# Presumptive Tax Calculator — Section 44AD & 44ADA

Under 44AD, a small business can declare 6% of digital receipts (8% of cash receipts) as profit. Under 44ADA, professionals can declare 50% of receipts. No detailed books are needed, and you file ITR-4.

Open the calculator: https://itrfilingonline.in/tools/presumptive-tax-44ad

## FAQ

### What are the turnover limits?

44AD: up to ₹3 crore if cash receipts are within 5% of turnover (otherwise ₹2 crore). 44ADA: up to ₹75 lakh under the same 5% cash condition (otherwise ₹50 lakh).

### Can I declare a lower profit?

Yes, but then you must maintain books and may need a tax audit if income is above the exemption limit.

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By ITR Filing Online (TaxCaller India LLP). Call 9911146650.