Applicability of 44ad to a doctor

Thank u all

w.e.f. A. Y. 2011-2012 Sec.44 AD Will Be Applicable To Any Bussiness Whether It is Retail, Trading n Any Other Bussiness (Except Sec. 44 AE N  Proffesional services).................

44 AD Is Also Cover Any Types Of Job Works....

Doctor is also one of the professional who is covered under section 44AA of income tax act,

Therfore Sec. 44 AD  Not Applicable On Practice Doctor.......

Dear Ankur,

Think twice before challeging any body's knowledge. Opinion of professinals/ experts  some times differs but that doesnt mean they are not update. I am fully supporting my views and my answer . And Evan today if you are not aware of provisions of IT Act than pls consult any expert of your choice you will get your answer

Agree wid Ankur Jain..............

Rikin Patel Sir,

It is clearly mentioned in  44AD, Dat it wil apply to any business not profession..........

and about less than 8% profit, it is the case of deemed audit...........u/s 44AB..

hey.... 44ad is applicable to any business other than cover u/s 44ae...ad doctor is a proffession..not a business, it is not covered by 44AD...see the definition of Profession....medical profession is specifically prescribed.....

Yes, Because brokerage is also an eligible business.

It will apply in the case of Individual , HUF and Firm only. These are eligible assessees as defined U/s 44AD.

To whomsoever it may concern.

Using section 44 Ad Provisions .

Can I simply Deposit Rs 50 Lacs in Bank  & pay Tax On Rs 4 lacs being presumptive profit.

What about VAT? SERVICE PAX obligations ?

-buss

--turnover 

<60lac+ eligible buss=opt for 44AD( can opt out if income voluntarily if turover is less thn 60 lac)

>60lac+ eligible buss= can not opt

-profession

-receipts

<15lac+eligible buss=??

>15lac+eligible buss=??

see the intention of law maker is to give44AD to buss only...

My Wife(Doctor) is running a private clinic got 12Lak in digital receipts in FY2024-25 which splits approx consultancy fees=2L + sale of medicines=10L (dispensary without GST). 
Can she club 44AD @ 6% on sale of medicines and consultancy fees under 44ADA under below heads: 
10L under 44AD @ 6%  professional code= 09028 - Retail sale of other products n.e.c + 
2L under 44ADA @ 50% professional code= 08010 - Medical Clinic or 16019_1 - Medical profession