Section 44AD Presumptive Tax Calculator for GST Dealers | SmartGST

Section 44AD Presumptive Tax Calculator

Calculate presumptive income under Section 44AD or 44ADA for small businesses and professionals, and estimate your tax liability for FY 2025-26.

Nature of Work

Total Annual Turnover / Receipts

Percentage of Digital Receipts (%)

100%

Digital receipts attract 6% presumptive income, while cash receipts attract 8%.

Estimated Results (New Tax Regime)

Estimated Presumptive Income

Calculated at 6% digital / 8% cash

Estimated Tax Liability

Including 4% Health & Education Cess

⚠️ Disclaimer: Calculations are for reference only. Verify with official GSTN portal or consult a CA before filing returns.

What is Presumptive Taxation?

The Presumptive Taxation Scheme under Section 44AD and 44ADA is designed to give relief to small taxpayers from maintaining tedious books of accounts. If your business turnover is less than ₹3 Cr (for 44AD) or your professional receipts are less than ₹75 Lakhs (for 44ADA) — subject to cash receipt limits — you can declare income at a prescribed rate and pay tax accordingly.

Related Helpful Resources

Are you looking for GST presumptive schemes? Check out the GST Composition Scheme rules and limits.
Filing an annual return? See our guide on How to File GSTR-9 for detailed instructions.