Hospital doctor: salary plus visiting fees
Sample: Dr Sana, 39, consultant at a hospital in Kochi, visits two clinics.
Visiting fees taxed on ₹3 lakh, not ₹6 lakh
Salary as salary; visiting fees as profession under the 50% scheme. One return, both TDS credits.
ITR-4New regimeFY 2026-27
Salary
| Gross salary | ₹24,00,000 |
| Standard deduction | (₹75,000) |
Profession, Sec 58 (old 44ADA)
| Visiting fees received | ₹6,00,000 |
| Income at 50% | ₹3,00,000 |
Tax
| Total income | ₹26,25,000 |
| Tax for the year | ₹3,82,200 |
| TDS on salary | (₹2,92,500) |
| TDS on fees at 10% (old 194J) | (₹60,000) |
Tax to pay₹29,700