Section 44AD is presumptive taxation scheme for small business owners & professionals. Instead of maintaining detailed books, you simply declare a fixed % of your total turnover as income. Here’s how it works: • If your total turnover is up to ₹3 Crore • & you receive most payments digitally (through UPI, cards, etc.) Then you can declare: ✅ 6% of your turnover as your “income” (for digital receipts) ✅ 8% if you receive payments in cash Example 👇 If your annual turnover = ₹80 lakh (all digital)
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