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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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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.
Form 24Q (Q1-Q4) for salary
Form 26Q for vendor payments
Form 27Q for NRI / foreign payments
Form 16 (employees) and Form 16A (vendors) generation
TDS challan (281) verification
Default and short-payment correction
Forms 24Q, 26Q, 27Q filed every quarter — Form 16 generated automatically.
You
FilingLab
01
You
Quarterly data
You share salary register, vendor invoices, rent bills.
1 day
02
FilingLab
TDS verification
We verify TDS rates by section and PAN of every deductee.
1 day
03
FilingLab
Return preparation
Forms 24Q / 26Q / 27Q drafted with all challan details.
1 day
04
FilingLab
Filing with NSDL
Quarterly return filed on the NSDL portal.
By due date
05
FilingLab
Form 16 generation
Within 15 days of filing, we issue Form 16 to employees and 16A to vendors.
15 days
01
You
· 1 day
Quarterly data
You share salary register, vendor invoices, rent bills.
02
FilingLab
· 1 day
TDS verification
We verify TDS rates by section and PAN of every deductee.
03
FilingLab
· 1 day
Return preparation
Forms 24Q / 26Q / 27Q drafted with all challan details.
04
FilingLab
· By due date
Filing with NSDL
Quarterly return filed on the NSDL portal.
05
FilingLab
· 15 days
Form 16 generation
Within 15 days of filing, we issue Form 16 to employees and 16A to vendors.
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.
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