Source: https://awesomecalcs.com/44ada-calculator/2500000-receipts-partnership-firm-44ada
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

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# 44ADA Tax for Rs 25 Lakh Receipts, Partnership Firm

> See the presumptive income and tax under Section 44ADA for a partnership firm of professionals with Rs 25 lakh gross receipts.

Interactive calculator: https://awesomecalcs.com/44ada-calculator/2500000-receipts-partnership-firm-44ada

Keywords: 44ada calculator partnership firm, presumptive tax professional firm

## Scenario inputs

```json
{
  "inputs": {
    "grossReceipts": 2500000,
    "digitalReceiptsPercent": 80,
    "entityType": "partnership-firm"
  }
}
```

## How this is calculated

Computes presumptive professional income under Section 44ADA (50% of gross receipts) and the resulting tax under the old and new regimes.

**Formula:** `presumptiveIncome = grossReceipts x 0.5`

**Variables:**

- `grossReceipts`: Gross annual professional receipts, INR

Reference: Income Tax Act, 1961, Section 44ADA; ClearTax presumptive taxation guide (FY 2025-26).

## Assumptions

- Eligible only for resident individuals and partnership firms (not HUFs, LLPs, or companies) in a specified profession, with receipts up to Rs 50 lakh, or Rs 75 lakh if at least 95% of receipts are digital.
- Unlike Section 44AD, there is no lock-in period for opting in or out of Section 44ADA.

## Frequently asked questions

### Can a partnership firm of professionals use 44ADA?

Yes, partnership firms (not LLPs) in a specified profession are eligible for Section 44ADA, alongside resident individuals.