Sreenath R
Sreenath R
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Freelancer & Consultant Tax Navigator

44ADA Sec. 44ADA 🇮🇳 FY 2025-26

Presumptive tax, advance tax calendar, 234C penalty, GST threshold tracker, ITR-4 vs ITR-3 recommender — everything the IT dept wants you to know but never explained.

Your Freelance/Consulting Income

Examples:

Monthly Receipt Tracker (Optional)

Enter receipts month-by-month to get precise advance tax instalments and 234C penalty for each due date.

Section 44ADA
Gross Receipts₹0
Presumptive Income (50%)₹0
+ Other Income₹0
= Total Taxable Income₹0
Income Tax (pre-cess)₹0
+ 4% Health & Ed. Cess₹0
Total Tax Payable₹0
Effective Rate0%
Monthly Reserve (set aside)₹0
ITR Form Recommender
GST Registration Threshold

Advance Tax Calendar

Pay less than the required amount by each date → 234C interest at 1% per month on shortfall (only if total tax ≥ ₹10,000).

Due Date % of Annual Tax Amount Due (pay by) If Unpaid/Short → Status