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Presumptive Income Calculator — 44AD, 44ADA, 44AE

44AD, 44ADA & 44AE (new Section 58) eligibility and income. Free, no sign-up — the maths runs in your browser.

Small business Now Section 58 of the 2025 Act Old & new sections

Deemed income—

Eligibility—

Estimate for planning — not a final computation. Rates as per Budget 2026, GST 2.0 and the Income-tax Act, 2025.

How this calculator works

Checks eligibility and works out deemed income: 6% of digital and 8% of other business receipts (44AD), 50% of professional receipts (44ADA), or a fixed amount per goods vehicle (44AE). Higher turnover limits apply when cash receipts are within 5%.

Worked example

Shop turnover ₹40 lakh, 80% received digitally: deemed income = 6% × ₹32 lakh + 8% × ₹8 lakh = ₹2,56,000.

How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder

FAQ

Questions about this calculator

Yes. You can never declare less without books and (above the exemption limit) a tax audit.

If you opt out of 44AD after using it, you cannot return to it for five years, and audit may apply in between.

Presumptive taxation is an income-tax concept; GST registration depends on GST thresholds.

Tax Library

Understand the law behind this calculator

Section 44AD, 44ADA, 44AE → 58: Presumptive taxation — 6/8%, 50% and per-vehicleSection guide Section 44AB → 63: Tax audit — who needs it and whenSection guide ITR-4 SugamITR form Doctors & clinicsBy profession Advocates & law firmsBy profession Freelancers & consultantsBy profession

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