Section mapper · Freelance and business income
Section 44AD of the Income-tax Act, 1961 is now
section 58 of the Income-tax Act, 2025
Presumptive tax for small businesses — 6% or 8% of turnover.
- Was
s.44AD, Income-tax Act, 1961 (repealed)- Is now
s.58(2), Table: Sl. No. 1, Income-tax Act, 2025- In force from
What changed
Merged. Section 58 is one presumptive-taxation section with a table; serial number 1 of that table is the old 44AD, still 6% on digitally received turnover and 8% otherwise, with the ₹2 crore and ₹3 crore turnover limits intact.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
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