Consultancy Income of Doctors

Just file how an itr is supposed be filed. Schools and hospital accounting different but taxation is the same.

If total gross receipts  were   less than 50 lacs in the previous year then 50:% of gross receipt will be charged  to tax as per section 44ADA  of  the income tax act ,  so he Can Opt for presumptive taxation per section 44 ADA of the income tax Act.if he fulfil all conditions , please refer 44ADA of the income tax Act. in detail . For maintenance  of Books accounts please refer , section 44AA of the income tax act .