Query on section 44ada

Fees collected from patients are accounted as per general accounting procedure (sec. 44AD not applicable to institute)

Fees paid to doctors/professionals will be liable to TDS u/s. 194J.

Sir...

 I asked the tax treatment for the staff personnel who treat the patients and visit patients' home... They are just nursing staff and are not qualified medical practitioner... Therefore, can their income tax returns be filed under section 44AD or should it be filed under section 44ADA...?

If they are paid salaries, deduct TDS u/s. 192.

For professionals on (non-salary based) professional charges, deduct TDS u/s. 194J.

Dear Sir,

I'm very much agreed with your answer in that regard... Actually the problem is this, I'm filing the income tax return of these staff personnel... They(2 persons in nos.) are not paid salary rather they distribute the fees collected from patients between themselves... There is also not any kind of written or formal partnership agreement between them.... 

So the problem is that under which section should I disclose their income and file income tax return accordingly...??

Thanks in advance...

Better to file ITR3 with books of accounts for professional services rendered.......

Or even sec. 44ADA can be adopted.

Sir,

Thanks for your concern... I've one more doubt... whether to adopt 44AD or 44ADA because 44ADA can only be adopted by persons who are engaged in professions specified under section 44AA(1)... and these persons are not actually qualified medical professionals, they are just doing job there as nursing staff... so kindly help me in resolving this issue...

Thanks in advance.

I had this same query in my mind, and it's good to see that the query has been answered. Now, I will ask my friends at the dissertation team reviews site to help me out with some stuff I am going to write in the future. That's ok, right?

if you are not a medical professional, you cannot use 44ADA. gotta file normal ITR-3. 

YES... RIGHT....