Section 44ADA → Section 58
From 1 April 2026, the Income-tax Act, 2025 applies to Tax Year 2026-27. The old 44ADA-style presumptive schemes are consolidated in Section 58.
FastFee Free Tax Tool · 2026-27
Section 44ADA Tutor Income Tax Calculator
Estimate 50% presumptive professional income, Section 87A rebate and tax under the new or old regime for a tutor or coaching business. Updated for Tax Year 2026-27 and the Income-tax Act, 2025 transition to Section 58.
Important: tutor/coaching income is not automatically eligible for the professional presumptive scheme. Use the result only as an educational estimate and verify your profession classification before filing.
Tuition income & tax inputs
Estimate presumptive professional income for Tax Year 2026-27. This is an educational calculator, not tax advice.
₹
₹10,000/mo₹6.25L/mo
UPI, bank, cards and prescribed electronic modes75%
With more than 5% cash receipts, use the standard ₹50 lakh professional presumptive gross-receipt threshold.
Tutors and coaching centres are not automatically eligible merely because the income comes from teaching. The professional presumptive scheme applies to specified professions; verify classification before filing.
Tax Year 2026-27 estimate
Presumptive tax summary
Estimated income tax payable
₹0
Normal-rate taxable income is within the ₹12 lakh Section 87A rebate threshold used in this estimate.
Eligibility must be verified before filing
Annual gross tuition / coaching receipts₹7,20,000
Professional presumptive threshold used₹50,00,000
50% presumptive income₹3,60,000
Illustrative deemed expense portion₹3,60,000
Taxable income used for estimate₹3,60,000
Income tax before rebate / relief₹0
Section 87A rebate₹0
Marginal relief₹0
Health & education cess₹0
Advance-tax reference
Presumptive taxpayers: full advance-tax liability by 15 March
The Income Tax Department states this requirement continues under Section 58 / Section 408(2) for Tax Year 2026-27.
What this calculator gets right for 2026-27
₹50L / ₹75L receipt limit
The higher ₹75 lakh threshold is relevant when cash receipts do not exceed 5% of total professional receipts, subject to the remaining eligibility rules.
50% presumptive income
For the eligible professional presumptive scheme, 50% of gross professional receipts is treated as presumptive income, unless a higher amount is declared.
₹12L new-regime rebate
For normal-rate income, this calculator applies the ₹60,000 Section 87A rebate threshold up to ₹12 lakh and marginal relief where relevant.
Keep a clean digital fee-collection trail with FastFee
FastFee can help tutors and coaching businesses track student dues, digital collections, partial payments, reminders and receipts in one ledger. Digital receipts and payment records can support record-keeping, but they do not by themselves determine tax eligibility or guarantee acceptance of any tax claim.
Tutor & coaching tax FAQ
Can every private tutor use Section 44ADA presumptive taxation?
No. The professional presumptive scheme applies to specified professions and eligibility depends on the legal classification of the activity. A tutor or coaching operator should not assume automatic eligibility merely because the income comes from teaching. Confirm classification before filing.
What happened to Section 44ADA from 1 April 2026?
For Tax Year 2026-27, the Income-tax Act, 2025 applies from 1 April 2026. The presumptive taxation schemes corresponding to the earlier Section 44AD and Section 44ADA framework are consolidated in Section 58. People still search for “44ADA”, so this tool explains both the familiar term and the current provision.
What gross-receipt limit does this calculator use?
The calculator uses ₹50 lakh as the standard professional presumptive gross-receipt threshold and ₹75 lakh where cash receipts are 5% or less of total receipts, subject to all other eligibility conditions.
Does the calculator assume 50% profit?
Yes, only for an eligible professional presumptive-tax illustration. It treats 50% of gross professional receipts as presumptive income. If you are not eligible for the professional presumptive scheme, do not use this result for filing.
Is tax nil up to ₹7 lakh in the new regime for 2026-27?
No. For Tax Year 2026-27, this calculator uses the current new-regime rebate framework where normal-rate taxable income can receive Section 87A rebate up to ₹12 lakh, subject to the statutory conditions and treatment of special-rate income.
Does a FastFee digital receipt make income ITR compliant?
A digital receipt or payment record can support record-keeping, but no software receipt by itself determines tax eligibility or guarantees ITR compliance. Tax treatment depends on the law, the nature of the activity and the taxpayer’s facts.
Disclaimer: This tool is for general educational purposes. It does not constitute tax, legal or accounting advice. Tax computation can change based on age, residential status, other income, special-rate income, deductions, surcharge, rebate conditions and professional eligibility. Consult a qualified tax professional for filing.
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