How does Section 44ADA presumptive taxation work for Freelancers?

Under Section 44ADA, Freelancers can declare 50% of gross professional receipts as taxable income, without maintaining detailed books of account or getting a tax audit done — available if annual receipts don't exceed ₹75 lakh (₹50 lakh if more than 5% of receipts are in cash). Tax is then paid at normal slab rates on that 50%.

Can Freelancers declare a lower income than 50% under Section 44ADA?

Yes, but declaring less than 50% of receipts as income removes the presumptive scheme's audit exemption — a tax audit under Section 44AB then becomes mandatory, along with maintaining regular books of account to justify the lower figure.

Updated 13 Oct 2026

Section 44ADA Presumptive Taxation for Freelancers

50% of gross receipts taxed as income, no detailed books required, up to ₹75 lakh receipts. with maximised deductions and zero-error filing.

Quick answer

Under Section 44ADA, Freelancers can declare 50% of gross receipts as taxable income without maintaining detailed books or a mandatory audit — available up to ₹75 lakh in annual receipts. Indus Tax handles the filing and eligibility check end-to-end.

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