Head of INcome

A doctor working in a medical teaching hospital receives salary. He/She also have a private practice and patients are admitted to the employer hospital as clinic patients. The professional charges as decided by the doctor are billed to the patient and collected by the hospital. The same is then remitted to the concerned practitioner. TDS is deducted on these professional receipts also under Sec 192 of the IT Act. Can the same be declared under Profits and gains of profession.