19 July 2023
An Hospital run by doctor as a Proprietorship under nursing home registered under her name though she not practices her own practice with hiring other professional doctor on professional fees, purchase machinery and other equipment for hospital, hire nurses, lab, medical, and other staff, paying rent, electricity is an Business or profession can she file business return with ITR 3 without 44ADA.
19 July 2023
As on today it has become difficult to file such activity as business, because there are no resorts available in efiling site. Business code for nursing home is under specified profession and not business, while it has been ascertained by courts that hospital is business and not profession. Refer:: https://indiankanoon.org/doc/1734550/
19 July 2023
As everything is online, difficult to convince face to face. Better select different code for business and file ITR, but keep prepared or ready for any query and even for filing appeal.