Necessary account books ?

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If someone doing Doctor Practice without any medical degree and without giving medicine to patients in his clinic(STOCK LESS CLINIC). Can he file his return in practice receipt through (0607 code professional others) and Is there need to maintain account books for this. please tell me. Thanks
Replies (2)

Yes, the word there is exclusive. Any person practising any sort of medicine, paramedical etc. is covered u/s. 44AA; along with rule 6F. 

thanks sir, 


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