44AD and 44ADA applicability

This discussion clarifies the applicability of presumptive taxation schemes 44AD and 44ADA for doctors. It addresses whether a doctor can simultaneously use 44ADA for their clinic and 44AD for a separate medicine business, provided annual gross receipts are below the respective thresholds (50 lakhs for 44ADA, 1 crore for 44AD). The query also delves into the 5-year lock-in period for these sections, questioning if alternating between 44AD and 44ADA in different assessment years is permissible.