Sir please tell me
A person (doctor) receiving salary as professional income u/s 194j can file return
u/s 44ada i.e. on 50% of total salart received.
assume monthly salary 200000
Salary & Professional fees are 2 different things. If the said person (doctor) is receiving salary, Tds should be deducted by employer under section 192 and not 194j.
Similarly if the same doctor is receiving professional fees and there is no employer/employee relation, Tds will be deducted under section 194j.
Return u/s 44ADA can only be filled in case of income under PGBP Head and not for Salary Income.
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