§ 44ADA
Presumptive Tax
Presumptive income — professionals
Income-tax Act, 1961
Lets eligible professionals with gross receipts up to ₹50 lakh (₹75 lakh if 95% receipts are digital) declare 50% of receipts as income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.