Gross receipt or gross due-which is relevant for tax(44ada)?

Practically Gross Receipt can be computed by taking  those amount on  which Tax at Source had been deducted and reflected in Form 26AS.

In practice, Form 26AS is used for calculation of Gross Receipt.  I recommend you to do the same. 

Yes...TDS would be cut only when I receive money..ie in April only. Its not like they will cut TDS in March and I receive fees in April

Originally posted by : Rishi Mehta
	I have  doctor client.  i used to do the same.

"same"..means what?didn't get you

Same here means "i used to refer Form 26AS to calculate the Gross professional Receipt". 

Same here means "i used to refer Form 26AS to calculate the Gross professional Receipt". 

edited......

Dr. Vijay, refer only Form 26AS and calculate your position of "Gross receipt" and apply Section 44ADA. 

understood