Presumptive Tax Scheme U/S 44ADA

Section 44ADA:
Tax liability :
if gross receipts are less than or equal to 50 Lakhs in a financial year, you can opt for this scheme and taxable income = 50% of gross receipts should be declared as income.
if gross receipts exceeds 50 Lakhs in a financial year , you are out of the scheme and tax audit under section 44AB will be applicable.

In respect of commission from other labs for referring patients, please read the following case law:

1. CIT v KAP SCAN AND DIAGNOSTIC CENTRE (P) LTD. ( PUNJAB & HARIYANA).

50% of (Gross Receipts + Income from Lab own lab + Commission Received from other Labs).