For Doctors, Lawyers, CAs & Architects
Professional Practice, Zero Tax Stress
Section 44ADA presumptive taxation, professional tax, GST registration, statutory audit, and MSME — CA experts who understand the professional world.
1,500+
Professionals Served
44ADA
Presumptive Tax Experts
50%
Deemed Expense Deduction
100%
Online Service
✓ Section 44ADA Specialists
✓ Professional Tax Registration
✓ GST for Professionals
✓ Statutory Audit
✓ MSME for Clinics & Firms
What We Do For Professionals
Professional Services — All in One Place
📄
Annual Filing
ITR Filing Under 44ADA
ITR-4 for professionals opting for Section 44ADA (50% presumptive deduction). ITR-3 for those with detailed P&L. Covers all professional fees, consultation income, and related sources.
File Professional ITR
🏛️
State Tax
Professional Tax Registration
Mandatory in Maharashtra, Karnataka, West Bengal, AP, Telangana and other states. We handle enrolment certificate, annual/monthly challan, and profession-specific slab compliance.
Register Now
🧾
GST
GST Registration for Professionals
Mandatory if professional service turnover exceeds ₹20 lakh/year. Inter-state services and B2B billing: register regardless of turnover. Includes GSTR-1 and GSTR-3B filing support.
Register for GST
🔍
Audit
Tax Audit (Section 44AB)
Mandatory if professional receipts exceed ₹50 lakh or you opt out of 44ADA with lower profit. CA-certified audit report (Form 3CB + 3CD) filed on income tax portal before September 30.
Book Audit
🏅
MSME / Udyam
MSME Registration for Clinic / Firm
Clinics, law firms, CA firms, and consulting firms qualify for MSME registration. Access priority lending, subsidy schemes, government contracts, and credit guarantee up to ₹2 crore.
Register MSME
📅
Planning
Advance Tax & TDS Planning
Compute and pay advance tax in 4 instalments. Track TDS deducted by hospitals, corporates (Section 194J). Reconcile Form 26AS and AIS. Claim all TDS refunds accurately.
Plan Tax
Section 44ADA Eligibility
Presumptive Tax — Who Qualifies?
Section 44ADA applies to specified professionals. Declare 50% of gross receipts as profit — no books, no audit (if below threshold), file simple ITR-4.
👨⚕️
Doctor / Surgeon / Dentist
Medical Professionals
Max: ₹75 lakh receipts
Consultation fees, surgery charges, clinic income. OPD receipts, visiting consultant fees from hospitals. Declare 50% as profit.
Learn More
⚖️
Advocate / Lawyer / Solicitor
Legal Professionals
Max: ₹75 lakh receipts
Court fees, retainer fees, drafting charges, legal advisory income. All professional fees from clients — 50% deemed profit under 44ADA.
Learn More
📐
Architect / Civil Engineer
Architects & Engineers
Max: ₹75 lakh receipts
Architectural design fees, structural consultancy, project supervision charges. Interior designers may also qualify as authorised representatives.
Learn More
💰
CA / CMA / CS
Accountants & CAs
Max: ₹75 lakh receipts
Audit fees, tax filing fees, advisory charges, compliance retainer income. Chartered Accountants, Cost Accountants, Company Secretaries all covered.
Learn More
💻
IT / Engineering / Management
Technical Consultants
Max: ₹75 lakh receipts
Technical consultants, management consultants notified by CBDT. IT consultants may qualify as “technical services” under 44ADA.
Learn More
🧪
Notified by CBDT
Other Notified Professions
Max: ₹75 lakh receipts
Film artists, company secretaries, authorised representatives, information technology professionals as notified by the Central Board of Direct Taxes.
Learn More
Books of Accounts
Maintain Books or Use Presumptive?
Section 44ADA — Presumptive Scheme (No Books Required)
Declare at least 50% of gross professional receipts as net income. No need to maintain books, no depreciation claimed, no audit required (if receipts ≤ ₹75 lakh). Simply file ITR-4. Ideal for most professionals with limited actual expenses. Choose if: Actual expenses < 50% of income.
Regular Books Method (ITR-3) — Full Accounts Required
Maintain proper books including cash book, journal, ledger. Claim actual expenses: clinic rent, staff salaries, medical equipment depreciation, car (40% business use), professional subscriptions, malpractice insurance. File ITR-3. Tax audit mandatory if receipts exceed ₹50 lakh. Choose if: Actual expenses > 50% of income.
When Books Are Compulsory — Mandatory Books Threshold
Even under 44ADA, books of accounts must be maintained if: (1) you opt out of presumptive scheme in any year (and face a 5-year bar), (2) income exceeds ₹2.5 lakh (IT Act Section 44AA), or (3) receipts exceed ₹25 lakh in any 3 preceding years. Penalty for non-maintenance: ₹25,000 (u/s 271A). Consult CA before opting out of 44ADA.
Opt-Out Consequences — 5-Year Lock-In Rule
If you opt for 44ADA in a year but later want to opt out and declare lower profit, you cannot return to the presumptive scheme for the next 5 consecutive assessment years. This is a critical decision — TaxClue advises on the optimal long-term approach. Major decision — plan carefully.
Common Questions
Professional Tax — FAQs
Under Section 44ADA, your deemed profit = 50% of ₹40 lakh = ₹20 lakh. From this ₹20 lakh, you can still deduct: standard deduction of ₹75,000 (if filing as individual), Section 80C (₹1.5 lakh), NPS 80CCD(1B) (₹50,000), health insurance 80D, and other eligible deductions. After deductions, if taxable income is say ₹17 lakh, tax under the new regime would be approximately ₹2.1 lakh. Under old regime with maximum deductions, could be lower. TaxClue computes both scenarios for you.
Pure medical consultation services by a doctor are generally exempt from GST (exempted under GST Notification 12/2017). However, if a doctor also provides cosmetic surgery (not medically necessary), sells medicines/products, or provides specialised non-clinical advisory services, those may attract 18% GST. Clinical establishments and hospitals providing health care services are also exempt. Consult TaxClue to confirm GST applicability for your specific practice type.
Professional tax (PT) is a state-level tax on salaried individuals and self-employed professionals. It is levied in Maharashtra, Karnataka, West Bengal, AP, Telangana, Tamil Nadu, Gujarat, and a few other states — but NOT in Delhi, UP, Haryana, Rajasthan, etc. The maximum PT that can be charged is ₹2,500 per year (constitutional limit). Professionals must obtain an Enrolment Certificate (EC) and pay PT annually or monthly, depending on the state. Failure attracts penalties up to 3x the unpaid amount.
Lawyers providing services to non-individuals (companies, firms, etc.) must pay GST under reverse charge mechanism (RCM) — effectively meaning their clients pay the GST. If turnover exceeds ₹20 lakh, voluntary/mandatory registration is recommended. Chartered Accountants, Company Secretaries, and Cost Accountants must register for GST if professional fee income exceeds ₹20 lakh annually. B2B billing clients will prefer GST-registered professionals as they can claim input tax credit on fees paid.
Under Section 44ADA (presumptive scheme), no separate deductions are allowed — the 50% deemed profit is the only deduction from receipts. However, under the regular books method (ITR-3), you can claim: proportionate home rent/depreciation for the consultation room, electricity, internet, and medical equipment. The area used for professional purposes vs personal use ratio must be documented. TaxClue helps maintain proper records and justify the proportionate claim.
Get Your Free Professional Tax Review
Tell us your profession and income — our CA will advise on 44ADA, GST applicability, professional tax, and the optimal structure for your practice.
Focus on Your Practice
Let Us Handle the Tax & Compliance.
1,500+ professionals trust TaxClue with their tax and compliance needs. Your free tax review takes 60 seconds to book.