Income Tax

Presumptive Taxation Calculator

Compute presumptive income under 44AD, 44ADA, 44AE with eligibility check and tax liability.

Presumptive Taxation Scheme

Digital/Banking Receipts (₹) — taxed @ 6%

Cash Receipts (₹) — taxed @ 8%

Actual Net Income from Business/Profession (₹) — for comparison

Note: Under 44AD/44ADA, no deduction under 30–38 is separately allowed (included in presumptive income). Books of accounts not required if opting. If opted out in any year, cannot re-opt for next 5 years for 44AD. 44ADA: eligible professions specified under Section 44AA.

For general guidance only. Consult your CA for advice specific to your situation.