🧾 Section 44ADA Tax Calculator
Calculate your income tax as an advocate or professional under presumptive taxation. Compare old vs new regime. Get your advance tax schedule.
Select Tax Regime
New Regime — Tax Breakdown FY 2025-26
| Gross Professional Receipts | |
| Presumptive Income (50% — Sec. 44ADA) | |
| Net Taxable Income | |
| Income Tax (as per slab) | |
| Tax after rebate | |
| Add: Surcharge | |
| Add: 4% Health & Education Cess | |
| Total Tax Payable |
📅 Advance Tax Schedule
| Quarter | Due Date | % Required | Amount to Pay | Status |
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Frequently Asked Questions
What is Section 44ADA presumptive taxation? ▼
Who is eligible for Section 44ADA? ▼
What is the gross receipts limit for FY 2025-26? ▼
Can I claim 80C deductions under 44ADA? ▼
When is advance tax paid under 44ADA? ▼
Section 44ADA Presumptive Taxation: Complete Guide for Advocates
Section 44ADA of the Income Tax Act, 1961 is one of the most significant benefits available to practising advocates and other specified professionals. Introduced to simplify tax compliance, it allows you to declare income at 50% of gross professional receipts without maintaining detailed books of accounts or getting your accounts audited — as long as your gross receipts stay within the prescribed limit.
How is presumptive income calculated?
Your presumptive income is simply 50% of gross professional receipts. If your total fees received during FY 2025-26 are ₹30 lakh, your presumptive income is ₹15 lakh. This ₹15 lakh is treated as your income from profession — all expenses are deemed to be covered within the other 50%. You cannot claim additional business expenses on top of this.
New regime vs old regime under 44ADA
The new tax regime (default from FY 2023-24 onwards) offers lower slab rates but eliminates most deductions. For FY 2025-26, the new regime has a basic exemption of ₹4 lakh and effectively results in zero tax for taxable income up to ₹12 lakh (due to the ₹60,000 rebate under Section 87A). The old regime has higher slab rates but allows deductions under Sections 80C (up to ₹1.5 lakh), 80D (medical insurance), and others. For most advocates with gross receipts under ₹40 lakh, the new regime typically results in lower tax.
Key compliance points for advocates
- No need to maintain books of accounts if opting for 44ADA and gross receipts ≤ ₹75 lakh.
- No tax audit required under Section 44AB as long as the 44ADA limit is not breached and income declared is not less than 50% of gross receipts.
- The entire advance tax can be paid in one installment by 15th March — a significant cash-flow benefit.
- GST registration may be required separately if gross professional receipts exceed ₹20 lakh — 44ADA does not affect GST obligations.
- If you declare income LESS than 50% of gross receipts, a tax audit under Section 44AB becomes mandatory.
Under the new regime, zero tax is payable if your presumptive income (50% of gross receipts) is up to ₹12 lakh — this means gross receipts up to ₹24 lakh result in ZERO tax liability under the new regime for FY 2025-26. Verify this with the calculator above using ₹24,00,000 as gross receipts.