Rule 6 f(2) provision applicable for doctors

In the case of the doctor with gross receipts of ₹16 lakhs and declaring ₹8 lakhs as profit under Section 44ADA, the doctor is not required to maintain books of accounts as per Rule 6F(2). This exemption is provided by Section 44ADA, which simplifies tax compliance for small professionals by allowing them to declare a certain percentage of their gross receipts as income without needing to maintain detailed books of accounts.