← Back to calculatorsITR-4 · Presumptive taxation
44AD, 44ADA, 44AE — estimated in one screen.
Split cash vs digital turnover, apply the right presumption rate, and compare old vs new regime tax for the estimated income.
Estimate only — not a statutory-ready filing result
- This screen is for quick planning and triage. It does not confirm ITR-4 eligibility, final return selection, or portal-ready figures.
- Cross-check turnover / receipts, residency, scheme thresholds, lock-in conditions, and any other income before filing.
- If you plan to actually file, verify the numbers against books, bank statements, AIS / 26AS, and the e-filing utility or a CA.
Choose presumptive section
Taxed at 8% presumptive rate
Taxed at 6% presumptive rate where eligible
Demo case: ₹45L turnover with 70% digital receipts.
Presumptive income estimate
₹2,97,000
On turnover of ₹45,00,000
Readiness: estimate only — still verify before filing
Regime comparison (estimate only)
old regimeTIE
₹0
Taxable income₹2,97,000
Tax before rebate₹2,350
87A rebate-₹2,350
Surcharge₹0
Cess₹0
Effective rate on income0.0%
new regime
₹0
Taxable income₹2,97,000
Tax before rebate₹0
87A rebate-₹0
Surcharge₹0
Cess₹0
Effective rate on income0.0%
Both regimes are equal on this presumptive-only estimate.
Both regimes currently compute the same estimated tax (0), so the tool defaults to old regime only as a tie-breaker. This is not a filing recommendation.
This comparison uses presumptive income as taxable business / professional income only, without extra deductions, clubbing, carried losses, MAT/AMT analysis, alternate form checks, or other heads of income.
Do not copy these numbers directly into an ITR unless they have been reconciled with your actual facts and filing documents.
Assumptions & cautions
- Section 44AD assumed at 8% for cash turnover and 6% for eligible digital / non-cash turnover received within the prescribed timeline.
- Resident eligible assessee status, turnover threshold, and five-year lock-in / opting conditions are not checked on this lightweight screen.
- Separate business expense deductions are not modeled because presumptive income already substitutes books-based expense claims.
Last updated: March 2026 · Assessment Year: AY 2026-27 (FY 2025-26)