Dr. Juhi reports to you that her gross receipt from her medical profession for the year ended 31-03-2023 is 49,20,000. Her net income as per income and expenditure account is *26,40,000 before adjustment of depreciation of 2,10,000. She did not pay any amount by way of advance tax during the financial year 2022-23. She has two residential house properties, of which one is self- occupied for residence and another is let out for the monthly rent of 10,000 during the financial year 2022-23. Advise Dr. Juhi with reference to section 44ADA on filing of return with optimal tax liability besides compliance cost. Assume that she approached you in April, 2023 and you have given your advise then. Ignore the provisions of section 115BAC.