Which return is to be filed for Income as Stipend to doctors

Please help me in this

You can file your Income tax return under presumptive Taxation u/s 44ADA as TDS is deducted u/s 194J from stipend Income.
You can also claim 80GG rent Deduction subject to limit and fulfillment of condition prescribed u/s 80GG.

Thank you very much sir

Sir, he is also paying Rs.70,000/- as Tution fee per year

can we claim deduction of Rs 70,000 as tuition fee ??

if yes under which section ?

Under section 80C tuition fees (excl. development fees or donation ect.) paid to any university, college, school or other educational institution situated within India for the purpose of full-time education of children is allowed as Deduction.

So, if his Parents is paying fee than his parents can claim Deduction, but he can not claim any Deduction.

Note: As income of Person is already less than 5,00,000/-, there is no tax liability (Zero tax) whether you claim any Deduction or not.

Ok

thank you very much sir