Can professionalsl receive income from 2 sources in different heads-"salary" & "professional fees"?

Dr.Jyothish Vijay (Dr) (214 Points)

14 July 2018  

I am a doctor. Currently I am doing a job in one centre and receiving "professional fees" and TDS is cut under section 194J. I recieved about 49 lakhs rupees last year in total gross receipts and has used section 44 ADA to file ITR. I am in the 30% tax paying bracket!!! Now I have a second job offer (in addition to the first one), where I will be doing the job of a doctor. But here they propose to give me SALARY ! I presume income tax will be cut under section 194. Now the querries in relation to this are:

1)The additional amount i receive.....Can i treat it as income coming under two heads-"professional fees" and "salary"? Please explain the calculatio of income tax in my case (Please assume that i recieve about rs.49 lakhs as professional fees this year also and also presume that i would receive rs.20 lakhs as SALARY))

 

2) Will the salary that i get push me above the rs.50 lakh limit making me ineligible to use section 44 ADA?