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Doctors operate as professionals under Section 44ADA — eligible for presumptive taxation (50% of receipts treated as profit, no books required) up to ₹50 lakh. Above that, full books + tax audit required. FilingLab handles doctor-specific tax planning — equipment depreciation (15-30%), Section 80D extra deductions, GST exemption clarification on consultation, TDS on locum payments, and clinic structure (sole prop / OPC for asset protection from negligence claims).
Tax angle for you
Section 44ADA presumptive taxation up to ₹50 lakh receipts. Healthcare consultation exempt from GST (Notification 12/2017). Cosmetic, dental aesthetic, wellness services TAXABLE at 18%. Section 80D up to ₹25,000 medical insurance + ₹50,000 for parents.
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What you actually need
FAQ
If your annual receipts are ≤ ₹50 lakh and you have minimal expenses (most consulting docs), yes — pay tax on 50% of receipts, no books, no audit. Saves ₹15,000-30,000 annually in compliance costs.
No — healthcare consultation by clinical establishments is exempt under Notification 12/2017. But cosmetic / dental aesthetic / wellness procedures are taxable at 18%.
OPC or Pvt Ltd separates clinic liabilities from your personal assets — critical given medical negligence exposure. Consultation income still flows to you under 44ADA.
Medical equipment 15% (general), X-ray / CT / MRI machines 30% (high-tech). New tax regime: same depreciation, no Section 24-related deductions.