Rented a shop for clinic

Condition for allowance under section 37::::::::::::: Such expenditure should not be covered under the specific section i.e. sections 30 to 36.::::::: Expenditure should not be of capital nature:::::::::: The expenditure should be incurred during the previous year.::::::::::: The expenditure should not be of personal nature.::::::::::: The expenditure should have been incurred wholly or exclusively for the purpose of the business or profession.::::::::::: The business should be commenced.:::::::::::::: I Hope in your case all condition is satisfied and you can claim the rent expenses as business expenditure.

Dear Bhavesh, as your wife is a medical practioner she needs to file ITR-4. The rent paid by her in will be allowed as expenditure in connection to her profession fully.

thanks shishir and harshal, that solved my query, much appreciated.