India · Salary & Tax

Section 44ADA Presumptive Professional Income Calculator India

Estimate presumptive professional income under Section 44ADA using the statutory 50% basis.

India-focusedAY 2026-27 planningMethod & assumptions ↓

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How this calculator works

Section 44ADA allows eligible resident professionals in specified professions to compute presumptive income at 50% of gross receipts, subject to conditions. The receipts limit is generally ₹50 lakh, enhanced to ₹75 lakh where cash receipts do not exceed 5%.

Important note

This tool is designed for planning and does not replace a tax return, challan computation, professional advice or the Income Tax Department's official systems.

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How to use this calculator

  1. Set Gross professional receipts (default 3000000).
  2. Set Cash receipts (default 100000).
  3. Select Calculate to update the result. Reset restores the starting values.

Planning estimate only. Verify current law, eligibility, payment dates, credits and official guidance before filing or paying tax.

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