44ADA presumptive income calculator
Enter your professional or freelance receipts. See the income to declare and whether 44ADA applies.
- 50% of receipts
- ₹75 lakh limit check
- Free, no sign-up
Freelancing alongside your job
Salary and freelance income go in one return. Our experts check 44ADA fits and handle advance tax.
Questions people often ask
Is TDS deducted on my fees?
Often 10% under 194J. It counts towards your tax; claim it in your return.
Do I need GST?
Usually only if receipts from services cross ₹20 lakh a year (₹10 lakh in some states).
How 44ADA works
Half your receipts are income.
- Add up what clients paid you.
- 50% of it is your taxable income.
- Within the limit: ₹50 lakh, or ₹75 lakh with little cash.
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Individuals with business or professional income Income Tax Department
Common questions
What is section 44ADA?
A simple scheme for professionals: declare 50% of gross receipts as income, without books of account.
Who can use 44ADA?
Resident individuals and partnerships (not LLPs) in specified professions: legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, film and similar.
What is the limit?
₹50 lakh of gross receipts, or ₹75 lakh if cash receipts are no more than 5%.
Can I claim expenses?
No. The other 50% is treated as covering all expenses.
How much tax on ₹24 lakh of receipts?
Income is ₹12 lakh, added to any salary and taxed at your slab rate.
