Advance Tax for Practicing Doctors

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i want to know whether there is any relief u/s 44AD to Practicing Docters for non payment of Advance Tax u/s 234B & 234C

Replies (6)

Yes. If the gross receipts during the Financial year  is less than or equal to 60Lakhs then advance tax need not be paid in respect of such business.

I guess practicing doctors / professonals are not covered u/s 44AD, so they have to pay advance tax as per their taxable income calculation.

also 44AD does not allow you to reduce your actual profit , its a measure to fix the audit norms for small tax payer, if the profit is below 8% then audit u/s 44AB is compulsary, but it does not allow anybody to not declare his taxable income above 8%

Doctors are not covered u/s 44AD.

Doctors are professionals and not businessman. So, the question of 44Ad does not arise. 

If section 44AD does not arise, then no question of exemption from advance tax provision. 

advance tax is compulsory for such profession

Originally posted by : CA Devanshi Gandhi

advance tax is compulsory for such profession


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