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About this tool
Presumptive income and tax for professionals under Section 44ADA, with turnover limit checks.
Section 44ADA Calculator works out the presumptive income a resident professional can declare — 50% of gross receipts, or more if you choose — and the income tax on it under the new or old regime. It also checks which turnover ceiling applies to you: ₹75 lakh when cash receipts are 5% of turnover or less, otherwise ₹50 lakh. A side-by-side comparison shows what the same year would cost if you kept regular books and claimed your actual expenses instead.
Open Section 44ADA Calculator on AltFTool — it loads instantly in your browser.
Enter the values you already know.
Fine-tune the options to match your scenario.
Read the result and use it in your planning or reporting.
The ₹75 lakh limit is only offered when your cash receipts are within the 5% condition — otherwise it falls back to ₹50 lakh.
See the presumptive tax and the actual-expenses tax next to each other before you commit.
Slab tax, Section 87A rebate with marginal relief, surcharge with marginal relief and 4% cess are all applied.
Resident individuals and partnership firms (not LLPs) carrying on a profession specified in Section 44AA(1) — legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, company secretary, information technology and a few notified others.
₹50 lakh normally, raised to ₹75 lakh when cash receipts do not exceed 5% of total gross receipts. Receipts through cheque or draft that are not account-payee count as cash for this test.
Not under 44ADA. To declare a lower profit you must maintain books under Section 44AA and get them audited under Section 44AB, and pay tax on the actual profit.
No. The restriction on re-entering the scheme for five years is in Section 44AD(4) and does not apply to professionals under 44ADA, who may choose year by year.
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