Your Medical Practice Deserves
the Same Discipline as Your Clinical Practice.
Consultation fees, hospital retainers, clinic receipts, pharmacy sales, diagnostic services, equipment purchases and staff payments do not always follow the same tax or GST treatment. We help doctors and healthcare businesses bring these streams into one clear compliance and financial workflow, without treating every practice as if it were the same.
Start with a short screening. The result is an educational checklist, not a final tax opinion.
Medical Practice Compliance Screener
Routes you to the right review topics. This is an educational checklist, not a final tax opinion.
Choose Your Practice Profile
Independent Doctor or Consultant
- Professional receipts from patients, hospitals or teleconsultations
- Eligibility for presumptive taxation, books and tax-audit review
- Multiple TDS certificates, advance tax and expense records
Visiting Consultant / Hospital Retainer
- Whether the actual relationship is employment or an independent professional engagement
- Contract terms, control, work schedule, benefits and invoice/payroll treatment
- TDS reconciliation and whether deductions match the actual relationship
Clinic With Pharmacy or Diagnostics
- Separation of consultation services and goods/other supplies
- GST classification, registration, invoicing and input-tax-credit restrictions
- Stock records, purchase invoices, point-of-sale reports and bank settlements
Dental, Cosmetic or Aesthetic Practice
- Nature of procedure and whether the healthcare exemption conditions apply
- Treatment packages, consumables, product sales and documentation
- Avoiding a blanket assumption that all procedures are taxable or all are exempt
Nursing Home / Diagnostic Centre / Growing Group
- Entity and ownership structure, related-party arrangements and governance
- Staff payroll, TDS, GST classification, accounting controls and reporting
- Expansion, new branches, equipment finance and cash-flow reporting
The Issues Worth Reviewing Before Year-End
Presumptive Taxation or Regular Books?
Section 44ADA may be available to qualifying resident individuals and partnership firms other than LLPs carrying on specified professions, including the medical profession, subject to the conditions for the relevant year. The commonly cited gross-receipt ceiling is Rs 50 lakh, with a higher Rs 75 lakh ceiling only if the statutory cash-receipt condition is satisfied. Crossing a ceiling does not alone decide the full books-of-account or audit position; the complete facts and applicable law must be reviewed.
Healthcare Exemption Does Not Automatically Cover Every Receipt
Qualifying healthcare services may be exempt, but a clinic can have a mixed activity profile: consultation, medicines, cosmetic procedures, diagnostics, room charges, bundled packages and other supplies. Their GST treatment can differ. Classification must follow the actual supply, facts and current notifications, not a generic label such as “hospital income”.
Hospital Fees: Salary or Professional Income?
The label on a contract or payment advice is not decisive by itself. Review the substance of the relationship, employment terms, degree of control, payroll records and applicable TDS provision for the relevant year. Do not automatically apply one section solely because the payer is a hospital.
Your Practice's Profit Is Not the Same as Your Bank Balance
Reconcile receipts from cash, UPI, cards, hospital payments, insurance/TPA arrangements and online consultations. Identify delayed settlements, refunds, patient advances, reimbursements and equipment purchases. A clean monthly close helps both tax filing and practice decisions.
Practice Health Check
Check all that apply
What this score means
No score here is called "compliant" or "non-compliant". It only flags whether at least one material review may be missing, so you know where to start.
6 to 7 yes answers suggest a good baseline, where the technical treatment of each income/supply stream still needs verifying. 3 to 5 suggests several controls are in place but at least one material review may be missing. 0 to 2 suggests starting with a structured records and compliance review.
Practice Structure: Compare Before You Incorporate
No structure is universally best. Professional licensing and healthcare-sector rules must be checked independently of tax considerations.
| Individual / Proprietorship | Partnership | LLP | Company | |
|---|---|---|---|---|
| Ownership | Single owner | Shared among partners | Shared, limited liability | Shareholders |
| Typical Use Case | Solo practice | Doctors sharing a clinic | Multi-doctor professional practice | Multi-location or investor-backed |
| Admin Burden | Low | Moderate | Moderate to high | High |
| Profit Withdrawal | Direct | As per deed | As per agreement | Dividend, subject to rules |
| Expansion / Branches | Limited | Possible | Suitable | Most suitable |
Documents to Prepare
What the Engagement Can Include
Fact Review
Initial fact and document review.
Tax Assessment
Professional-income, presumptive-tax and books/audit applicability assessment.
GST Review
GST supply classification and registration/return review where in scope.
Reconciliation
TDS and bank/POS reconciliation.
Action Plan
Written gap list, filing plan and recurring-compliance proposal.
Any GST opinion, audit, certification, litigation representation or other regulated service is undertaken only after scope, eligibility and engagement terms are agreed.
Common Mistakes to Prevent
Frequently Asked Questions
Can every doctor use presumptive taxation?
Are all medical services exempt from GST?
Is every hospital consultant payment subject to professional-fee TDS?
Should a clinic incorporate as a company?
Can you help with monthly accounting?
What if I have received a notice?
Share This With a Decision-Maker
Copy a preliminary, educational summary to share with a co-founder, spouse, lawyer or finance team. Review it yourself first. It does not include any notice details, tax identifiers, account numbers, residency details or financial figures, and it is not a legal opinion.
Practice Structure & Compliance Review
A structured review of professional income treatment, presumptive-tax eligibility, GST supply classification and practice structure options. Fixed-scope review; scope and fee confirmed after an initial discussion.
How an Engagement May Proceed
Fixed-scope review; scope and fee confirmed after an initial discussion.
One-time
Diagnostic & Position Memo
A defined-scope review of facts and available records, identification of principal issues and information gaps and a written action roadmap. Not every diagnostic necessarily leads to further work.
Milestone-based
Transaction or Proceeding Execution
Execution of the agreed work, such as submissions, appeal support, transaction analysis, reconciliation, applications or other relevant representation, within the firm's qualified competence.
Ongoing
Retained Compliance & Counsel
An agreed monthly or quarterly arrangement for relevant recurring accounting, GST/LUT, tax compliance, reconciliations, reporting and advisory support.
Services that can help
Keep Your Attention on Patient Care
Get a structured review of your professional income, GST exposure, TDS and practice controls.