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Section 44AD — Presumptive Tax
Small businesses can declare 6% (digital receipts) or 8% (cash) of turnover as taxable income, no books required. Limit: ₹2 crore (₹3 crore if digital receipts ≥ 95%).
₹1,50,00,000
80% digital
UPI, NEFT, RTGS, IMPS, cheque, debit/credit card.
Taxable income (presumed)
₹9,60,000
Eligible. Limit ₹2.0 crore (₹3 cr if digital ≥ 95%).