Tax audit

As per IT Act, profession includes vacation. Vacation is a job requiring some thought, skill and special knowledge like that of C.A., Lawyer, Doctor, Engineer, Architect etc. So profession refers to those activities where the livelihood is earned by the persons through their intellectual or manual skill. A clinic by Doctor comes under 'Profession'. You can not manipulate it as to avoid tax audit.

Yes, tax audit cannot be avoided.

Just to add, most of the clauses of tax audit report would generally not be applicable for an individual. So, there is basically no harm in issuing a tax audit report for a doctor assessee.

Regards,

Dipjyoti