1Can physiotherapists use the 44ADA presumptive scheme?
Yes — physiotherapy 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.
Quick answer
Physiotherapists earn professional income — so 44ADA, clinic-expense and equipment 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 a lean practice this is often the simplest and most tax-efficient choice.
If you keep books instead, deduct clinic rent, assistants, physiotherapy equipment (through depreciation), consumables and travel for home visits. If your costs exceed 50% of receipts, actual expenses save more than presumptive.
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 each year.
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 — physiotherapy 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 — physiotherapy equipment is claimed through depreciation when you keep books, along with clinic rent, assistants and consumables. If costs exceed 50% of receipts, actuals beat presumptive.
Yes, if total tax for the year exceeds Rs 10,000. With no employer TDS, pay across the four instalments to avoid 1%-a-month interest under 234B/234C.
Running a physiotherapy practice? Write to the firm and we'll set up your presumptive-vs-actual call and advance tax.