Business Tax
Tax rules for Indian small businesses, freelancers and professionals — presumptive taxation under 44AD/44ADA, regular books of accounts, and when each makes sense.
About Business Tax on Tax Easy India
The Business Tax category helps proprietors, consultants and small firms decide how to be taxed: opt into Section 44AD (8%/6% deemed profit for businesses up to ₹3 crore) or 44ADA (50% deemed profit for professionals up to ₹75 lakh), maintain regular books with tax audit under Section 44AB, or stay on the new regime's simplified rates. We explain the turnover and digital-receipt thresholds raised in Budget 2025, advance tax due dates for presumptive taxpayers, and the lock-in consequences of opting out of 44AD. Articles include real examples so you can pick the lowest-tax, lowest-paperwork option for your business.