Section mapper · Freelance and business income
Section 44ADA of the Income-tax Act, 1961 is now
section 58 of the Income-tax Act, 2025
Presumptive tax for freelancers and professionals — 50% of receipts.
- Was
s.44ADA, Income-tax Act, 1961 (repealed)- Is now
s.58(2), Table, Income-tax Act, 2025- In force from
What changed
Merged into the same section as the business scheme. Section 58's table now carries the specified-profession scheme that was 44ADA.
Where this comes from
Read from incometaxindia.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.
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