Section 44ADA under the
Income-tax Act, 2025
Presumptive taxation for professionals
Topic
Presumptive taxation for professionals — Business provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Preserved exactly: specified profession as referred to in s.62(4) (old 44AA(1)), gross receipts up to Rs 50 lakh (or Rs 75 lakh where cash receipts do not exceed the prescribed 5% limit), deemed profit 50% of gross receipts or actual profit claimed, whichever is higher. Sl. No. 2 of the same table is old s.44AE (goods carriages, Rs 1,000/tonne and Rs 7,500 per vehicle per month).
Source
Verified against bare text of s.58(2) Table Sl. No. 3 in ICAI publication; ICAI concordance row for s.58 lists 44ADA.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.