Tutor Income and Presumptive Profit Calculator

Plan your records using a conditional business-profit illustration. Confirm your tax treatment and return eligibility before filing.

Section 44AD business profit illustration

This estimates presumptive business profit, not final income tax. It covers only cash and qualifying electronic receipts. Income tax depends on your assessment year, other income, deductions, regime and eligibility. Do not use this result as a tax demand or a filing recommendation.

Annual qualifying digital receipts (₹)Annual cash receipts (₹)Higher profit you intend to declare, if any (₹)

Qualifying receipts must meet the payment-mode and receipt-timing conditions of Section 44AD. The 6% and 8% figures are deemed profit percentages, not income-tax rates. Do not omit any other business receipts from your return.

I have confirmed eligibility for Section 44AD and the qualifying payment amounts with my tax adviser. This includes residency, entity type, business activity and turnover conditions.

Confirm Section 44AD eligibility with your tax adviser before using a presumptive estimate.

Section 44ADA is for specified professions; being a tutor does not automatically establish eligibility. ITR-4 has additional conditions. Business code 17006 appears in official ITR instructions for coaching centres and tuitions; confirm the code in your current assessment-year utility.

Checked against official guidance on 30 October 2026 for AY 2026–27. This tool does not certify GST status, audit exemption or eligibility for a particular return.

Read official ITR-4 eligibility and presumptive taxation guidance