1Can dentists use the 44ADA presumptive scheme?
Yes — dentistry is a specified profession under 44ADA. With receipts within Rs 50 lakh (Rs 75 lakh where cash is 5% or less), declare 50% as income with no audit or detailed books.
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ArticleDentists running their own practice earn professional income with real equipment and clinic costs, which opens up both presumptive and actual-expense routes. Here's how dentists can save tax and stay compliant.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13
Quick answer
Dentists earn professional income — so 44ADA, clinic-expense claims, equipment depreciation, NPS and advance tax are the levers. Here's the dentist's tax guide.
With professional receipts within Rs 50 lakh (Rs 75 lakh where cash is 5% or less), Section 44ADA lets you declare 50% of receipts as income — no audit, no detailed books. For a lean practice this is often the simplest and most tax-efficient choice.
If your real costs — clinic rent, assistants, dental chairs and equipment, consumables, lab charges — exceed 50% of receipts, claim actual expenses instead. Big equipment is claimed through depreciation over time, so plan major purchases with the year-end in mind.
Use 80C up to Rs 1,50,000, 80D health insurance (Rs 25,000, plus up to Rs 50,000 for senior parents), and home-loan interest up to Rs 2,00,000 under Section 24(b). Compare the total against the new regime's Rs 75,000 standard deduction and higher exemption each year.
The Rs 50,000 NPS deduction under 80CCD(1B) sits above your 80C limit — a tax-efficient way for a self-employed dentist without an employer pension to build a retirement corpus.
With no employer TDS, pay advance tax across the four instalments if your tax exceeds Rs 10,000, to avoid 234B/234C interest. Estimate your practice income early so a strong year doesn't create an interest bill.
Yes — dentistry is a specified profession under 44ADA. With receipts within Rs 50 lakh (Rs 75 lakh where cash is 5% or less), declare 50% as income with no audit or detailed books.
Yes — dental chairs and equipment are claimed through depreciation over time when you keep books, along with clinic rent, staff and consumables. Plan big purchases around the year-end.
Presumptive if costs are below 50% of receipts; actual if higher. An equipment-heavy clinic often does better claiming actuals — but must keep proper books and may face audit.
Running a dental practice? Write to the firm and we'll get your presumptive-vs-actual call and advance tax right.