Insights

14 February 2026 · Joseph Antony, FCA

Income Tax planning for small businesses and professionals in India

How to make use of Presumptive Taxation Schemes under Section 44AD and 44ADA to reduce tax liability.

Presumptive taxation allows professionals and retailers to declare a flat net income percentage, saving significant audit costs and reducing tax liabilities. Learn how to opt in safely.
This note is published for general information only. It does not constitute legal advice. For specific guidance, contact our office.