GST & Tax · Local-first · Beta

Presumptive Tax Calculator

Screen common 44AD, 44ADA and 44AE eligibility facts and estimate presumptive income.

Instant result•No account•Inputs stay in your browser

India tax and payroll · controlled beta

Enter your declared records

Runs locally

Assessment year

This release supports the AY 2026-27 presumptive-policy snapshot only.

Presumptive scheme

Choose only a scheme whose eligibility facts you have confirmed.

Entity type

Eligibility differs by scheme; companies, LLPs and non-residents are stopped in this version.

Activity type

Specified professions, commission/brokerage and agency businesses are not eligible for 44AD in this tool.

Resident for the relevant period

The supported presumptive provisions require the specified resident status.

Annual gross receipts / turnover

Enter gross receipts for the relevant previous year.

Cash receipt percentage

Enter the percentage of receipts received in cash; the threshold changes at 5%.

Number of goods carriages

Used only for section 44AE; maximum ten vehicles is supported.

Vehicle-months per carriage

Use the months each vehicle was owned or hired during the year for section 44AE.

Goods-carriage type

This release supports the ₹7,500 vehicle-month rule for non-heavy goods carriages only.

Your estimate will appear here

Complete the form to see the result, policy snapshot and boundaries. Nothing is sent away from this browser.

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Trust record

Check the method before you rely on the result

Tier D · Runs locally in this browser

Method: Eligibility-first questionnaire followed by the supported receipts, profession or vehicle formula.; 44AD = 6% of eligible non-cash receipts + 8% of other receipts; 44ADA = 50% of receipts; 44AE = ₹7,500 per supported vehicle-month.
Sources: 1 reviewed reference · 1 official; Open the source register
Effective period: 1 April 2025 onward
Last verified: 9 August 2026; Review every 30 days
Reviewer status: Named CA/tax reviewer: external review pending
Privacy: Tax and payroll inputs stay in this browser. They are not sent to analytics, a backend, a URL or a log, and are not saved by default.

Important limitations

Detailed 44AD/44ADA/44AE exclusions, heavy-vehicle tonnage, books/audit consequences and return validation require separate review.
Companies, LLPs, non-residents and unsupported activities stop.

Read all limitations Report an error

Browse GST & Tax · Methodology · Sources

A quick guide

Use the number with context

The answer is only useful when you know what it includes and what it leaves out.

How to use it

Choose assessment year from your records.
Choose presumptive scheme from your records.
Choose entity type from your records.
Choose activity type from your records.
Choose resident for the relevant period from your records.
Enter annual gross receipts / turnover from your records or declared policy assumptions.
Enter cash receipt percentage from your records or declared policy assumptions.
Enter number of goods carriages from your records or declared policy assumptions.
Enter vehicle-months per carriage from your records or declared policy assumptions.
Choose goods-carriage type from your records.

Formula

44AD = 6% of eligible non-cash receipts + 8% of other receipts; 44ADA = 50% of receipts; 44AE = ₹7,500 per supported vehicle-month.

The result is estimated presumptive income, not a declaration that the taxpayer is eligible.

Make it concrete

Worked example

With ₹10,00,000 receipts and no cash receipts, the 44AD estimate is ₹60,000 before any return-level decisions.

Boundaries

What this tool does not assume

Limitations

Detailed 44AD/44ADA/44AE exclusions, heavy-vehicle tonnage, books/audit consequences and return validation require separate review.
Companies, LLPs, non-residents and unsupported activities stop.

Edge cases

Receipt share changes the 44AD turnover threshold.
44AE heavy-vehicle and seasonal calculations are not included.

Last reviewed 9 August 2026 · Formula version 1.0

Method & sources

How this result is grounded

The formula is deterministic and runs in your browser. Read the reference below for the method used by this tool.

ITR-4 Sugam FAQs for AY 2026-27
Income Tax Department · official reference · Checked 9 August 2026
Supports: 44AD · 44ADA · 44AE · turnover and receipt thresholds
Effective 1 April 2025 to 31 March 2026

Questions

Frequently asked

Can every small business use 44AD?

No. Entity, activity, residency, turnover and receipt facts must satisfy the official conditions.

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Source register checked 9 August 2026.