Applicablity of sec 44ab for doctor assesse

Doctor is required to get his books audited under section 44ab .

According to 44ab any assesse under profession  is required to get his accounts   audited by a Chartered Accountant.

and any assesse includes individual also

Please clarify who owns the clinics - the doctor alone or he owns them jointly with others. If the clinics are owned by any partnership firm, then that firm becomes liable for tax audit and not the doctor (assuming that the AY 2012-13 mentioned by you is correct since tax audit limit for AY 2013-14 is Rs. 25 lacs).

If clinics are owned by the doctor as a sole proprietor, Income Tax Act recognises only an individual as a person and clinics will not be a separate person to be assessed distinctly. Hence tax audit is very much applicable to the doctor.

thanks for ur replies.

clinic is owned by the doctor as proprietor. but doctors do not get their clinics registered like business firms. query relates to AY 12-13 wherein tax audit is applicable for Receipts more than 15 lakhs.

the auditor claims he has been following this since AY 11-12. all proceedings for the AY 11-12 is over & they have not received any notice for not conducting compulsory audit. so his justification stands valid.

but as per my understanding sec 44AB is applicable.

pls confirm if there is any way the assesse points stand valid

Gross receipts vary each year. If he did not receive any notice for AY 2011-12, that could be because his gross receipts might be less than tax audit turnover criterion for that year. In absence of complete details, I cannot comment. Further, I do not agree with statement that doctors do not get their clinics registered like business firms. Each professional, be it doctor or CA, has to get registered with a governing authority. A doctor will have to register with a medical association that regulates their profession and his entire receipts will be considered while determining tax audit applicability.