Presumptive Taxation Calculator (Section 44ADA)

Calculate tax under the presumptive taxation scheme for professionals. Under Section 44ADA, eligible professionals can declare 50% of gross receipts as income without maintaining detailed books of accounts.

44ADA Calculator

Total receipts during the financial year (max ₹75 lakhs for 44ADA)

Minimum 50% under 44ADA

Section 44ADA Explained

Section 44ADA is a presumptive taxation scheme for professionals with turnover up to ₹75 lakhs (₹50 lakhs if less than 95% digital receipts).

Eligible Professionals

  • Doctors, lawyers, engineers, architects
  • Accountants, interior decorators
  • Film artists, authorized representatives
  • IT professionals, consultants
Under 44ADA:
Taxable Income = Gross Receipts × 50% (minimum)
No need to maintain books of accounts or get audit

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Frequently Asked Questions about 44ADA Calculator