Presumptive taxation lets small businesses and professionals pay tax on a fixed share of receipts without keeping full books. The share is 6% (digital) or 8% (cash) under 44AD, 50% under 44ADA, and a fixed amount per vehicle under 44AE.
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Presumptive tax calculator (44AD, 44ADA, 44AE)
Quick estimate of presumptive income and tax for small businesses, professionals and transporters under sections 44AD, 44ADA and 44AE for FY 2025-26.
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New regime, FY 2025-26. For deductions, salary and house property, use the ITR-4 workbook.
This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
Sources
Last verified: 6 Nov 2026