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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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Free consultation with a CA who has worked with doctors & medical practitioners.
Why this matters for doctors & medical practitioners
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).
Audience-specific note
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.
1× DSC and 1× DIN
Nominee paperwork and consent letter (INC-3)
Name reservation
Memorandum and Articles of Association
CIN + PAN + TAN
First-year compliance calendar
Six stages for solo founders. Same MCA process as Pvt Ltd — simplified, with a nominee instead of a co-founder.
You
FilingLab
Govt
Bank
01
You
Founder + nominee onboarding
You share KYC; nominee signs the consent letter (INC-3) which we draft.
1–2 days
02
FilingLab
DSC, DIN, name reservation
Class-3 DSC issued, DIN allotted, SPICe+ Part A filed.
2 days
03
FilingLab
MoA / AoA + verification
OPC-aligned MoA drafted; senior CS reviews before MCA.
1 day
04
FilingLab
SPICe+ submission
SPICe+ Part B filed with nominee paperwork.
Same day
05
Govt
MCA review & CoI
MCA approves and issues CoI with CIN, PAN, TAN.
5–7 days
IF REJECTED
Common rejection reason: nominee KYC mismatch. We handle re-filing within 24 hours.
06
Bank
Bank account opening
We hand off your bundle to a partner bank for fast-track account opening.
3–5 days
01
You
· 1–2 days
Founder + nominee onboarding
You share KYC; nominee signs the consent letter (INC-3) which we draft.
02
FilingLab
· 2 days
DSC, DIN, name reservation
Class-3 DSC issued, DIN allotted, SPICe+ Part A filed.
03
FilingLab
· 1 day
MoA / AoA + verification
OPC-aligned MoA drafted; senior CS reviews before MCA.
04
FilingLab
· Same day
SPICe+ submission
SPICe+ Part B filed with nominee paperwork.
05
Govt
· 5–7 days
MCA review & CoI
MCA approves and issues CoI with CIN, PAN, TAN.
IF REJECTED
Common rejection reason: nominee KYC mismatch. We handle re-filing within 24 hours.
06
Bank
· 3–5 days
Bank account opening
We hand off your bundle to a partner bank for fast-track account opening.
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.
Also for doctors & medical practitioners