My Lectures- This time a novel way to look at balancing personal and professional life

Presumptive Taxation &Medical Professionals

Presumptive Taxation: Medical Professionals can use New Section – Section 44 ADA for their Income Tax Purpose

 

 

After Section 44 AD of the Income Tax Act starting 1st April 2017, Section 44 ADA has been inserted namely:

44ADA. (1) Notwithstanding anything contained in sections 28 to 43C, in the case of an assessee, being a resident in India, who is engaged in a profession referred to in sub-section (1) of section 44AA ( it includes medical profession)  and whose total gross receipts do not exceed fifty lakh rupees in a previous year, a sum equal to 50% of the total gross receipts of the assessee in the previous year on account of such profession or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the assessee, shall be deemed to be the profits and gains of such profession chargeable to tax under the head “Profits and gains of business or profession”.

 

IMA’s View Point:

•        The Section is for simplification of taxation for professionals.

•        It will reduce compliance burden on small professionals and will felicitate ease of doing profession.

•        It will also bring parity between small businessmen who enjoy Presumptive Taxation under section 44 AD. It will be applicable to individual doctors, their HUF and their partnership firm (for example Husband & Wife partnership). It will not be applicable to limited liability partnership.  

•        Under this Assessment, doctors need not maintain the books required to be kept under Section 44 AA and doctors need not get the accounts audited under Section 44 AB.

•        All deductions from Section 30 to 38 including depreciation and unabsorbed depreciation and allowances shall be deemed as allowed and written down value of depreciable assets shall be re-computed deducting depreciation which is deemed as allowed.

•Kindly note that as a new section is introduced from 2017, Assessment Year 2017-18 and advance tax in the financial year 2016-17 may have to be calculated accordingly.

•This scheme may not be advisable for the professionals having some net profit ratio, who pay interest on borrowings, has significant depreciation available. 

•Unlike businessman who are permitted under Section 44 AD to pay the whole of advance tax by March 2015, the same concession is not available to doctors and they will have to pay  all 4 instalments of advance tax. 

•Also, there is no provision in Section 44 ADA permitting the professional firms to deduct interest/remuneration paid to partners from the presumptive income offered.

Example: if a doctor is earning less than 50 lacs per annum (most of the doctors will come in this bracket) than 25 lacs will be given to them as mandatory allowable expenses with no need for keeping records. Out of the next 25 lacs, they can claim 2-2.5 lacs on various investments and allowable adjustments and to the rest income tax will be applicable.

Roughly for an income of Rs. 50 lacs, Rs. 5 lacs will be the income tax which in totality comes out to be approx. 10% of the gross income.

When we professionals are ready to give 20-30% of our gross income fee to the corporate sector who provides us the space to have the OPD, paying 10% tax is a peanut and resultant no income tax worries.

Dr S S Agarwal and Dr K K Aggarwal  

-- 

Doctors Day Importance

Doctors’ Day: Ist July

 

 

Doctors’ Day is celebrated in India on 1^st July every year to earmark the Birth & Death anniversary of Bharat Ratna Awardee, Dr. Bidhan Chandra Roy (Dr B C Roy).

 

Dr. B C Roy was born in 1882 in Patna, Bihar and after doing his medical graduation in Kolkota and MRCP and FRCS at London, he started his career as Physician in Patna in 1911.

 

He taught in Patna Medical College and in Carmichael Medical College. 

 

He was a true freedom fighter and joined Mahatma Gandhi in Civil Disobedience Movement. In the field of politics, he became a leader of the Indian National Congress and later Chief Minister of West Bengal.

 

He left us on July 1^st, 1962 but his soul is still there in the collective consciousness of the medical profession of our country.

 

In 1976, he was conferred Bharat Ratna and Dr B C Roy National Sward were constituted in his name the same year.

 

The demand for the Doctors’ Day originated in Kolkota by Kidderpore Branch in 1989 under the Presidentship of Dr. Santanu Banerjee and Dr. Pradip Kumar Chatterjee as the Secretary.

 

Later state working committee of IMA Bengal and the IMA Bengal State Council in 1989 resolved to declare 1^st July as Doctors’ day under the President ship of Dr. Ashok Chaudhuri.

 

The forwarded resolution was considered by IMA Central Working Committee held on 24^th & 25^th April 1991 under the then National President, Dr. Ram Janma Singh and IMA declared 1^st July as Doctors’ Day starting from 1^st July 1991.

 

IMA persuaded the Government of India to accept it as National Doctors’ day and 1^st July 1992 became the historical Doctors’ day when it was accepted and recognised by the Govt. of India.

 

મેડિકલ/પેરામેડિકલ એડ્મિશન માટે ઓનલાઇન ફોર્મ ભરવા માટે ના Steps

1. વેબસાઇટ www.medguj.nic.in પર જાઓ.
2. “Applied for admission in medical courses-ACPMEC-2016” બટન પર ક્લિક કરો
3. હવે જે પેજ ખૂલે તેમાં ડાબી બાજુ કેસરી કલર માં આપેલ “Click here for new registration” બટન પર ક્લિક કરો, એટલે એક નવું પેજ ઓપન થશે.
4. Course name માં medical/paramedical ઓપ્શન સિલેક્ટ કરો.
5. GUJCET ૨૦૧૬ નો seat number અને GUJCET ૨૦૧૬ નો application number લખો.
6. ૧૪ આંકડા નો PIN નંબર લખો (Axis bank માંથી અથવા ઓનલાઇન ખરીદેલ બૂકલેટ માંથી લખવા)
7. ગુજકેટ ૨૦૧૬ માર્કશીટમાં દર્શાવ્યા પ્રમાણે તમારું નામ લખો
8. Green કલર માં લખેલ Captcha કોડ એન્ટર કરો
9. Submit બટન ક્લિક કરો
10. હવે જે પેજ ખૂલે તેમાં Personal detail ભરવાની થશે જેમાં પ્રથમ તમને લાગુ પડતી gender, category અને subcategory સિલેક્ટ કરો
11. ગુજરાત સરકારશ્રીના સક્ષમ અધિકારી દ્વારા આપવામાં આવેલ આવકનાં પ્રમાણપત્ર મુજબ આવક લખો.
12. જો તમે પગ ને લગતી શારીરિક ખોડખાપણ ધરાવતા હો તો “YES” સિલેક્ટ કરો અને ત્યારબાદ તે ખોડખાપણ ના સર્ટિફિકેટ નો સિરિયલ નંબર અને તેની તારીખ લખો
13. ત્યારબાદ જન્મતારીખ, માતા અને પિતા નું પુરૂ નામ લખો
14. અમદાવાદ અને સુરત ના local candidate માટે:  જો આપની પાસે એન.એચ.એલ. મ્યુનિસિપલ કોલેજનું લોકલ ઉમેદવારનું પ્રમાણપત્ર હોય તો YES પર ક્લીક કરો.
15. જો ધોરણ 10/12 સંસ્કૃત સાથે પાસે કરેલ હોય તો “YES” સિલેક્ટ કરો
16. ધોરણ ૧૦ ની marksheet પ્રમાણે કુલગુણ માંથી મેળવેલ ગુણ લખો (જો ૧૦માં ધોરણમાં ગ્રેડ સિસ્ટમ હોય તો આ મુજબ ગણતરી કરો. ટકાવારી = CGPA X  ૯.૫ )
17. ધોરણ ૧૨ ની marksheet પ્રમાણે examination board, SID number, School Index No, district name, Seat number લખો
18. ધોરણ ૧૨ ની માર્કશીટ પ્રમાણે બેઠક નંબર, પાસ કર્યાનો મહિનો અને વર્ષ, ગ્રુપ લખો.
19. ધોરણ ૧૨ અને GUJCET ના માર્કસ ઓટોમેટિક આવી જશે, જે ચેક કરી લો
20. Other detail માં આપેલ વિગતો જેવી કે જન્મસ્થળ, નાગરિકત્વ, સરનામું, મોબાઇલ નંબર (ખાસ) અને ઇ-મેઈલ આઇડી લખવી
21. GUJCET ૨૦૧૬ નો સીટ નંબર તમારો “USER ID” થશે
22. હવે તમને મનગમતો ૬ થી ૧૨ અક્ષર નો પાસવર્ડ બનાવો જેમાં આંકડા અને અંગ્રેજી મૂળાક્ષર બંને હોય (ફરી વખત લૉગ ઇન થવા માટે આ પાસવર્ડ યાદ રાખો)
23. Declaration અને undertaking વાંચ્યા બાદ “I Accept” સિલેક્ટ કરો
24. “Submit registration detail” બટન પર ક્લિક કરો
25. હવે તમને તમારી બધીજ વિગતો અને ફોટો દેખાશે જે ચેક કરી લો (તમારો ફોટો GUJCET ૨૦૧૬ માંથી ઓટોમેટિક અપલોડ થઈ જાશે)
26. જો કોઈ વિગત સુધારવાની જરૂર લાગે તો “EDIT REGISTRATION” બટન પર ક્લિક કરો અને સુધારો કરો
27. જો બધી જ વિગતો બરાબર હોય તો  “CONFIRM REGISTRATION DETAIL” બટન પર ક્લિક કરો
28. તમારું online registration હવે પૂરું થશે 
29. હવે ઉપર ની બાજુ આપેલ PRINT REGISTRTION DETAIL બટન ક્લિક કરતાં acknowledgement slip આવશે જેની પ્રિન્ટ કાઢી લો
30. જો acknowledgement slip માં document verification નું લિસ્ટ આપેલું હોય, તો acknowledgement slip અને બધા જ documents (ઓરિજનલ અને તેની self  attested ફોટોકોપી) લઈ નજીક ના હેલ્પ સેન્ટર પર એ પ્રક્રિયા માટે સંપર્ક કરો 
------------------------------------------------
હેલ્પ સેન્ટરોની યાદી
1. બી.જે.મેડીકલ કોલેજ, અમદાવાદ.
2. સરકારી મેડીકલ કોલેજ, વડોદરા
3. સરકારી મેડીકલ કોલેજ, સુરત
4. સરકારી મેડીકલ કોલેજ, ભાવનગર
5. પી.ડી.યુ. મેડીકલ કોલેજ, રાજકોટ
6. એમ.પી.શાહ મેડીકલ કોલેજ, જામનગર
7. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, સોલા, અમદાવાદ
8. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, ગાંધીનગર
9. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, ધારપુર-પાટણ
10. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, હિંમતનગર
11. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, ગોત્રી, વડોદરા
12. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, વલસાડ
13. જી.એમ.ઈ.આર.એસ. મેડીકલ કોલેજ, જૂનાગઢ

હેલ્પ સેન્ટર પર થતી કામગીરી
૧. ઓનલાઇન ફોર્મ ભરવા
૨. પ્રમાણપત્રો ની ચકાસણી
૩. એડ્મિશન પ્રક્રિયા ને લાગતું માર્ગદર્શન

Please print and keep this in your clinic/Hospital

Bio-Medical Waste Management Rules, 2016

Here are the points to be known to every doctor

Dr K K Aggarwal

Bio-Medical Waste Management Rules, 2016

These rules shall apply to all persons who generate, collect, receive, store, transport, treat, dispose, or handle bio medical waste in any form including hospitals, nursing homes, clinics, dispensaries, veterinary institutions, animal houses, pathological laboratories, blood banks, ayush hospitals, clinical establishments, research or educational institutions, health camps, medical or surgical camps, vaccination camps, blood donation camps, first aid rooms of schools, forensic laboratories and research labs.

"authorised person" means an occupier or operator authorised by the prescribed authority to generate, collect, receive, store, transport, treat, process, dispose or handle bio-medical waste in accordance with these rules and the guidelines issued by the Central Government or the Central Pollution Control Board, as the case may be;

(f) "bio-medical waste" means any waste, which is generated during the diagnosis, treatment or immunisation of human beings or animals or research activities pertaining thereto or in the production or testing of biological or in health camps, including the categories mentioned in Schedule I appended to these rules;

Duties of the Occupier. - It shall be the duty of every occupier to

(a) Take all necessary steps to ensure that bio-medical waste is handled without any adverse effect to human health and the environment and in accordance with these rules;

(b) Make a provision within the premises for a safe, ventilated and secured location for storage of segregated biomedical waste in colored bags or containers in the manner as specified in Schedule I, to ensure that there shall be no secondary handling, pilferage of recyclables or inadvertent scattering or spillage by animals and the bio-medical waste from such place or premises shall be directly transported in the manner as prescribed in these rules to the common bio-medical waste treatment facility or for the appropriate treatment and disposal, as the case may be, in the manner as prescribed in Schedule I;

(c) Pre-treat the laboratory waste, microbiological waste, blood samples and blood bags through disinfection or sterilisation on-site in the manner as prescribed by the World Health Organisation (WHO) or National AIDs Control Organisation (NACO) guidelines and then sent to the common bio-medical waste treatment facility for final disposal;

(d) Phase out use of chlorinated plastic bags, gloves and blood bags within two years from the date of notification of these rules;

 (e) Dispose of solid waste other than bio-medical waste in accordance with the provisions of respective waste management rules made under the relevant laws and amended from time to time;

(f) Not to give treated bio-medical waste with municipal solid waste;

 (g) Provide training to all its health care workers and others, involved in handling of bio medical waste at the time of induction and thereafter at least once every year and the details of training programmes conducted, number of personnel trained and number of personnel not undergone any training shall be provided in the Annual Report;

(h) immunise all its health care workers and others, involved in handling of bio-medical waste for protection against diseases including Hepatitis B and Tetanus that are likely to be transmitted by handling of bio-medical waste, in the manner as prescribed in the National Immunisation Policy or the guidelines of the Ministry of Health and Family Welfare issued from time to time;

i) Establish a Bar- Code System for bags or containers containing bio-medical waste to be sent out of the premises or place for any purpose within one year from the date of the notification of these rules;

(j) Ensure segregation of liquid chemical waste at source and ensure pre-treatment or neutralisation prior to mixing with other effluent generated from health care facilities;

 (k) Ensure treatment and disposal of liquid waste in accordance with the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974); 5

 (l) Ensure occupational safety of all its health care workers and others involved in handling of biomedical waste by providing appropriate and adequate personal protective equipments;

(m) Conduct health check up at the time of induction and at least once in a year for all its health care workers and others involved in handling of bio- medical waste and maintain the records for the same;

 (n) Maintain and update on day to day basis the bio-medical waste management register and display the monthly record on its website according to the bio-medical waste generated in terms of category and colour coding as specified in Schedule I;

(o) Report major accidents including accidents caused by fire hazards, blasts during handling of biomedical waste and the remedial action taken and the records relevant thereto, (including nil report) in Form I to the prescribed authority and also along with the annual report;

 (p) Make available the annual report on its web-site and all the health care facilities shall make own website within two years from the date of notification of these rules;

(q) Inform the prescribed authority immediately in case the operator of a facility does not collect the bio-medical waste within the intended time or as per the agreed time;

(r) Establish a system to review and monitor the activities related to bio-medical waste management, either through an existing committee or by forming a new committee and the Committee shall meet once in every six months and the record of the minutes of the meetings of this committee shall be submitted 

along with the annual report to the prescribed authority and the healthcare establishments having less than thirty beds shall designate a qualified person to review and monitor the activities relating to bio-medical waste management within that establishment and submit the annual report;

(s) Maintain all record for operation of incineration, hydro or autoclaving etc., for a period of five years;

 (t) Existing incinerators to achieve the standards for treatment and disposal of bio-medical waste as specified in Schedule II for retention time in secondary chamber and Dioxin and Furans within two years from the date of this notification.

IMA white paper on organ transplant

Content courtasy-IMA

What is a competent authority?

It means the Head of the institution or hospital carrying out transplantation or committee constituted by the head of the institution or hospital for the purpose.

What is its role?

To give clearance to all near relative based transplants. The competent authority may seek the assistance of the Authorisation Committee in its decision making, if required.

What is authorisation committee?

For giving clearances in case of transplant is between other than near relatives and all cases where the donor or recipient is foreign national (irrespective of them being near relative or otherwise), the approval will be granted by the Authorisation Committee of the hospital or if hospital based Authorisation Committee is not constituted, then by the District or State level Authorisation Committee.

What is the composition of Authorisation Committees?

1.       There shall be one State level Authorisation Committee.

2.       Additional Authorisation Committees in the districts or Institutions or hospitals may be set up as per norms given which may be revised from time to time by the concerned State Government or Union territory Administration by notification.

3.       No member from transplant team of the institution should be a member of the respective Authorisation Committee.

4.       Authorisation Committee should be hospital based if the number of transplants is twenty five or more in a year at the respective transplantation centres, and if the number of organ transplants in an institution or hospital are less than twenty-five in a year, then the State or District level Authorisation Committee would grant approval(s).

What constitutes hospital based Authorisation Committee?

The hospital based Authorisation Committee shall, as notified by the State Government in case of State and by the Union territory Administration in case of Union territory, consist of

(a) The Medical Director or Medical Superintendent or Head of the institution or hospital or a senior medical person officiating as Head - Chairperson;

(b) Two senior medical practitioners from the same hospital who are not part of the transplant team – Member;

(c) two persons (preferably one woman) of high integrity, social standing and credibility, who have served in high ranking Government positions, such as in higher judiciary, senior cadre of police service or who have served as a reader or professor in University Grants Commission approved University or are self-employed professionals of repute such as lawyers, chartered accountants, doctors of Indian Medical Association, reputed non-Government organisation or renowned social worker - Member;

(d) Secretary (Health) or nominee and Director Health Services or nominee from State Government or Union territory Administration - Member.

What constitutes State or District Level Authorisation Committees?

The State or District Level Authorisation Committee shall, as notified by the State Government in case of State and by the Union territory Administration in case of Union territory, consist of,—

(a) A Medical Practitioner officiating as Chief Medical Officer or any other equivalent post in the main or major Government hospital of the District – Chairperson;

(b) Two senior registered medical practitioners to be chosen from the pool of such medical practitioners who are residing in the concerned District and who are not part of any transplant team– Member;

(c) Two persons (preferably one woman) of high integrity, social standing and credibility, who have served in high ranking Government positions, such as in higher judiciary, senior cadre of police service or who have served as a reader or professor in University Grants Commission approved University or are self-employed professionals of repute such as lawyers, chartered accountants, doctors of Indian Medical Association, reputed non-Government organisation or renowned social worker - Member;

(d) Secretary (Health) or nominee and Director Health Services or nominee from State Government or Union territory Administration–Member: Provided that effort shall be made by the State Government concerned to have most of the members’ ex-officio so that the need to change the composition of Committee is less frequent.

What is the Quorum of Authorisation Committee?

The quorum of the Authorisation Committee should be minimum four and the quorum shall not be complete without the participation of the Chairman, the presence of Secretary (Health) or nominee and Director of Health Services or nominee.

Can the committee be manipulated?

It’s unlikely. The quorum makes its mandatory to have minimum two government representatives.

Can the medical officer of case incharge be a member of any committee?

The medical practitioner who will be part of the organ transplantation team for carrying out transplantation operation shall not be a member of the Authorisation Committee constituted under the provisions of clauses (a) and (b) of sub-section(4) of section 9 of the Act or of the competent authority.

What about if the donor and recipients are both foreign nationals?

When the proposed donor or recipient or both are not Indian nationals or citizens whether near relatives or otherwise, the Authorisation Committee shall consider all such requests and the transplantation shall not be permitted if the recipient is a foreign national and donor is an Indian national unless they are near relatives.

What is to be seen by the authorisation committee if the donors and recipients are not related?

The Authorisation Committee shall evaluate nine points-

·         Evaluate that there is no commercial transaction between the recipient and the donor and that no payment has been made to the donor or promised to be made to the donor or any other person

·          Prepare an explanation of the link between them and the circumstances which led to the offer being made

·          Examine the reasons why the donor wishes to donate

·          Examine the documentary evidence of the link, e.g. proof that they have lived together, etc.

·          Examine old photographs showing the donor and the recipient together

·          Evaluate that there is no middleman or tout involved

·          Evaluate that financial status of the donor and the recipient by asking them to give appropriate evidence of their vocation and income for the previous three financial years and any gross disparity between the status of the two must be evaluated in the backdrop of the objective of preventing commercial dealing

·          Ensure that the donor is not a drug addict

·          Ensure that the near relative or if near relative is not available, any adult person related to donor by blood or marriage of the proposed unrelated donor is interviewed regarding awareness about his or her intention to donate an organ or tissue, the authenticity of the link between the donor and the recipient, and the reasons for donation, and any strong views or disagreement or objection of such kin shall also be recorded and taken note of.

Who will approve the SWAP cases?

Cases of swap donation shall be approved by Authorisation Committee of hospital or district or State in which transplantation is proposed to be done and the donation of organs shall be permissible only from near relatives of the swap recipients.

Can the process be expedited?

When the recipient is in a critical condition in need of life saving organ transplantation within a week, the donor or recipient may approach hospital in-charge to expedite evaluation by the Authorisation Committee.

Who is a near relative?

A: Grandmother, grandfather, mother, father, brother, sister, son, daughter, grandson and granddaughter, above the age of eighteen years. They have to be related genetically.

Who gives clearance in cases of near relatives?

Where the proposed transplant of organs is between near relatives related genetically the competent authority or the Authorisation Committee (in case donor or recipient is a foreigner)

What is their role?

The committee shall evaluate;

(i)                  Documentary evidence of relationship

Relevant birth certificates

Marriage certificate

Other relationship certificate from Tehsildar or Sub-divisional magistrate or Metropolitan Magistrate or Sarpanch of the Panchayat

Similar other identity certificates like Electors Photo Identity Card or AADHAAR card  

(ii)                Documentary evidence of identity and residence of the proposed donor

Ration card

Voter identity card

Passport

Driving license

PAN card

Bank account

Family photograph depicting the proposed donor and the proposed recipient along with another near relative

Similar other identity certificates like AADHAAR Card (issued by Unique Identification Authority of India).

If in the opinion of the competent authority, the relationship is not conclusively established after evaluating the above evidence, it may in its discretion direct DNA Profiling from NABL certified lab.

Can the competent authority be misled?

Only if the above documents are forged. It may be difficult for the competent authority to scrutinise forged documents.

What is the procedure when the donor is a spouse?

Where the proposed transplant is between a married couple the competent authority or Authorisation Committee (in case donor or recipient is a foreigner) must evaluate the factum and duration of marriage and ensure that documents such as marriage certificate, marriage photograph etc. are kept for records along with the information on the number and age of children and a family photograph depicting the entire family, birth certificate of children containing the particulars of parents.

Dr K K Aggarwal