44ADA Presumptive Tax Calculator

Estimate presumptive professional income under Section 44ADA from gross receipts and an editable presumptive-income percentage.

Estimate presumptive income under 44ADA

Enter eligible gross receipts and the presumptive-income percentage you have verified for your situation.

Gross professional receipts

Presumptive income (%)50% is a common reference for 44ADA, but verify current eligibility and rules before relying on it.

Other taxable income to add for planning

Presumptive professional income—

Combined planning income—

Implied balance of receipts—

Income tax—

How the calculation works

Presumptive professional income = gross professional receipts × entered presumptive-income percentage. The tool also shows the mathematical balance of receipts and optionally adds other income for a planning total, but it does not calculate income tax.

How to use the result

Use it as an arithmetic scenario tool only after confirming that Section 44ADA applies to the taxpayer, profession, receipt level and year in question. Keeping the percentage editable avoids treating a statutory rule as permanently fixed.

Assumptions and limitations

Eligibility, specified professions, digital-receipt conditions, receipt limits, deductions, books/audit requirements and income-tax rates can change or depend on facts. The calculator does not determine tax liability or filing position.

Example

At ₹30 lakh of receipts and a 50% presumptive-income percentage, the arithmetic presumptive income is ₹15 lakh before considering other income and tax rules.

Frequently asked questions

Does this calculator determine whether I am eligible for Section 44ADA?

No. Eligibility and the applicable receipt limit must be verified separately for the relevant tax year.

Why is the presumptive percentage editable?

It lets you model the rule you have verified rather than relying on a hard-coded assumption that may not fit every case.

Does the tool calculate income tax?

No. It estimates a presumptive professional-income base only.

Does the implied balance equal deductible expenses?

No. It is only the mathematical difference between receipts and the presumptive income figure, not an itemized expense claim.