Can a doctor running his private clinic file sugam (itr-4s)?

No a Medical Professional Cannot be file return under 44AD.

Therefore he cannot file return in ITR-4S.

Professionals can not file SUGAM (ITR 4S). They have to file ITR 4 only.

To be more precise, if turnover of all business of eligible assessee,

excluding business covered by section 44AE, exceeds Rs.2 Crore,

taxpayer has to get accounts audited u/s 44AB and option to file

return on presumptive basis u/s 44AD in respect of any particular

business or part of business or division thereof will not be available.

Your business other than the business of plying and hiring

vehicle declared u/s 44AE is already covered by tax audit

provision u/s 44AB for the reason that your turnover therefrom is

exceeding Rs. 1 Crore. Resultantly, the benefit of presumptive

taxation u/s 44AD in respect of I and III business would not be

available to you. You have to get the Business I and III also audited

& income of it cannot be offered for taxation on presumptive

basis u/s 44AD. Limit of Rs. 1 Crore for tax audit is assessee-wise

and not business-wise. Only exception is in respect of income

from plying, hiring or leasing of your own goods carriages. You

can offer income from goods carriages on presumptive basis u/s 44AE

& tax audit would not be mandatory in such case.

If you fall in any of the below mentioned case you cannot file ITR-4S

• Income from commission or brokerage
• Income from Agency business
• Income from Profession – those who are carrying on profession of legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, an authorized representative, film artist, company secretary and information technology. Authorized representative means – any person, who represents someone, for a fee or remuneration, before any Tribunal or authority under law. Film Artist includes a producer, actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer – basically any person who is involved in his professional capacity in the production of a film.
• Own more than one house property
• Earned Speculative income like winning from lotteries, horse races
• Agriculture income or exempt income more than Rs 5,000
• Have Capital gains
• Losses to be carried forward
• Holds any assets outside the country or has any financial interest in any foreign entity
• Is a signing authority in any bank account located outside India
• Any resident having income from any source outside India
• Claimed relief under Section 90 or 91