Presumptive taxation calculator
Deemed-profit math for s.44AD (small business), s.44ADA (specified profession), and s.44AE (goods-carriage). No books needed — just confirm you sit inside the threshold.
Deemed profit
₹0
- Eligible — within ₹3,00,00,000 limit (cash-low track).
- Advance tax: single instalment by 15 Mar.
- Lock-out (s.44AD(4)): if you opt out after declaring under 44AD, you cannot return for 5 subsequent years and must keep books + audit if your income exceeds the basic exemption.
- Not available to LLPs or companies.
How we calculate this
Source: Income Tax Department — 2026-27 bracket schedule.
Last reviewed:
| Band | Rate |
|---|
- Digital / banking receipts × 6%[s.58 (44AD)]₹0
- Cash receipts × 8%[s.58 (44AD)]₹0
- Deemed profit₹0
NOT financial advice - seek advice from a professional for your specific situation
Read the matching guide: Presumptive taxation → · Am I 44AD or 44ADA?
Last reviewed: