| Question And Answer | |
|---|---|
| Subject: | income tax query |
| Category: | Income-Tax |
| Querist: | kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | Presumptive taxation, Section 44AD, Section 44ADA |
| Date: | August 14, 2025 |
sir,
Hospital run by non medico person will treat this as business income or professional income? I would like to claim 44AD but there is no option in ITR FORM wrt medical services under 44AD . Why we compelled to choose 44ADA in ITR FORM when owner is non medico person
A hospital run by a non-medico person will be taxable as business income and not professional income, and is eligible for the presumptive taxation scheme under Section 44AD.
There is no compulsion to choose Section 44ADA (if gross receipts are within ₹3 crore). Please check your software.
You can choose business code 18001 for hospital business or other appropriate code.
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