Presumptive Taxation Eligibility Checker
Check whether you qualify for presumptive taxation under Section 44AD/44ADA, what you would actually pay, and whether opting in is in your interest.
Presumptive taxation lets eligible small businesses and professionals declare a fixed percentage of turnover as income instead of maintaining detailed books. It is the most efficient option for the right taxpayer, and an expensive five-year trap for the wrong one. This checker tells you whether you qualify, what you would actually pay, and whether opting in is in your interest.
- —Turnover and gross receipts are as defined under the applicable provision.
- —The percentage of receipts not received through banking channels is computed across the full financial year.
- —Thresholds and rates are held as statutory data for the financial year selected and are reviewed after each Union Budget.
- —The goods carriage scheme is not yet covered.
- —This is an indicative assessment, not a filing position.
This tool provides an indicative assessment only and does not constitute tax advice or a filing position. Eligibility depends on facts not captured here. Have your position reviewed by a qualified Chartered Accountant before filing.
Have a CA review your position