Doctor received Professional Charges U/s 194 J is fully Taxabale or not

@ Lakshmisha,

You can opt for presumptive scheme u/s 44ADA and file income tax return in Form ITR- 4 by showing your profit @ 50% or above of your Gross Receipts.

For the gross receipt of INR 6,60,000, you should show a profit of INR 3,30,000 or above while filing Income-tax Return. 

Sir 

 Doctor is trainee he was received Rs .660000 instead of salary in Section 194 J  

It means he is receiving an amount in the nature of a consultant as TDS has been deducted u/s 194J.

Hence, you should file Return in ITR-4 as per section 44ADA or as a normal business in ITR-3.