Source: https://awesomecalcs.com/44ad-vs-44ada-vs-regular-calculator/business-5000000-turnover-comparison
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

---
# 44AD vs Regular for Rs 50 Lakh Business Turnover

> Compare Section 44AD presumptive taxation against Regular taxation for a business with Rs 50 lakh turnover and Rs 5 lakh actual expenses.

Interactive calculator: https://awesomecalcs.com/44ad-vs-44ada-vs-regular-calculator/business-5000000-turnover-comparison

Keywords: 44ad vs regular calculator, presumptive vs actual profit business

## Scenario inputs

```json
{
  "inputs": {
    "natureOfIncome": "business",
    "turnoverOrReceipts": 5000000,
    "actualExpenses": 500000
  }
}
```

## How this is calculated

Compares tax under Section 44AD, Section 44ADA, and Regular taxation (actual profit) side by side, highlighting the lowest-tax option among the ones the profile is eligible for.

**Formula:** `regularProfit = max(0, turnoverOrReceipts - actualExpenses) + otherIncome; presumptive figures per 44AD/44ADA formulas`

**Variables:**

- `turnoverOrReceipts`: Gross turnover (business) or gross receipts (profession), INR
- `actualExpenses`: Actual business/professional expenses, used only for the Regular column

Reference: Income Tax Act, 1961, Sections 44AD and 44ADA.

## Assumptions

- Only the presumptive scheme matching the selected nature of income (business -> 44AD, profession -> 44ADA) is compared; the other scheme is marked not applicable.
- LLPs, companies, and insurance commission agents/brokers are excluded from both presumptive schemes and only see the Regular column.

## Frequently asked questions

### Which option wins for this profile?

Compare the presumptive 44AD tax against the Regular tax on actual profit (turnover minus expenses) to see which results in lower tax for this specific turnover and expense level.