Salary vs consultancy, private practice, 44ADA, GST, clinic expenses and hospital TDS.
Last updated 2026-06-12 · Covers FY 2025-26 and FY 2026-27
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The contract and TDS section help decide salary vs professional income. TDS under 192 points to salary; 194J points to professional fees. A doctor may have both salary and private-practice/professional income in the same year.
Doctors are specified professionals and can generally use 44ADA when eligible. The resident status, receipts limit and entity type still matter. Salary income cannot be converted into 44ADA income.
The contract and TDS section help decide salary vs professional income. TDS under 192 points to salary; 194J points to professional fees. A doctor may have both salary and private-practice/professional income in the same year.
Doctors are specified professionals and can generally use 44ADA when eligible. The resident status, receipts limit and entity type still matter. Salary income cannot be converted into 44ADA income.
Doctors are specified professionals and can generally use 44ADA when eligible. The resident status, receipts limit and entity type still matter. Salary income cannot be converted into 44ADA income.
Doctors are specified professionals and can generally use 44ADA when eligible. The resident status, receipts limit and entity type still matter. Salary income cannot be converted into 44ADA income.
Healthcare GST treatment depends on the nature of service. Core medical consultation may be exempt, while cosmetic, non-healthcare or bundled commercial services can need separate review.
Under 44ADA, separate clinic expenses are not deducted over and above the deemed profit. Still keep appointment receipts, hospital statements, bank records and clinic expense evidence to support gross receipts and classification.
Healthcare GST treatment depends on the nature of service. Core medical consultation may be exempt, while cosmetic, non-healthcare or bundled commercial services can need separate review.
Equipment depreciation is deemed handled inside 44ADA years, but relevant under regular books. Asset invoices and WDV records still matter if you exit presumptive taxation or sell equipment.
Doctors are specified professionals and can generally use 44ADA when eligible. The resident status, receipts limit and entity type still matter. Salary income cannot be converted into 44ADA income.
Doctor taxation often turns on mixed roles. Separate salary, hospital consultancy, private clinic, partnership share, incentives and referral/commission-type receipts before choosing the tax treatment.
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