Check eligibility and calculate minimum presumptive income for business, specified profession, or goods-carriage transport.
Choose Your Activity
Business Eligibility & Income
Specified Profession Eligibility & Income
Goods-Carriage Presumptive Income
| Vehicle | Type | Weight kg | Months | Income |
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Quick Comparison
Business — 44AD / Section 58
Resident eligible Individual, HUF or partnership firm other than LLP. Normal turnover ceiling ₹2 crore, enhanced to ₹3 crore where cash receipts do not exceed 5%. Presumptive income is generally 6% on qualifying banking/electronic receipts and 8% on the balance, or higher claimed profit. Specified profession, commission/brokerage, agency and goods-carriage businesses are excluded.
Specified Profession — 44ADA / Section 58
Resident eligible Individual or partnership firm other than LLP carrying on a specified/notified profession. Normal gross-receipt ceiling ₹50 lakh, enhanced to ₹75 lakh where cash receipts do not exceed 5%. Presumptive income is 50% of gross receipts or higher claimed profit.
Goods Carriage — 44AE / Section 58
For an assessee engaged in plying, hiring or leasing goods carriages and owning not more than 10 goods carriages at any time during the year. Heavy vehicles use ₹1,000 per ton per month/part month; other goods carriages use ₹7,500 per vehicle per month/part month.
Books, audit and lower profit
If profit is declared below the prescribed presumptive amount, books-of-account and audit consequences can arise depending on the applicable provision, total income and tax year. This tool does not automatically conclude the audit requirement without those additional facts.
