How to use this calculator
- Enter the turnover or gross receipts, the cash share and the presumptive scheme details.
- Choose the type of assessee and the scheme opted to match your situation.
- Read whether an audit applies, the penalty for default and the due date in the result.
The limit depends on the cash share; confirm the facts with the audit provisions.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Tax audit.
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