Section 44ADA Calculator India 2026 — Presumptive Tax for Freelancers & Professionals
What is Section 44ADA? Section 44ADA of the Income Tax Act allows eligible professionals — freelancers, doctors, lawyers, engineers, architects, accountants, and technical consultants — to declare 50% of their gross receipts as taxable income , without maintaining detailed books of accounts or getting a tax audit. For Assessment Year 2026-27 (FY 2025-26), the threshold is: String.fromCharCode(8377)50 lakh — if cash receipts exceed 5% of total receipts String.fromCharCode(8377)75 lakh — if cash receipts are 5% or less of total receipts (mostly digital payments) Section 44ADA Calculator — AY 2026-27 🧮 Section 44ADA Presumptive Tax Calculator Total Gross Receipts (String.fromCharCode(8377)) Cash Receipts (String.fromCharCode(8377)) — Leave 0 if fully digital Tax Regime New Tax Regime (Default) Old Tax Regime Presumptive Income (50%) ...