44AD presumptive income calculator
Enter your business turnover, split by digital and cash. See the income to declare and whether 44AD applies.
- 6% and 8% rates
- ₹3 crore limit check
- Free, no sign-up
Presumptive tax, done right
44AD saves bookkeeping, but has conditions. Our experts check you qualify and file ITR-4.
Questions people often ask
Do I need to pay advance tax?
Yes, all of it by 15 March, in one instalment.
Can I use 44AD with salary?
Yes. Salary and presumptive business income go in the same return, usually ITR-4.
How 44AD works
Turnover in, income out.
- 6% of turnover received digitally.
- 8% of turnover received in cash.
- Within the limit: ₹2 crore, or ₹3 crore with little cash.
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Individuals with business or professional income Income Tax Department
Common questions
What is section 44AD?
A simple scheme for small businesses: declare a set share of turnover as profit, without full books of account.
What share of turnover is income?
6% of turnover received digitally (bank, UPI, cheque) and 8% of the rest, or more if you earned more.
What is the turnover limit?
₹2 crore, or ₹3 crore if cash receipts are no more than 5% of turnover.
Can I declare less than 6% or 8%?
Only with books of account, and a tax audit if your income is above the basic exemption limit. And you can't use 44AD for the next 5 years.
Who can't use 44AD?
Professionals (see 44ADA), commission or brokerage earners, agency businesses, and LLPs and companies.
