Professional Income mingle with Business Income

[RUTHRAPPAN RAJA]

One of my client is a Doctor doing his professional and professional receipt are ₹ 9. lac and also doing another business of ePublishing work (contract) and receipts are ₹ 22 lac. Profeesional Income TDS deducted u/s. 194-J and Contract business TDS deducted u/s.194-C. In the epublishing work covered in Service Tax. My issue in the above situation, assessee come under Sec.44AB or not. Pls guide me

AI Summary

Doctor's Income Not Subject to Tax Audit Under Section 44AB; Professional and Business Earnings Below Thresholds. A client, a doctor with a professional income of 9 lakh and additional business income from ePublishing contracts totaling 22 lakh, is inquiring about the applicability of tax audit under Section 44AB of the Income Tax Act. The professional income has TDS deducted under Section 194-J, and the business income under Section 194-C, with the ePublishing work subject to service tax. The response clarifies that Section 44AB applies if business income exceeds 1 crore or professional income exceeds 25 lakh. Thus, Section 44AB does not apply in this case.