ToolBaaz
100% freeOpen tools
Section 44ADAFY 2025-26 Updated

Freelancer Tax Calculator

Estimate your income tax under presumptive taxation (Sec. 44ADA). Compare old vs new regime instantly.

Upload AIS or TIS PDF

AI reads your business receipts and fills gross receipts automatically

Processed securely · Never stored · Drag & drop or click to browse

Don't have your AIS/TIS handy? No problem - just fill in the numbers manually below.

Where to get this: Log in at incometax.gov.in → Services → Annual Information Statement (AIS) → Proceed → pick the AIS or TIS tile for FY 2025–26 → Download (PDF). The PDF is password protected - the password is your PAN in lowercase + date of birth as DDMMYYYY (e.g. abcde1234f01011990).
₹1L₹12,00,000₹1 Cr
Presumptive income (50%)₹6,00,000

From your AIS/TIS or Form 26AS — tax your clients already deducted and deposited. Add it to see your refund or balance due.

Savings and deposit interest are taxed at slab rates too - add them for an accurate total.

44ADA applies to all specified professions listed in Section 44AA.

Chapter VI-A deductions reduce your taxable income:

Your Tax Estimate

₹0

Effective rate: 0.0% · New Regime

Tax₹0
Take-home₹12,00,000
Gross receipts₹12,00,000
Presumptive income (50%)₹6,00,000
Taxable income₹6,00,000
Income tax₹10,000
Rebate u/s 87A–₹10,000
Health & Education Cess (4%)₹0
Total Tax Due₹0

Regime Comparison

New regime saves you ₹33,800 in tax

Slab Breakdown - New Regime

SlabRateTax
₹0 – ₹4L0%₹0
₹4L – ₹8L5%₹10,000

Estimate only. Not a substitute for professional tax advice. Consult a CA for your actual tax liability.

How Section 44ADA Works

44ADA lets eligible professionals file simplified taxes without maintaining detailed books of accounts.

Declare 50% as income

Whatever your gross receipts, 50% is deemed your taxable business income. The other 50% covers your expenses - no bills needed.

Apply your tax regime

Calculate income tax on the 50% using your chosen regime's slab rates. Old regime allows extra deductions (80C, 80D). New regime offers lower slabs.

Add cess, subtract rebate

4% Health & Education Cess applies on your tax. Rebate u/s 87A can zero out tax if your taxable income is within the rebate limit.

Frequently Asked Questions

More free tools