Blood test laboratory covers under which head 44ada or 44ad?

Sir blood test laboratory income kaha show krte hai 44ada me or 44ad me aur code kis me show krni hai? please guide me
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Quick Summary
This discussion clarifies the correct tax head for income generated by a blood test laboratory. It confirms that such income should be shown under Section 44ADA, with the specific code being 18004. This guidance helps laboratory owners correctly report their earnings for tax purposes.

Sec. 44ADA .... Code: 18004.

Thank you sir

You are welcome.            

Pathology lab: 44AD or 44ADA depends on who runs it:
• If run by a qualified medical professional (pathologist) personally performing or reporting tests, it's the medical profession, a specified profession. 44ADA (50%) applies. Use the medical-profession business code in the ITR list.
• If run as a business (owner not a doctor, employing technicians or pathologists), it's business income. 44AD (6%/8%) applies. Code: "Health care – diagnostic labs" in the business codes list.
• GST: diagnostic services are exempt (healthcare by a clinical establishment).

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