Who is eligible for presumptive taxation under Section 44ADA?

Section 44ADA is eligible for specified professionals (CAs, doctors, lawyers, architects, engineers, IT consultants) with gross receipts up to ₹75 lakh (if digital receipts ≥ 95%).

What is the profit rate declared under Section 44ADA?

Eligible professionals can declare a flat 50% of their gross receipts as taxable presumptive business income, which is taxed under their slab rate. No business expenses can be claimed.

44ADA Professionals Tax CalculatorFY 2026-27

50% presumptive rate for doctors, lawyers, and architects. Handles ₹75L limit for digital receipts.

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Quick Summary: 44ADA Professionals Tax Calculator

Section 44ADA offers a simplified tax scheme for professionals like doctors, lawyers, CAs, and IT consultants. In FY 2026-27, if your gross receipts are up to ₹75L (with cash receipts ≤ 5%), you can declare 50% of your receipts as taxable profit and avoid maintaining complex books of accounts.

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Regulatory Disclaimer · FY 2026-27

Last verified May 2026

Statutory Disclosure

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.