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.
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ArticleDietitians 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 2026-06-13
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.
Use 80C up to Rs 1,50,000, the extra Rs 50,000 NPS under 80CCD(1B), and 80D health insurance (Rs 25,000, plus up to Rs 50,000 for senior parents). Compare the total against the new regime each year.
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.