Free samples for business

Sample

Small shop: 6% and 8% scheme

Sample: Gupta Provision Store, Kanpur. ₹35 lakh sales in FY 2025-26.

₹0 tax on ₹35 lakh of sales

Income at 6% of UPI and card sales and 8% of cash sales. No books needed, ITR-4.

ITR-4New regimeFY 2025-26

Business, Sec 58 (old 44AD)

UPI, card and bank sales₹25,00,000
Income at 6%₹1,50,000
Cash sales₹10,00,000
Income at 8%₹80,000
Presumptive income₹2,30,000

Tax

Tax at slab rates₹0
Rebate (Sec 156, old 87A)₹0
Tax for the year₹0
Nothing left to pay₹0