1Can dietitians use the 44ADA presumptive scheme?
Yes — nutrition and dietetics as a profession can use 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.
Dietitians and nutritionists in private practice earn professional income, often a mix of in-person and online consultations. Here's how nutrition professionals can save tax and stay compliant.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15
Quick answer
Dietitians earn professional income — so 44ADA, practice-expense claims, NPS and advance tax are the levers. Here's the 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 most independent practitioners with modest costs, this is the simplest route.
If you keep books, deduct clinic or co-working rent, consultation-platform and software subscriptions, certifications and training, professional memberships, and a share of internet and phone. If costs exceed 50% of receipts, actuals save more.
If you grow into a clinic or product line, services can attract GST once turnover crosses the registration threshold. It's separate from income tax — track turnover as you scale.
With no employer TDS, pay advance tax across the four instalments if your tax exceeds Rs 10,000, to avoid 234B/234C interest.
Yes — nutrition and dietetics as a profession can use 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, when you keep books — consultation platforms, software, training, memberships and a share of internet and phone are deductible , along with clinic rent.
Yes, if total tax for the year exceeds Rs 10,000. With no employer TDS, pay across the four instalments to avoid 234B/234C interest.
Running a nutrition practice? Write to the firm and we'll set up your presumptive choice and advance tax.