About this tool
Explore a presumptive-income scenario under the selected scheme and receipt assumptions. The worksheet separates receipts, estimated presumptive profit and the tax model rather than treating turnover as the final taxable result.
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server.
मुख्य इनपुट और नियंत्रण हिंदी में देखने के लिए ऊपर “🇮🇳 हिंदी में देखें” चुनें। गणना और फ़ाइल प्रोसेसिंग इसी ब्राउज़र टैब में होती है; टूल आपके इनपुट हमारी होस्टिंग पर नहीं भेजता।
Features
- Work with Digital / Bank Receipts Turnover (₹); Cash Receipts Turnover (₹).
- Presumptive Section: choose from Section 44ADA — Specified Professionals (50% of Gross Receipts); Section 44AD — Eligible Small Business (6% Digital / 8% Cash).
- Review Total Gross Receipts; Deemed Taxable Profit; Income Tax (New Regime + Cess) in the result breakdown.
Benefits
- Compare receipt assumptions within the selected model.
- Separate gross receipts from the estimated profit figure.
Who should use this tool?
- Small businesses reviewing a tax scenario.
- Professionals discussing a presumptive-income estimate.
How to use
- Complete the labelled fields for your scenario, including Digital / Bank Receipts Turnover (₹); Cash Receipts Turnover (₹). Use the units shown beside each field.
- Choose Presumptive Section to match the situation you want to check.
- Select Calculate / Run Tool and review Deemed Taxable Income & New Regime Tax and Total Gross Receipts; Deemed Taxable Profit.
- Check the assumptions and limitations below. Adjust a value to compare scenarios, then copy or download the result you need.
Try these worked examples
| Scenario | Example inputs | Example result |
|---|---|---|
| ₹24 Lakh Freelance Consultant (Sec 44ADA) | Presumptive Section: Section 44ADA — Specified Professionals (50% of Gross Receipts)Digital / Bank Receipts Turnover (₹): 2400000Cash Receipts Turnover (₹): 0 | Profit: ₹12,00,000 | Tax: ₹0 |
| ₹80 Lakh Digital + ₹10 Lakh Cash Trader (Sec 44AD) | Presumptive Section: Section 44AD — Eligible Small Business (6% Digital / 8% Cash)Digital / Bank Receipts Turnover (₹): 8000000Cash Receipts Turnover (₹): 1000000 | Profit: ₹5,60,000 | Tax: ₹0 |
Reference and processing
Income Tax Department India — ITR-4 Sugam (Sec 44AD / 44ADA) · Listed applicability: AY 2026-27
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server.
FAQs
Does choosing a scheme prove that I qualify for it?
The selector chooses a calculation model. Eligibility, receipt limits, profession or business type and other conditions must be checked independently against the applicable rules.
Which inputs do I need for Presumptive Taxation Calculator (Section 44AD & 44ADA)?
Use Presumptive Section; Digital / Bank Receipts Turnover (₹); Cash Receipts Turnover (₹). The built-in examples show how those fields fit together.
What should I check before using this result?
Enhanced limits (₹3 Cr for 44AD, ₹75L for 44ADA) require at least 95% of receipts to be digital/non-cash. Check current official rules and your own circumstances before making a filing or financial decision.
What happens to the information I enter?
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server. Tool favourites save only tool IDs in this browser. Sharing sends the tool link, not your working values or files.