44AD presumptive tax for small businesses: 6 percent digital and 8 percent cash rates

44AD Presumptive Tax for Small Businesses (2026): 6% and 8% Rates, Rs 3 Crore Limit and Who Cannot Use It

Section 44AD lets small businesses declare 6% of digital and 8% of cash turnover as income instead of tracking every expense. Turnover limits, eligibility, ITR-4 and the 5-year rule explained.

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