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Who is this guide for? If you are a freelance graphic designer, UI/UX designer, web designer, brand identity designer, illustration artist, or motion graphics designer earning income from design services in India, this guide covers your complete income tax obligations for AY 2026-27 (FY 2025-26): how your income is classified, the critical Section 44AD vs 44ADA question, which ITR form to file, TDS on your design fees, equipment depreciation, GST at 18%, export of design services, and deductible business expenses.
Graphic design and UI/UX design is one of the fastest-growing freelance segments in India. From brand identity and packaging design to user interface design for apps and websites, hundreds of thousands of designers earn their primary income from creative services delivered digitally.
Despite the scale of this profession, designers face a unique classification problem that most generic freelancer guides get wrong: is graphic design a "specified profession" under the Income Tax Act? The answer determines whether you use Section 44AD (business income) or Section 44ADA (professional income), and the tax difference between the two is enormous. Section 44AD deems only 6% to 8% of your receipts as profit. Section 44ADA deems 50%. Getting this wrong means paying up to eight times more tax than necessary.
This guide covers every tax obligation a graphic designer or UI/UX designer faces, from income classification to TDS, equipment depreciation, GST, export treatment, and ITR filing.
How Graphic Designers and UI/UX Designers Earn Income
Design income comes from multiple sources, often within the same financial year:
Tax Rate Chart
Common Revenue Streams for Designers
Typical ranges; actual rates vary by market, experience, and specialisation
Brand Identity and Logo Design
Logo, visual identity system, brand guidelines; wide range by client size
UI/UX Design for Apps and Websites
Wireframes, prototypes, design systems; SaaS and startup clients
Social Media and Marketing Design
Instagram posts, ads, banners; monthly retainer model common
Packaging Design
FMCG, D2C brands; includes print-ready artwork
Illustration and Digital Art
Editorial illustration, NFT art, children's book illustration
Motion Graphics and Video Editing
Explainer videos, social reels, animated logos
Source: Industry estimates based on freelance marketplaces and Tax Garden client data (FY 2025-26)
A UI/UX designer working with three SaaS clients at Rs 1.5 lakh per month each earns Rs 54 lakh per year. A freelance graphic designer handling branding projects and social media retainers might earn Rs 8 lakh to Rs 20 lakh. The tax treatment is the same regardless of the design specialisation, but the classification question below determines which presumptive scheme applies.
Income Classification: The 44AD vs 44ADA Question
This is the single most important tax decision for designers. It determines your deemed profit rate, your ITR form, and your tax liability.
The nine specified professions under Section 44AA(1)
Section 44AA(1) (Section 62 under ITA 2025) lists the following as specified professions:
- Legal
- Medical
- Engineering
- Architectural
- Accountancy
- Technical consultancy
- Interior decoration
- Company secretary (CBDT Notification, 1992)
- Information technology (CBDT Notification SO 385(E), 4 May 2001)
Only these nine professions qualify for Section 44ADA presumptive taxation at 50% deemed profit. Everyone else uses Section 44AD at 6% to 8% deemed profit.
Where do graphic designers fall?
Graphic design is not explicitly listed. Unlike interior decoration (which is listed) or engineering (which is listed), graphic design does not appear in the Section 44AA(1) list or in any CBDT notification as a specified profession.
This means most graphic designers should classify their income as business income under Section 44AD, not professional income under Section 44ADA.
Tax Rate Chart
Designer Classification: Business vs Profession
Which presumptive scheme applies to your design work
Pure Graphic Design (branding, print, illustration, packaging)
Business income; code 16019; NOT a specified profession
Social Media Design, Marketing Creatives
Business income; code 16019; deliverable-based work
UI/UX Design (wireframes, prototypes, Figma)
Safe classification; design output is not software development
UI/UX with Substantial Coding (HTML/CSS/JS, React)
May qualify as IT profession under CBDT SO 385(E); grey area
Web Development + Design (full-stack)
Primary output is software; IT profession under CBDT notification
Source: Section 44AA(1); CBDT Notification SO 385(E) dated 4 May 2001; CAClubIndia expert opinions
The information technology grey area
CBDT Notification SO 385(E) dated 4 May 2001 notified "the profession of information technology" as a specified profession under Section 44AA(1). However, the notification does not define what "information technology" means. It simply states the term without elaborating on scope, boundaries, or qualifying criteria.
This creates a genuine grey area for designers whose work overlaps with IT:
UI/UX designers who write code (HTML, CSS, JavaScript, React components, design system implementations) may argue that their work falls under the "information technology" profession. Some CAs on CAClubIndia forums support this position and recommend business code 14001 (Software Development) or 14005 (Other IT-enabled services) with Section 44ADA.
Pure graphic designers (logo design, branding, print layout, illustration, packaging) use visual design software (Photoshop, Illustrator) as tools, but their output is creative artwork, not software. Using Photoshop does not make you an IT professional, just as using a calculator does not make you an accountant.
The safe path vs the aggressive path
Safe path (recommended for most designers): Classify your design income as business income under Section 44AD (Section 58, ITA 2025). Use business code 16019 (Other professionals NEC). Deemed profit is 6% of digital receipts and 8% of cash receipts. This is the conservative, defensible position.
Aggressive path (consult your CA first): If your work is primarily software-based (you write code, build interactive prototypes in code, implement design systems as React components), you may claim IT profession status under Section 44ADA with code 14001 or 14005. Be prepared to justify this classification if scrutinised. The 50% deemed profit rate under 44ADA is far higher than 44AD's 6% to 8%, so this path is only worth considering if your actual expenses exceed 92% of revenue (making 44AD's deemed profit higher than your real profit) and you want to avoid maintaining books.
For most designers, Section 44AD is overwhelmingly better because it results in significantly lower tax.
Presumptive Taxation Under Section 44AD
Most designers benefit from Section 44AD because the deemed profit rates are far lower than actual margins. Under Section 44AD (now Section 58 of the Income Tax Act 2025):
Tax Rate Chart
Deemed Profit Rates Under Section 44AD (Section 58, ITA 2025)
Design business income
Digital Receipts (UPI, Bank Transfer, NEFT, RTGS)
Payment received via account-payee cheque, bank draft, or electronic mode
Cash Receipts
Cash payments and non-account-payee cheques
Source: Section 58(2), Table Sl. No. 1, Income Tax Act 2025
Eligibility conditions
- You must be an individual, HUF, or partnership firm (not LLP).
- Your total turnover must not exceed Rs 2 crore in the financial year. If cash receipts are 5% or less of total turnover, the limit increases to Rs 3 crore.
- Your business must not be commission, brokerage, or agency. Design services are none of these, so you are eligible.
Worked example
Priya is a freelance UI/UX designer in Bangalore. She earns Rs 24 lakh in FY 2025-26 from three SaaS clients. All payments come via bank transfer.
| Component | Amount | Rate | Deemed profit |
|---|---|---|---|
| Digital receipts | Rs 24,00,000 | 6% | Rs 1,44,000 |
| Cash receipts | Rs 0 | 8% | Rs 0 |
| Total deemed profit | Rs 1,44,000 |
Under the new tax regime with Rs 4 lakh basic exemption, Priya's taxable income of Rs 1,44,000 is well below the exemption limit. No income tax is payable on Rs 24 lakh of design income.
Compare this to Section 44ADA at 50% deemed profit: Rs 24 lakh x 50% = Rs 12 lakh deemed profit. After Rs 4 lakh exemption and Rs 75,000 standard deduction (if applicable), taxable income would be approximately Rs 7.25 lakh, resulting in a tax liability of approximately Rs 25,000 to Rs 30,000 under the new regime.
The difference is stark: Rs 0 tax under Section 44AD vs Rs 25,000 to Rs 30,000 under Section 44ADA on the same Rs 24 lakh income. Getting the classification right is not a technicality. It is the single largest tax decision a designer makes.
The five-year lock-in
Under Section 58(7), if you opt for Section 44AD and then opt out (declare profit below the deemed rate or file under regular provisions) within five subsequent years, you lose eligibility for Section 44AD for the next five assessment years. Additionally, you must maintain full books of accounts and get them audited if your income exceeds the basic exemption limit in the opt-out year.
Section 44ADA Alternative: When It Applies
If you genuinely qualify as an IT professional (your primary work is software development, coding, or IT consultancy, not visual design), Section 44ADA (Section 58, Table Sl. No. 3, ITA 2025) is available:
Tax Rate Chart
Section 44ADA vs Section 44AD for Designers
Comparing both presumptive schemes
Section 44AD (Most Designers)
Turnover up to Rs 2 Cr (Rs 3 Cr if cash ≤5%); significantly lower tax
Section 44ADA (IT-Qualifying Designers)
Gross receipts up to Rs 50 lakh (Rs 75 lakh if cash ≤5%); no lock-in
Source: Section 58, Income Tax Act 2025
Section 44ADA has no five-year lock-in rule, giving IT professionals more flexibility. However, the 50% deemed profit rate is dramatically higher than Section 44AD's 6% to 8%. The only scenario where 44ADA makes sense is if your actual expenses are minimal (below 50% of revenue) and you want to avoid maintaining books of accounts. Even then, 44AD at 6% to 8% is usually better tax-wise.
For the detailed guide on Section 44ADA eligibility, see the Section 44ADA presumptive taxation guide.
TDS on Design Payments
When clients pay you for design services, they may deduct TDS. The applicable section depends on how the engagement is structured:
Tax Rate Chart
TDS Rates on Design Service Payments
Applicable from 1 April 2026 under ITA 2025
Section 194C: Contract Work (Individual/HUF)
Section 393(1) Sl.6(i) under ITA 2025; threshold Rs 30,000 single / Rs 1,00,000 annual
Section 194C: Contract Work (Firm/Company)
Section 393(1) Sl.6(i); same thresholds apply
Section 194J: Professional/Technical Services
Section 393(1) Sl.6(iii); threshold Rs 50,000 annual
Section 194J: Technical Services
If classified as technical (not professional) fee; same threshold
Without PAN
Section 206AA; always furnish PAN to clients
Source: Income Tax Act 2025, Section 393; Finance Act 2026
When does 194C apply vs 194J?
Section 194C (contract) applies when you are hired to deliver specific design outputs for a fixed fee. This includes:
- A set of 20 social media post designs for Rs 50,000
- A logo and brand guidelines package for Rs 1,00,000
- A website UI design with specified number of screens for Rs 2,00,000
- Packaging design for a product line
Section 194J (professional) applies when you provide independent creative consulting services requiring specialist judgment:
- Brand strategy consulting and creative direction
- UX research and design audit consulting
- Design system architecture advisory
- Ongoing creative retainers where the output is advisory, not fixed deliverables
In practice, most freelance design payments fall under Section 194C because designers typically deliver specific outputs against a brief. The distinction matters: 194C deducts 1% (individual) while 194J deducts 10%, a ten-fold difference.
What to do as a designer
- Always furnish your PAN to clients to avoid 20% TDS.
- Verify TDS credits in Form 26AS and AIS before filing your ITR.
- If excess TDS is deducted (194J at 10% instead of 194C at 1%), you claim the refund through your ITR.
- Under ITA 2025, the new section numbers apply from 1 April 2026. Section 194C maps to Section 393(1) Sl.6(i) and Section 194J maps to Section 393(1) Sl.6(iii).
Equipment Depreciation
If you maintain full books of accounts (not using Section 44AD), you can claim depreciation on your design equipment under the Written Down Value (WDV) method:
Tax Rate Chart
Depreciation Rates for Design Equipment
WDV method under Section 33, ITA 2025 (previously Section 32)
MacBook, iMac, Laptops, Desktop PCs
Computer hardware; includes all Apple and Windows machines
Monitors, External Displays
Computer peripherals; includes ultrawide and multi-monitor setups
Drawing Tablets (Wacom, iPad Pro, XP-Pen)
Computer peripherals; computational devices used for design input
Perpetual Software Licence (Figma, Sketch one-time)
Intangible assets; subscription software is a revenue expense
Ergonomic Furniture (standing desk, chair)
Furniture and fittings
Printer, Scanner, Colour Calibrator
Plant and machinery (general); includes wide-format printers
Source: Appendix I to Income Tax Rules (as applicable under ITA 2025); See full depreciation guide
Software subscriptions vs perpetual licences
This distinction is critical for designers. Adobe Creative Cloud, Figma, Canva Pro, and other subscription-based software are revenue expenses, not capital assets. You deduct the full subscription cost in the year you pay it. There is no depreciation calculation.
Perpetual licences (one-time purchase of software like Affinity Designer or older versions of Adobe products) are intangible assets depreciable at 25% WDV.
The 180-day rule
If an asset is put to use for less than 180 days in the year of purchase, you can claim only half the normal depreciation rate. A MacBook bought on 15 December gets 20% depreciation (half of 40%) for that financial year.
Depreciation under Section 44AD
If you use Section 44AD presumptive taxation, depreciation is deemed to have been allowed (Section 58(6)). You cannot claim it as a separate deduction. However, the asset's WDV still reduces each year for the purpose of computing future depreciation if you later switch to regular provisions.
For detailed WDV calculation methods and block-of-assets rules, see the depreciation on business assets guide.
Deductible Business Expenses
If you do not use Section 44AD (or if your actual expenses push profit below the deemed rate and you choose to maintain books), you can deduct the following against your design income:
Technology and software: Adobe Creative Cloud subscription, Figma, Sketch, Canva Pro, Framer, InVision, cloud storage (Google Drive, Dropbox, iCloud), website hosting and domain, portfolio platform subscriptions (Behance Pro, Dribbble Pro), font licences, stock image subscriptions (Shutterstock, Adobe Stock, Envato Elements).
Equipment consumables: Colour calibration device replacements, stylus nibs for drawing tablets, printer ink and specialty paper, external hard drives and SSDs for backup.
Learning and development: Online courses (Domestika, Skillshare, Coursera), design conference tickets (Figma Config, Adobemax, local UX meetups), design books and publications.
Workspace costs: Co-working space membership (WeWork, 91springboard), home office electricity and internet (proportionate to business use), studio rent if you have a dedicated workspace.
Marketing and business: Portfolio website costs, social media advertising, business cards and branded stationery, design competition entry fees, professional body memberships.
Financial costs: Bank charges, payment gateway fees (Razorpay, PayPal, Wise), interest on business loans for equipment, foreign exchange conversion charges for international client payments.
All expenses must have supporting invoices or receipts. Personal expenses disguised as business expenses will be disallowed on scrutiny.
GST on Design Services
Graphic design and UI/UX design services attract 18% GST:
Tax Rate Chart
GST on Design Services (SAC Code 9983)
All design services at 18%
SAC 998391: Specialty Design Services
Interior design, fashion design, industrial design, graphic design, other specialty design
SAC 998392: Design Originals
Original graphic design work, logo creation, brand identity, packaging design, illustration
SAC 998314: Web Design Services
Website design, app interface design, interactive design services
Source: GST Rate Schedule; Notification 11/2017-CT(R) as amended
GST registration threshold
You must register for GST once your aggregate turnover from all taxable services crosses Rs 20 lakh in a financial year (Rs 10 lakh in Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, and Uttarakhand).
ITC on design tools
Under the regular GST scheme, you can claim Input Tax Credit (ITC) on GST paid on laptops, monitors, tablets, software subscriptions, co-working space rent, and other business inputs. This reduces your net GST liability. For example, if you collect Rs 36,000 in GST from clients and pay Rs 12,000 GST on software and equipment, your net payment is Rs 24,000.
Export of design services: zero-rated with LUT
This section is critical for designers with international clients on platforms like Upwork, Fiverr, Toptal, or direct contracts with foreign companies.
Design services provided to clients outside India qualify as export of services (a zero-rated supply) if all five conditions are met:
- The supplier (you) is located in India.
- The recipient is located outside India.
- The place of supply is outside India.
- Payment is received in convertible foreign exchange (USD, EUR, GBP via PayPal, Wise, wire transfer).
- The supplier and recipient are not establishments of the same person.
File a Letter of Undertaking (LUT) on the GST portal before the start of the financial year. With LUT, you invoice foreign clients without charging GST. The LUT is valid for one financial year (until 31 March) and must be renewed annually.
Without LUT, you must charge IGST at 18% on export invoices and then claim refund from the GST department, which creates a cash flow burden.
For the GST registration process, see the GST registration guide. For GST rules specific to freelancers, see the GST for freelancers guide.
Books of Accounts and Tax Audit
Books of accounts: Section 44AA (Section 62, ITA 2025)
If you do not use Section 44AD, maintaining books of accounts is mandatory when:
- Your income from design services exceeds Rs 1,20,000 in any of the three preceding years, OR
- Your gross receipts exceed Rs 10,00,000 in any of the three preceding years.
Books must include a cash book, a journal (if mercantile system), a ledger, copies of invoices issued, and original bills and receipts for expenses. Retain all records for six years from the end of the relevant assessment year.
Penalty for non-maintenance: Rs 25,000 under Section 271A.
If you use Section 44AD and declare income at or above the deemed profit rate, you are not required to maintain books.
Tax audit: Section 44AB (Section 63, ITA 2025)
Tax Rate Chart
Tax Audit Thresholds for Designers
When audit under Section 63 becomes mandatory
Cash Transactions > 5% of Turnover
Audit mandatory if gross receipts exceed Rs 1 crore
Cash Transactions ≤ 5% of Turnover
Higher threshold for predominantly digital payments
Section 44AD Opt-Out
Audit required in the year you opt out of presumptive scheme
Source: Section 63, Income Tax Act 2025; Section 58(8)
Most freelance designers receive payments digitally (bank transfer, UPI, PayPal, Wise), keeping cash transactions well below 5%. The effective audit threshold is Rs 10 crore for most designers.
For more on tax audit requirements and Form 3CD, see the Section 44AB tax audit guide.
Advance Tax
Under Section 44AD
If you use Section 44AD, you pay 100% of your advance tax in a single installment by 15 March of the financial year. The quarterly installments (June 15, September 15, December 15) do not apply.
If you miss the March 15 deadline, interest under Section 234C applies at 1% per month on the shortfall.
Without Section 44AD
If you maintain regular books and do not use presumptive taxation, advance tax is payable in four quarterly installments:
| Installment | Due date | Cumulative % |
|---|---|---|
| First | 15 June | 15% |
| Second | 15 September | 45% |
| Third | 15 December | 75% |
| Fourth | 15 March | 100% |
For complete advance tax due dates and calculation, see the advance tax due dates guide.
Old Regime vs New Regime
The new tax regime is the default for AY 2026-27. For designers:
New regime usually wins when: Your design work is your primary income, you use Section 44AD with low deemed profit, and you do not have major deductions under 80C, 80D, or home loan interest. The lower slab rates and Rs 4 lakh basic exemption make the new regime favourable for most designers.
Old regime may win when: You maintain full books, claim heavy equipment depreciation (multiple MacBooks, monitors, tablets), deduct Section 80C (up to Rs 1.5 lakh), Section 80D health insurance (up to Rs 75,000 for self and parents), home loan interest under Section 24(b), and your actual expenses significantly reduce taxable income below what the new regime offers.
Most designers using Section 44AD will find the new regime more beneficial because the deemed profit is already so low (6% to 8%) that there is little taxable income left to reduce with deductions.
ITR Form Selection
Tax Rate Chart
ITR Form for Designers: AY 2026-27
Choose based on your income type and scheme
ITR-4 (Sugam)
Presumptive taxation; total income ≤ Rs 50 lakh; no brought-forward losses
ITR-3
Full books of accounts; claim actual expenses and depreciation
Source: CBDT ITR Form notifications for AY 2026-27
ITR-4 checklist for designers
- Select "Business" (not Profession) as income type if using Section 44AD.
- Enter business code 16019 (Other professionals NEC) for graphic design work. Use 14001 (Software Development) only if your work is primarily code-based.
- Enter gross receipts and the deemed profit (6% of digital + 8% of cash).
- Report TDS credits from Form 26AS and AIS.
- If you have salary income from a full-time job alongside freelance design work, ITR-4 can handle both.
When to use ITR-3
- Your gross receipts exceed the Section 44AD threshold (Rs 2 crore / Rs 3 crore).
- You want to claim actual expenses and depreciation to reduce profit below the 6% to 8% deemed rate (but beware the five-year lock-in consequence).
- You have brought-forward business losses to set off.
- Your total income exceeds Rs 50 lakh.
For a detailed comparison, see the ITR-2 vs ITR-3 vs ITR-4 comparison guide and the ITR-4 Sugam filing guide.
ITA 2025 Section Mapping for Designers
From 1 April 2026, the Income Tax Act 2025 replaces the 1961 Act. Key section numbers designers need to know:
Tax Rate Chart
Old vs New Section Numbers (ITA 2025)
Sections relevant to designers
Section 44AD: Presumptive (Business)
Section 58(2), Table Sl. No. 1
Section 44ADA: Presumptive (Profession)
Section 58(2), Table Sl. No. 3; IT professionals only
Section 44AA: Books of Accounts
Same requirements under new number
Section 44AB: Tax Audit
Thresholds unchanged
Section 194C: TDS on Contracts
1% individual / 2% others
Section 194J: TDS on Professionals
10% professional / 2% technical
Source: Income Tax Act 2025; CBDT concordance table; see full mapping guide
For the complete section mapping, see the old vs new income tax sections 2026 mapping guide.
Seven Common Tax Mistakes Designers Make
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Claiming Section 44ADA when you are not an IT professional. Pure graphic design is not a specified profession. Filing under 44ADA when your work is visual design (not software) risks a defective return notice or scrutiny. Use 44AD instead.
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Using the wrong business code. Graphic designers should use 16019, not 14001 or 14005, unless their primary output is software code. Mismatched business codes create TDS cross-reference issues in Form 26AS.
-
Ignoring TDS credits. Corporate clients, agencies, and platforms deduct TDS on your invoices. If you do not verify and claim these credits in your ITR through Form 26AS, you pay tax twice on the same income.
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Not filing LUT for export of services. Designers working with international clients via Upwork, Fiverr, or direct contracts must file LUT on the GST portal. Without LUT, you charge IGST at 18% and wait months for refund, creating unnecessary cash flow pressure.
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Treating software subscriptions as capital assets. Adobe Creative Cloud, Figma, and Canva Pro subscriptions are revenue expenses, deductible in full in the year of payment. They are not capital assets requiring depreciation. Only perpetual licences (one-time purchases) qualify as intangible assets at 25% WDV.
-
Overlooking the five-year lock-in. Switching out of Section 44AD before five years locks you out of the scheme and triggers mandatory audit. Plan the switch carefully.
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Not separating personal and business finances. Using a personal savings account for client payments and business expenses creates confusion during scrutiny. Open a current account in your business or professional name, and route all design-related transactions through it.
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Frequently Asked Questions: Tax Services in Kondapur & Hyderabad
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Sources
This guide is verified against the Income Tax Act 2025 as enacted and the Finance Act 2026. Key facts cross-checked against multiple authoritative sources:
- Graphic design NOT a specified profession: confirmed via CBDT notification list under Section 44AA(1) (legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, company secretary, information technology); graphic design is absent from this list; confirmed via CAClubIndia forum discussions, TaxGuru, and TaxTap
- CBDT Notification SO 385(E) dated 4 May 2001 notified "the profession of information technology" without defining scope: confirmed via TaxGuru, TaxTMI, incometaxindia.gov.in
- Section 44AD eligibility, deemed profit rates (6% digital / 8% cash), turnover limits (Rs 2 Cr / Rs 3 Cr), and five-year lock-in: confirmed via incometaxindia.gov.in, ClearTax, CAClubIndia, TaxGuru, and TaxGarden's own Section 44AD guide
- Business code 16019 (Other professionals NEC) for graphic designers: confirmed via TaxGarden's business code guide, CAClubIndia forum discussions
- TDS classification 194C vs 194J for design services: confirmed via ClearTax, CAClubIndia, BajajFinserv; 194C rates 1% individual / 2% others; 194J rate 10% professional
- Section 194C maps to Section 393(1) Sl.6(i) and 194J maps to Section 393(1) Sl.6(iii) under ITA 2025: confirmed via tdsman.com, saral.pro, TaxGarden's Section 393 guide
- GST 18% on design services SAC 998391/998392: confirmed via busy.in, Credlix, Pocketful, TAXAJ, GST Council rate schedule, Notification 11/2017-CT(R)
- Export of services zero-rated with LUT: confirmed via RegisterKaro, VakilSearch, WiseMonk, TAXAJ, Karboncard; Section 16 IGST Act, Rule 96A CGST Rules
- Depreciation 40% WDV for computers (MacBooks, tablets, monitors), 25% for intangible assets (perpetual software), 10% furniture, 15% plant and machinery: confirmed via Appendix I to Income Tax Rules, ClearTax depreciation guide, and TaxGarden's depreciation guide
- Section 44AA maps to Section 62, Section 44AB maps to Section 63 under ITA 2025: confirmed via TaxGarden existing blog corpus
- Tax audit thresholds Rs 1 Cr (cash >5%) / Rs 10 Cr (cash ≤5%): confirmed via ClearTax, TaxGuru, TaxGarden's tax audit guide
- Books of accounts income threshold Rs 1,20,000 / turnover threshold Rs 10,00,000 and penalty Rs 25,000 under Section 271A: confirmed via incometaxindia.gov.in, CAClubIndia
- Advance tax single installment for Section 44AD by March 15: confirmed via ClearTax, TaxGuru, TaxGarden's advance tax guide
