Income u/s194j by

MR. B.A. KUMAR FROM YOUR QUESTION I AM UNDERSTANDING THAT THE PERSON IS EARNING PROFESSIONAL INCOME AS WELL AS SALARY INCOME. NOW HIS INCOME IS CHARGEBLE UNDER HEAD P/G/B/P AND SALARY HEADS.

HE CAN CLAIM DEDUCTION FOR EXPENSES TO RUN BUSINESS SUCH AS ELECTRICITY, TELEPHONE BILL, TRANSPORTATION, STATIONERY E.T.C.

FOR RENT OF HOUSE DEDUCTION UNDER SECTION 80GG IS AVAILBLE BUT THE CONDITION IS THAT HE IS NOT IN RECEIPT OF H.R.A. AS IN THAT CASE EXEMPTION would be AVAILABLE.

FOR P.F., DEDUCTION  UNDER SECTION 80C IS AVAILABLE.

THERE WILL NOT BE ANY DEDUCTION ON PURCHASE OF SUCH THINGS .HOWEVER HE CAN CLAIM DEPRECIATION ON SUCH PURCHASES AT APPROPRIATE RATES

hope it will help you

Hello.. Thank you so much for your valuable advice. Plzz note that the person earned professional income only for 9 months in the first part of the financial year. And after that he is only earning salary income till present. My question is, for the nine month of professional income, will be get deduction of any expenses?? If yes then which expenses?? He doesn't own any organisation, he was just working in a hospital where they give salary as professional fees. Now plZ specify. Will he get deduction for depreciation? 

if the doctor is earnining as professional fees he must be a practicing professional and he is entiteled to the depreciation on assets used for professional purpose.

and yes he can also claim expenses incurred for providing his services. Such as expense of traveliing, stationery e.t.c