Tax Planning Engine
Presumptive Tax Calculator (Section 44AD / 44ADA)
Instantly compute your business presumptive profits (u/s 44AD) and professional receipts (u/s 44ADA) taxes. Compare regimes and optimize your taxes u/s Indian Income Tax Act.
Presumptive Profit & General Income
Section 44AD: Presumptive Business Turnover
Section 44ADA: Presumptive Professional Receipts
Profit is computed u/s 44ADA at 50% of the gross receipts automatically.
Other Income & Deductions (Old Regime)
* Deductible under both tax regimes.
* Deductible under Old Regime only (max 2L).
Tax Slabs Analysis
Business Presumptive Profit:₹1,44,000
Professional Presumptive Profit (50%):₹0
Total Presumptive Profit:₹1,44,000
New Tax Regime
Taxable Income
₹1,59,000
Total Tax₹0
Old Tax Regime
Taxable Income
₹0
Total Tax₹0
Calculated tax due is ₹0 under both regimes.
Presumptive Scheme Eligibility Rules
•Section 44AD (Business): Available for individuals, HUFs, and partnership firms (excluding LLPs) whose total business turnover does not exceed ₹3 Crore (increased from ₹2 Crore u/s Budget updates).
•Section 44ADA (Profession): Available for resident individuals who are engaged in specified professions (Medical, Legal, Engineering, Accountancy, Technical Consultancies) with gross receipts up to ₹75 Lakhs.
•Exemption from Bookkeeping: Taxpayers opting for presumptive schemes u/s 44AD / 44ADA are exempt from maintaining books of accounts u/s 44AA and getting them audited.