Madam. However, if he cannot be considered a professional as defined u/s 44ADA can he take the benefit of the section.

15 February 2021 Until and unless you covered under the defination of professional, you cant opt for Sec 44ADA

17 February 2021 Thank you Madam for the prompt replies.


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