Taxable rates hospital (aop)

A Doctor new pan registered hospital (A0P) status one member fees collections income rs:20 lacs in f.y.21-22.
question:
1.sec 44ada provision applicable
2.it rates applicable.
3.fees collections income rs:20 lacs accounting entry passed procedure in books in f.y.21-22 and which type of accounting records maintained.
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Pls send me details at contactat @ easyaccountingaudittax.co.in.

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