Presumptive Tax Guide

An informational resource for traders, contractors, and transporters to understand minimum statutory profit declarations under Sections 44AD and 44AE of the Income Tax Act.

Section 44AD Estimator AY 2026-27

Computed at the standard statutory rate of 8%
Computed at the concessional rate of 6% (NEFT, RTGS, UPI, Account Payee)

Minimum Profit to be Declared

₹ 0

Note: If your actual business margins are lower than the amount shown above, you are not required to pay tax on this presumed profit. By maintaining standard books of accounts and getting them audited, you may declare your actual, lower profit. Consult a qualified Chartered Accountant for personalised assessment.

Section 44AE Fleet Estimator AY 2026-27

Applicable for operators owning up to 10 goods carriages.

Computed at flat monthly rate per vehicle
Computed per ton, per vehicle, per month

Estimated Presumed Profit (Per Annum)

₹ 0

Note: If your actual take-home profit is less than the figure above due to high operational costs (diesel, tolls, driver expenses), a standard audit may lower your tax outflow. Consult a qualified Chartered Accountant for personalised assessment.

Disclaimer: This website is an informational resource maintained by Shashikant Ghadage & Associates (FRN: 158188W), Chartered Accountants registered with ICAI. The calculators provide approximate estimates for educational purposes only and do not constitute professional advice or solicitation under the Chartered Accountants Act, 1949 or ICAI guidelines including those approved in the 447th Council Meeting.