Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
What's deductible
If you compute actual income, you deduct everything spent wholly and exclusively for the practice: clinic/chamber rent, staff and nurse salaries, medicines and consumables, equipment depreciation, professional indemnity insurance, medical-association and registration fees, conferences and CPD courses, software and subscriptions, and a reasonable business share of phone, internet, vehicle and utilities.
What's not, and the presumptive note
You cannot claim personal expenses, or the personal portion of mixed-use items — only the business share. Keep vouchers for each claim. Under 44ADA presumptive, you don’t itemise these — the 50% deduction is deemed to cover them all. Claims must be genuine and supported to survive scrutiny.
A worked example
Example: a doctor with ₹60 lakh receipts and ₹35 lakh of genuine expenses (rent, staff, equipment, consumables) computes actual income of ₹25 lakh — better than 44ADA’s deemed ₹30 lakh, so she keeps books and claims the expenses. A low-cost consultant is better off on 44ADA. The expense ratio decides. Our team can identify every legitimate deduction.