How to Use Presumptive Tax Calculator (Sec 44AD / 44ADA)
This calculator helps taxpayers quickly estimate their presumptive income under Section 44AD and Section 44ADA of the Income Tax Act. It automatically calculates the deemed profit percentage based on your receipts.
- Enter your Gross Receipts – Other than ECS / Cheque / DD.
- Enter your Gross Receipts received through ECS / Cheque / Digital Mode.
- If you maintain books of accounts, enter your Book Profit (Net Profit Declared).
- Click the Calculate button.
- The tool will automatically calculate:
- Total Gross Receipts
- Deemed Profit @ 8% for non-digital receipts
- Deemed Profit @ 6% for digital receipts
- Total Deemed Profit and comparison with book profit
Benefits of This Calculator
- Instantly calculate presumptive income under Section 44AD / 44ADA.
- Automatically separates digital and non-digital receipts.
- Helps compare book profit vs presumptive profit.
- Saves time for CA, tax professionals and taxpayers.
- Helps decide whether presumptive taxation is beneficial.
Presumptive Tax Calculator Sec 44AD / 44ADA
Fill your receipts & book profit. The calculator auto-computes deemed profit @ 8% (Non‑ECS) and 6% (ECS), plus your actual net profit %.
Auto formats to ₹ (en‑IN)
Total Gross Receipts₹ 0.00
Deemed Profit – Non‑ECS @ 8%₹ 0.00
Deemed Profit – ECS @ 6%₹ 0.00
Total Deemed Profit₹ 0.00
Net Profit % of Gross Receipts0.00%
Book Profit (as entered)₹ 0.00
Variance vs. Total Deemed Profit₹ 0.00
If you opt for presumptive: taxable profit is generally the higher of deemed profit and book profit (as applicable to your situation). Consult your tax advisor for the right option.
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