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Business Tools · Reviewed 7 October 2026

Business Presumptive Tax Calculator

Estimate an eligible resident individual’s digital/cash presumptive income.

Free to useNo signupRuns in your browser
Your inputs
Your result

Estimate based on your inputs and stated assumptions. It is not a guarantee of returns, rates, eligibility or tax outcome.

Methodology by Finpockett · See how calculators are built and checked

Worked example

A starting scenario, with the assumptions shown

These are the calculator’s starting inputs, used to illustrate the method. They are not a recommended plan. Changing the inputs above updates the interactive result; this example remains a fixed reference.

View the example inputs
Resident individual with eligible profession/business?Yes
Eligible electronic/non-cash receipts₹20,00,000
Cash and other receipts₹0
Higher profit declared (zero for minimum)₹0
Actual cash expenses (net-cash display only)₹5,00,000
Tax regimeNew regime
Eligible old-regime deductions₹0
ResultIllustrative value
Estimated income tax₹0
Gross receipts₹20,00,000
Presumptive/declaration income used₹1,20,000
Cash retained after entered expenses and tax₹15,00,000

Resident individual eligible business only: excludes agency, commission/brokerage, specified professions and goods carriage. Eligible digital receipts 6%, other receipts 8%; higher declaration overrides. ₹3 crore threshold with ≤5% cash, otherwise ₹2 crore. Opt-out consequences are not modelled.

Understand the calculation

What is a Business Presumptive Tax Calculator?

Estimate an eligible resident individual’s digital/cash presumptive income. Legacy 44AD eligible-business scenario only. Agency, commission, professionals and goods carriage excluded.

Use the inputs that describe your actual situation. Change one assumption at a time, compare the results, and read the scope note alongside the number. The tool calculates a stated scenario; it does not decide whether an investment, policy or tax treatment is suitable for you.

Method and assumptions

Income = higher declaration or 6% eligible digital + 8% other receipts

Legacy 44AD eligible-business scenario only. Agency, commission, professionals and goods carriage excluded.

Read the result with these boundaries

Legacy 44AD eligible-business scenario only. Agency, commission, professionals and goods carriage excluded.

Check the inputs before acting

Confirm actual costs, dates, eligible amounts and product terms from your records. Compare a conservative case and an adverse case rather than relying on the default inputs. A result can change substantially when return, tax, contribution or cost assumptions change.

Frequently asked questions

What does this tool calculate?

Estimate an eligible resident individual’s digital/cash presumptive income. Income = higher declaration or 6% eligible digital + 8% other receipts

What is outside its scope?

Legacy 44AD eligible-business scenario only. Agency, commission, professionals and goods carriage excluded.

Are the default inputs a recommendation?

No. Defaults are worked scenarios. Use your own verified amounts and test more than one assumption.

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For educational and illustrative use only. Verify current rates, rules and eligibility with the relevant official source before making a financial decision.