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Presumptive business — Section 44AD

In short

Declare 6%/8% of turnover — no books.

Declare 6%/8% of turnover — no books.

  • Section: 44AD
  • Limit / benefit: 6% / 8%
  • Who it helps: Small business
  • Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 44AD
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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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