Filling of income tax return for medical practitioner

Medical Practitioner ( Doctor) Can file ITR4 ,if his gross receipts during the previous year was less than 50 lacs , also he has fulfil all the other Conditions under section 44ADA of the income tax Act , So please refer section 44ADA in detail. This presumptive taxation scheme is applicable only to professional Individuals .

As per the presumptive taxation  your gross receipts are 30  lacs , so 50 % of  30 lacs = 15 lacs , will be treated for taxation , and  remaining  50 % will be teared as your  deemed expenses .

If  you refer ITR4   , in ITR4  Schedule  Business & Profession , in Business & profession , you refer  Computation of income form  profession under section 44 ADA , then you refer  table E4 .  in E4 you have report 50%  gross receipt , or the income earned whichever is higher  for taxation . 

Note - If  income is less then 50 % of gross receipt , it is mandatory to have Tax- Audit  under section 44 AB and ITR 3  will  applicable to file .  . 

So in my Opinion you download excel  utility of  ITR 4 for A Y 24-25  form income tax web site and refer you will get  whole  idea