Section 58/legacy 44ADA is available to resident individuals and partnership firms other than LLPs in specified professions.
Section 58/legacy 44ADA is available to resident individuals and partnership firms other than LLPs in specified professions. The ceiling is ₹75 lakh when cash receipts are no more than 5%; otherwise ₹50 lakh.
Specified professions include legal, medical, engineering/architecture, accountancy, technical consultancy, interior decoration and notified professions. Deemed profit is 50% or a higher amount.
Confirm person, residence and profession; classify cash receipts; apply the ceiling; compare 50% deemed profit with actual profit and compliance cost.
A resident architect has receipts ₹68 lakh and cash ₹2 lakh, or 2.94%. The ₹75 lakh ceiling can apply and deemed profit is at least ₹34 lakh.
The example is an illustration, not a substitute for the taxpayer's facts. A change in status, period, payment mode, document, city, asset, relationship or scheme can change the result.
Search pages often state a rate or limit without identifying the governing base. The calculation must distinguish gross receipt from taxable profit, tax from TDS, a deduction from an exemption, salary from business income, and an accounting entry from the tax treatment.
| Decision point | Required treatment |
|---|---|
| Legal year | Use the Act, rules and notification effective for the income or transaction period |
| Taxpayer category | Confirm residence, age, entity, employee/business status and regime |
| Calculation base | Use the statutory definition rather than CTC, net bank receipt or accounting label |
| Ceiling or rate | Apply actual-amount, percentage, shared, lifetime and gross-income limits in sequence |
| Documentation | Link every input to an invoice, statement, contract, certificate or official record |
| Final output | Show tax, surcharge, cess, interest and TDS/TCS credits separately |
This page is written around the entities and concepts search engines expect for the topic: 44ADA, section 58, specified profession, 50% profit. They are used only where relevant and are connected to the live calculator and knowledge hub rather than repeated mechanically.
For the complete rules on this topic, see the core guide: Presumptive Taxation (44AD/44ADA) Under Income-tax Act 2025.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
Section 58/legacy 44ADA is available to resident individuals and partnership firms other than LLPs in specified professions. The ceiling is ₹75 lakh when cash receipts are no more than 5%; otherwise ₹50 lakh.
Finin2min rule: establish eligibility, calculate transparently, and preserve an audit trail.
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