Business Tax Calculator
For freelancers and small businesses filing under presumptive taxation — Section 44ADA (professionals) or 44AD (other businesses). Enter your annual receipts to estimate your presumptive income, tax payable, and advance-tax schedule.
Educational estimate only, not tax advice. Assumes the new tax regime, no other income, and no deductions beyond the presumptive scheme itself — confirm your eligibility and figures with a CA before filing.
Same presumptive-income maths, alongside the invoices that make up your gross receipts in the first place — no re-entering numbers you've already billed.
How it works
Instead of computing real profit from expenses, the presumptive scheme declares a fixed share of your gross receipts as taxable income — 50% under 44ADA, or 6%/8% under 44AD depending on how much came in digitally versus cash. Tax is then worked out on that presumptive income using the standard new-regime slabs, rebate and cess — the same maths as GintiFlow's income tax calculator, just applied to a smaller declared income.
An example
₹38,00,000 in annual receipts, fully digital, under 44ADA. Presumptive income: ₹19,00,000 (50%). Estimated tax: about ₹1,87,200 — an effective rate of under 5% on gross receipts. Taxed on the full ₹38,00,000 instead (no presumptive scheme), the estimate is closer to ₹7,48,800 — over four times as much.
Common questions
44ADA or 44AD — which applies to me?
44ADA covers specified professionals — consultants, designers, developers, doctors, lawyers and similar. 44AD covers other small businesses. Pick the one your work actually falls under; this isn't a choice you get to optimise, it's set by what you do.
What counts as digital receipts?
Anything through a banking channel — UPI, bank transfer, cheque, card. If cash is 5% or less of your total receipts, you get the higher receipt limit (and, under 44AD, the lower 6% rate instead of 8%).
Do I need to pay advance tax?
If your estimated liability crosses ₹10,000, yes. Presumptive filers can pay it all in one instalment by 15 March, or spread it across the usual quarterly dates — check the schedule that appears above once you've entered your numbers.