Loss net income allowed in f.y.20-21

Sec 44ab audited professional income(hospital) I.t. return filed assess loss net income in f.y .20-21.if loss reason for Assess purchases of hospital equipment high value and depreciation claimed .
Question:
1.assess loss of net income I t.return filed allowed in itact f.y.20-21.
2.assess net income profit show compulsory .