ITR & Returns
30 June 2026
Presumptive Taxation: 44AD, 44ADA & 44AE Explained for AY 2026-27
Declare 6% (8% digital) business profit or 50% professional profit without books - 44AD up to Rs. 2 crore, 44ADA up to Rs. 75 lakh, 44AE for goods vehicles. Rules, conditions and traps.