watch_later 18/09/22


A Doctor professional income Gross receipts rs:50 lacs above tax audit filer non gst registered person 44 clasue applicable or not applicable

Salaries,rents, medicines purchase,pf, ESI, travelling,bank charges,etc


All expenses show in compulsory


2 Responses | Latest response: 19/09/22 | Sort by Likes(thumb_up) Recent | Income-Tax Reply
watch_later 19/09/22

Clause 44 is applicable.

However, you need to show only supplies as defined under GST laws.

For instance, following expenses should not be part of clause 44 disclosure:

  1. Salary,
  2. Depreciation
  3. Supplies exempt from GST etc.
watch_later 19/09/22

Bank charges, Rent should be disclosed.

Tax expenses may be avoided.


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