Direct Tax
Presumptive Tax (44AD / 44ADA)
Updated for FY 2026-27 · Last verified 2026-06-04
Choose your section and enter turnover/receipts to check presumptive eligibility and deemed income.
44AD (business): 6% deemed income for 95%+ digital receipts up to ₹3cr; 8% otherwise up to ₹2cr. 44ADA (professionals): 50% deemed income up to ₹75L (95%+ digital) or ₹50L otherwise. Deemed income is taxed at your normal slab rate — this is not your final tax.
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A CA will review your actual situation — this estimate is a starting point.
Estimate only — not professional advice. Tax laws change; figures may differ from your actual liability. Consult a qualified CA before making financial decisions.