44ada doubt

Salary & Professional fees are 2 different things. If the said person (doctor) is receiving salary, Tds should be deducted by employer under section 192 and not 194j.
Similarly if the same doctor is receiving professional fees and there is no employer/employee relation, Tds will be deducted under section 194j.
Return u/s 44ADA can only be filled in case of income under PGBP Head and not for Salary Income.

Hi Vipin 

Assuming he has received that income and was liable for deduction u/s 194J then yes you can use 44ADA. 

Sumeet is right that if it is salary, then it has to be salary return and you can't use 44ADA and professional income, then 44ADA. 

Dhruv 

If the doctor is receiving salary(assume there must be employee and employer relation) then tds u/s 192 is applicable then he can show income under salary. If doctor is providing professional services and tds is deducted u/s 194j then he can opt sec 44Ada.