It doubts sec 44ada person

1.assessee new scheme as per sec 44ada it returns filed in f.y.20-21.
2.A doctor maintained a clinic another doctor treatment in clinic some fees amount paid to another doctor.
question:
1.f.y.21-22 new scheme compulsory or old scheme accepted
2.fees paid to another doctors amount debited to fees collections account or visiting doctors fees paid account debit correct procedure.
Replies (1)

1. Old scheme accepted, but you will not be able to change it to new scheme again.

2. Either of these procedure accepted.

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