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Presumptive Income — 44AD / 44ADA

Presumed taxable income at 8% (cash) / 6% (digital) for 44AD, 50% for 44ADA professionals.

Your inputs
50,00,000
Result
Presumed income
₹3,00,000
Rate applied
6%
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Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.

Assumptions
  • 44AD turnover limit: ₹3 cr (if digital receipts ≥ 95%), else ₹2 cr.
  • 44ADA receipts limit: ₹75L (if digital receipts ≥ 95%), else ₹50L.
  • Once opted out, can't re-opt for 5 years.
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