Advance Tax for Business & Professionals (Sec. 44AD / 44ADA) FY 2026-27

If you are a small business under Section 44AD or a professional (freelancer, consultant, doctor, etc.) under Section 44ADA declaring income on a presumptive basis, you pay your entire advance tax in a single instalment by 15 March — not in four parts.

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Key points

  • Sec. 44AD business: profit deemed 6% of digital receipts, 8% of cash receipts
  • Sec. 44ADA profession: profit deemed 50% of gross receipts
  • Advance tax: 100% in one instalment by 15 March
  • Missing the 15 March payment attracts interest under Section 234B / 234C
This opens the CalcGuru Advance Tax Calculator directly in the right mode. Need to combine several income types? Use the Complete Advance Tax Calculator.

Frequently asked questions

When do presumptive taxpayers pay advance tax?

Taxpayers under Section 44AD or 44ADA pay their entire advance tax in one instalment by 15 March of the financial year.

How is presumptive income calculated?

Under 44AD, profit is taken at 6% of digital receipts and 8% of cash receipts; under 44ADA, at 50% of gross professional receipts.

Estimates for FY 2026-27 (AY 2027-28) for general guidance only; not professional advice. Verify with your tax adviser.

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