Presumptive Tax Calculator
Section 44ADA — For Freelancers & Professionals
Sec 44ADA
Eligible Professionals
👨⚕️ Doctors
⚖️ Lawyers
🏗️ Engineers
🏛️ Architects
📊 Chartered Accountants
💻 Tech Consultants
🎨 Interior Designers
🎬 Film Artists
Your Details
Rs
Rs
Rs
44ADA — Presumptive SchemeRECOMMENDED
Gross Receipts-
Deemed Expenses (50%)-
Taxable Income (50%)-
Less: 80C + Deductions-
Net Taxable Income-
Total Tax (incl. cess)-
Regular Scheme (Full Tax)
Gross Receipts-
Deemed ExpensesNone
Taxable Income-
Less: 80C + Deductions-
Net Taxable Income-
Total Tax (incl. cess)-
Your Tax under 44ADA
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Monthly Tax (TDS)
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Effective Tax Rate
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What is Section 44ADA?
Section 44ADA is a Presumptive Taxation Scheme for professionals introduced to simplify tax filing. Under this scheme, 50% of your gross professional receipts is automatically deemed as expenses — you pay tax only on the remaining 50%. No need to maintain detailed books of accounts.
Who is Eligible for Section 44ADA?
Resident professionals with gross receipts up to Rs 50 lakh per year (Rs 75 lakh if 95%+ receipts through banking channels) are eligible. Eligible professions include: doctors, lawyers, engineers, architects, chartered accountants, company secretaries, interior decorators, technical consultants, and film artists.
Frequently Asked Questions
Who can use Section 44ADA?▾
Section 44ADA is available to resident professionals — doctors, lawyers, engineers, architects, CAs, interior designers, technical consultants, and film artists — whose gross receipts do not exceed Rs 50 lakh (Rs 75 lakh if 95%+ digital receipts).
How much tax do I save under Section 44ADA?▾
Under 44ADA, 50% of your gross receipts is deemed as expenses — you pay tax only on half your income. For a freelancer earning Rs 30 lakh, taxable income is just Rs 15 lakh instead of Rs 30 lakh, resulting in significant savings.
Do I need to maintain books of accounts under 44ADA?▾
No. If you opt for 44ADA, you don't need to maintain detailed books or get accounts audited (as long as income is within the threshold). This is the biggest practical benefit for freelancers and consultants.
Can I claim additional deductions under 44ADA?▾
Yes. Even under 44ADA, you can claim Chapter VIA deductions like Section 80C (up to Rs 1.5 lakh), 80D (health insurance), 80CCD(1B) for NPS (Rs 50,000), and other eligible deductions to reduce taxable income further.