{"id":1389,"date":"2026-05-09T18:57:02","date_gmt":"2026-05-09T14:27:02","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=1389"},"modified":"2026-05-09T21:03:04","modified_gmt":"2026-05-09T16:33:04","slug":"presumptive-taxation-section-58-61-income-tax-act-2025","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/","title":{"rendered":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#8217;s"},"content":{"rendered":"\n<p>Presumptive Taxation 2026-27: The New Section 58 &amp; 61 Playbook for Businesses, Professionals and Non-Residents<\/p>\n\n\n\n<p>Presumptive taxation has always been one of the most practical compliance reliefs for small businesses, professionals, transport operators and certain non-residents. Under the&nbsp;<strong>Income-tax Act, 2025<\/strong>, applicable from&nbsp;<strong>1 April 2026<\/strong>, the language, structure and section numbers have changed, but the core idea remains simple: eligible taxpayers may compute taxable business income on a prescribed percentage or fixed amount basis instead of maintaining detailed profit computation in every case. The new law uses the concept of&nbsp;<strong>\u201cTax Year\u201d<\/strong>, and&nbsp;<strong>Tax Year 2026-27<\/strong>&nbsp;corresponds to income earned during financial year 2026-27 under the new Act. The official FAQs also clarify that&nbsp;<strong>AY 2026-27<\/strong>&nbsp;and&nbsp;<strong>Tax Year 2026-27<\/strong>&nbsp;are different compliance periods\u2014AY 2026-27 continues under the Income-tax Act, 1961 for FY 2025-26, while TY 2026-27 will be governed by the Income-tax Act, 2025.<\/p>\n\n\n\n<p>Under the new Act,&nbsp;<strong>Section 58<\/strong>&nbsp;deals with presumptive taxation for resident businesses, goods carriage operators and specified professionals.&nbsp;<strong>Section 61<\/strong>&nbsp;deals with presumptive taxation for specified business activities of certain non-residents, such as shipping, cruise ships, aircraft operation, turnkey power projects, mineral oil services and electronics manufacturing-related services or technology.<\/p>\n\n\n\n<p>For taxpayers, consultants and businesses preparing for the new regime, this article explains the practical impact of&nbsp;<strong>Section 58 and Section 61<\/strong>, with a comparative analysis of the Income-tax Act, 1961.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. What is Presumptive Taxation?<\/h2>\n\n\n\n<p>Presumptive taxation is a simplified method of computing business or professional income. Instead of calculating actual net profit after every expense, the law presumes income at a fixed percentage of turnover or gross receipts, or at a fixed monthly amount in specified cases.<\/p>\n\n\n\n<p>In simple words:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Presumptive taxation reduces compliance burden, but it does not mean tax-free income or no record keeping at all.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>A taxpayer still needs to check eligibility, turnover limits, bank receipts, cash receipts, TDS, GST data, books of account requirements and audit implications.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>For professional support in filing returns under the new tax framework, readers may refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">ITR Filing Services for Individuals, Businesses and Professionals<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Section 58 of the Income-tax Act, 2025 \u2013 Presumptive Taxation for Residents<\/h2>\n\n\n\n<p>Section 58 covers three major categories:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Eligible resident businesses<\/li>\n\n\n\n<li>Goods carriage businesses<\/li>\n\n\n\n<li>Specified professionals<\/li>\n<\/ol>\n\n\n\n<p>The section provides that, for these eligible taxpayers, profits and gains shall be computed as per the prescribed table, and provisions relating to normal business income computation will not apply to the extent they are contrary to Section 58.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Section 58 for Small Businesses \u2013 Broadly Comparable to Old Section 44AD<\/h2>\n\n\n\n<p>For an eligible resident business, Section 58 provides presumptive income at:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Nature of Receipts<\/th><th>Presumptive Income<\/th><\/tr><\/thead><tbody><tr><td>Receipts through prescribed banking\/digital modes<\/td><td>6%<\/td><\/tr><tr><td>Other receipts, including cash receipts<\/td><td>8%<\/td><\/tr><tr><td>Actual profit, if higher than presumptive amount<\/td><td>Higher actual profit<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The turnover limit is generally&nbsp;<strong>\u20b92 crore<\/strong>. However, it increases to&nbsp;<strong>\u20b93 crore<\/strong>&nbsp;where cash receipts do not exceed&nbsp;<strong>5%<\/strong>&nbsp;of total turnover or gross receipts. Non-account-payee cheques and non-account-payee bank drafts are treated as cash for this purpose.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Who is an eligible assessee?<\/h3>\n\n\n\n<p>For normal business presumptive taxation under Section 58, an eligible assessee broadly means a resident:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individual<\/li>\n\n\n\n<li>Hindu Undivided Family<\/li>\n\n\n\n<li>Firm, other than LLP<\/li>\n<\/ul>\n\n\n\n<p>However, the scheme is not available for certain persons, including those carrying on a specified profession, agency business, commission or brokerage business, or claiming specified deductions under Chapter VIII-C.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Practical Example<\/h3>\n\n\n\n<p>Suppose a resident trader has turnover of \u20b92.80 crore in Tax Year 2026-27 and cash receipts are only \u20b98 lakh. Since cash receipts are below 5%, the higher threshold of \u20b93 crore may apply. If the eligible digital\/banking receipts qualify for 6%, the taxpayer may compute income at the presumptive rate, subject to other conditions.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Businesses should also reconcile turnover with GST returns, bank statements and financial records. For regular bookkeeping, MIS and compliance support, readers may refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/accounting-cfo.html\">Accounting, Virtual CFO and Digital CFO Services<\/a>and&nbsp;<a href=\"https:\/\/caalokkumar.com\/gst-registration-return-filing.html\">GST Registration &amp; Return Filing Services<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Section 58 for Goods Carriage Business \u2013 Broadly Comparable to Old Section 44AE<\/h2>\n\n\n\n<p>For taxpayers engaged in the business of plying, hiring or leasing goods carriages, Section 58 provides presumptive income where the assessee owns not more than&nbsp;<strong>10 goods carriages<\/strong>&nbsp;at any time during the tax year.<\/p>\n\n\n\n<p>The presumptive income is:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type of Goods Carriage<\/th><th>Presumptive Income<\/th><\/tr><\/thead><tbody><tr><td>Heavy goods vehicle<\/td><td>\u20b91,000 per ton of gross vehicle weight or unladen weight for every month or part of a month<\/td><\/tr><tr><td>Other goods vehicle<\/td><td>\u20b97,500 per month or part of a month<\/td><\/tr><tr><td>Actual profit, if higher<\/td><td>Higher actual profit<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>A person purchasing goods carriages on hire purchase or instalment basis is deemed to be the owner for this provision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Practical Example<\/h3>\n\n\n\n<p>If a transporter owns two heavy goods vehicles of 16 tons each for the entire tax year, presumptive income may be computed as:<\/p>\n\n\n\n<p><strong>2 vehicles \u00d7 16 tons \u00d7 \u20b91,000 \u00d7 12 months = \u20b93,84,000<\/strong><\/p>\n\n\n\n<p>Actual profit, if higher, will be taxable instead.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. Section 58 for Specified Professionals \u2013 Broadly Comparable to Old Section 44ADA<\/h2>\n\n\n\n<p>Specified professionals can compute income on presumptive basis at&nbsp;<strong>50% of gross receipts<\/strong>, or actual profit if higher.<\/p>\n\n\n\n<p>The gross receipts limit is:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Case<\/th><th>Gross Receipts Limit<\/th><\/tr><\/thead><tbody><tr><td>Normal limit<\/td><td>\u20b950 lakh<\/td><\/tr><tr><td>Higher limit where cash receipts do not exceed 5%<\/td><td>\u20b975 lakh<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Specified professions include legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, information technology, company secretary and other notified professions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Practical Example<\/h3>\n\n\n\n<p>A consultant earning professional receipts of \u20b968 lakh entirely through banking channels may fall within the enhanced \u20b975 lakh limit, subject to satisfaction of all conditions. Presumptive income may be computed at \u20b934 lakh, unless actual profit is higher.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Professionals should carefully verify whether their activity is truly a specified profession or a business service, because wrong classification may lead to return processing issues, notices or audit exposure. For assistance, readers may use our&nbsp;<a href=\"https:\/\/caalokkumar.com\/income-tax-act-2025-section-finder\/\">Income-tax Act 1961 to Income-tax Act 2025 Section Finder<\/a>&nbsp;and&nbsp;<a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">ITR Filing Services<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">6. What if Actual Profit is Lower Than Presumptive Income?<\/h2>\n\n\n\n<p>Section 58 allows a taxpayer to declare income lower than the presumptive amount, but this comes with compliance consequences.<\/p>\n\n\n\n<p>Where the taxpayer declares lower income and total income exceeds the maximum amount not chargeable to tax, the taxpayer must:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Maintain books of account under Section 62; and<\/li>\n\n\n\n<li>Get accounts audited under Section 63.<\/li>\n<\/ol>\n\n\n\n<p>The official guidance on Form No. 26 also indicates reporting where a person eligible for presumptive taxation claims lower profits than the prescribed presumptive income.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">7. Five-Year Restriction After Opting Out<\/h2>\n\n\n\n<p>For eligible business taxpayers under Section 58, if a taxpayer declares income under the presumptive scheme for a tax year and then declares income not in accordance with the scheme in any of the next five tax years, the taxpayer may be restricted from claiming the presumptive scheme for five succeeding tax years.<\/p>\n\n\n\n<p>This is similar in spirit to the lock-in\/lock-out concept under old Section 44AD.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">8. No Separate Deduction of Expenses or Depreciation<\/h2>\n\n\n\n<p>Once income is computed under the presumptive scheme, the taxpayer cannot separately claim deductions for business expenses against that presumptive income. Depreciation is deemed to have been allowed, and the written down value of assets is calculated accordingly.<\/p>\n\n\n\n<p>This is an important point for businesses with heavy actual expenses. Presumptive taxation is beneficial only when the simplified computation is commercially and legally suitable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Section 61 of the Income-tax Act, 2025 \u2013 Presumptive Taxation for Certain Non-Residents<\/h1>\n\n\n\n<p>Section 61 applies to specified business activities of certain non-residents. It is a consolidated presumptive framework for non-resident businesses such as shipping, cruise ships, aircraft operation, turnkey power projects, mineral oil services and electronics manufacturing-related services or technology.<\/p>\n\n\n\n<p>This provision is particularly relevant for cross-border transactions, foreign companies, international shipping, aircraft operations, oil and gas services, and foreign technology\/service providers working with Indian companies.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>For non-resident payments, TDS and remittance documentation, readers may also refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/form-145-146-ca-certificate-foreign-remittance.html\">Form 145 \/ Form 146 CA Certificate for Foreign Remittance Services<\/a>&nbsp;and&nbsp;<a href=\"https:\/\/caalokkumar.com\/tds-filing-form-138-140-144.html\">TDS Compliance under the Income-tax Act, 2025<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">9. Section 61 Presumptive Rates for Non-Residents<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Specified Non-Resident Business<\/th><th>Presumptive Income<\/th><\/tr><\/thead><tbody><tr><td>Operation of ships, other than cruise ships<\/td><td>7.5%<\/td><\/tr><tr><td>Operation of cruise ships<\/td><td>20%<\/td><\/tr><tr><td>Operation of aircraft<\/td><td>5%<\/td><\/tr><tr><td>Foreign company engaged in civil construction, erection, testing or commissioning in certain turnkey power projects<\/td><td>10%<\/td><\/tr><tr><td>Mineral oil exploration\/production-related services or facilities<\/td><td>10%<\/td><\/tr><tr><td>Services or technology for setting up electronics manufacturing facility or manufacturing electronic goods in India<\/td><td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Section 61 also covers certain amounts paid, payable, received or deemed to be received in or outside India, depending on the nature of the specified business.<\/p>\n\n\n\n<p>The old Act had separate provisions for several non-resident presumptive regimes, including sections such as\u00a0<strong>44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD<\/strong>. The Income-tax Department\u2019s international business reference material lists these provisions, and the official new Bill navigator maps these regimes into the new Section 61 structure. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">10. Can a Non-Resident Declare Lower Income Under Section 61?<\/h2>\n\n\n\n<p>This is a key difference from the general resident scheme.<\/p>\n\n\n\n<p>Under Section 61, the option to claim lower actual profits with books and audit is specifically available for:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Certain turnkey power project businesses; and<\/li>\n\n\n\n<li>Mineral oil exploration\/production-related businesses.<\/li>\n<\/ol>\n\n\n\n<p>For these cases, the non-resident must maintain books under Section 62 and get accounts audited under Section 63. Section 61 also restricts separate set-off of loss, allowance or deduction against presumptive income.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Comparative Analysis: Income-tax Act, 1961 vs Income-tax Act, 2025<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particulars<\/th><th>Income-tax Act, 1961<\/th><th>Income-tax Act, 2025<\/th><th>Practical Impact<\/th><\/tr><\/thead><tbody><tr><td>Period concept<\/td><td>Previous Year \/ Assessment Year<\/td><td>Tax Year<\/td><td>From 1 April 2026, TY 2026-27 applies for FY 2026-27 income<\/td><\/tr><tr><td>Small business presumptive scheme<\/td><td>Section 44AD<\/td><td>Section 58<\/td><td>Broad structure retained with new section number<\/td><\/tr><tr><td>Professional presumptive scheme<\/td><td>Section 44ADA<\/td><td>Section 58<\/td><td>50% presumptive income concept retained<\/td><\/tr><tr><td>Goods carriage scheme<\/td><td>Section 44AE<\/td><td>Section 58<\/td><td>Fixed amount method retained<\/td><\/tr><tr><td>Non-resident shipping, aircraft, mineral oil, turnkey projects etc.<\/td><td>Separate sections such as 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD<\/td><td>Section 61<\/td><td>Consolidated table-based structure<\/td><\/tr><tr><td>Books of account<\/td><td>Section 44AA<\/td><td>Section 62<\/td><td>New section number and simplified structure<\/td><\/tr><tr><td>Tax audit<\/td><td>Section 44AB<\/td><td>Section 63<\/td><td>Audit requirement continues in prescribed cases<\/td><\/tr><tr><td>Lower profit declaration<\/td><td>Books and audit required in specified cases<\/td><td>Books and audit required in specified cases<\/td><td>Careful decision needed before opting out<\/td><\/tr><tr><td>Cash receipt test<\/td><td>Relevant for enhanced limits<\/td><td>Relevant for enhanced limits<\/td><td>Banking and digital receipt discipline remains important<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Under the old Act, the Income-tax Department\u2019s guidance for AY 2026-27 confirms the familiar rates of 8%\/6% for eligible businesses, 50% for eligible professionals, and fixed monthly computation for goods carriage businesses. The new Act substantially carries forward these concepts under Section 58, with reorganised drafting and new section numbering. (<a href=\"https:\/\/www.incometaxindia.gov.in\/w\/small-businessmen-benefits-allowable\">Etds<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Practical Compliance Checklist for Tax Year 2026-27<\/h1>\n\n\n\n<p>Before selecting presumptive taxation for TY 2026-27, taxpayers should verify the following:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Correct classification<\/strong><br>Check whether the activity is business, specified profession, goods carriage business, or non-resident specified business.<\/li>\n\n\n\n<li><strong>Eligibility of taxpayer<\/strong><br>Individual, HUF, firm, LLP, company and non-resident status must be examined separately.<\/li>\n\n\n\n<li><strong>Turnover or gross receipt limit<\/strong><br>Verify \u20b92 crore \/ \u20b93 crore limit for business and \u20b950 lakh \/ \u20b975 lakh limit for profession.<\/li>\n\n\n\n<li><strong>Cash receipt percentage<\/strong><br>Maintain clear evidence that cash receipts do not exceed 5% where higher threshold is claimed.<\/li>\n\n\n\n<li><strong>Banking trail and digital receipts<\/strong><br>Preserve bank statements, UPI\/payment gateway reports, invoices and ledger records.<\/li>\n\n\n\n<li><strong>GST reconciliation<\/strong><br>Turnover reported in Income-tax Return should be reconciled with GST returns, where applicable.<\/li>\n\n\n\n<li><strong>TDS\/TCS and AIS verification<\/strong><br>Match receipts with Form 26AS, AIS\/TIS and TDS credits before return filing.<\/li>\n\n\n\n<li><strong>Audit exposure<\/strong><br>If actual profit is lower than presumptive income, check books and audit requirement under Sections 62 and 63.<\/li>\n\n\n\n<li><strong>Future lock-out impact<\/strong><br>For small businesses, opting out of presumptive taxation after using it may affect eligibility for subsequent years.<\/li>\n\n\n\n<li><strong>Notice risk<\/strong><br>Wrong reporting may result in processing mismatch, demand notice, defective return or scrutiny query.<\/li>\n<\/ol>\n\n\n\n<p>For notice handling, rectification and response drafting, readers may refer to our&nbsp;<a href=\"https:\/\/caalokkumar.com\/income-tax-demand-notice-response.html\">Income Tax Demand Notice Reply &amp; Response Services<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">FAQs on Presumptive Taxation for Tax Year 2026-27<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">1. Is Tax Year 2026-27 the same as Assessment Year 2026-27?<\/h2>\n\n\n\n<p>No. This is a very important transition point.&nbsp;<strong>AY 2026-27<\/strong>&nbsp;relates to income of FY 2025-26 and continues under the Income-tax Act, 1961.&nbsp;<strong>Tax Year 2026-27<\/strong>&nbsp;relates to income of FY 2026-27 and will be governed by the Income-tax Act, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Which section covers presumptive taxation for small businesses under the Income-tax Act, 2025?<\/h2>\n\n\n\n<p>Section 58 covers presumptive taxation for eligible resident businesses. It broadly corresponds to the old Section 44AD framework.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. What is the presumptive rate for eligible businesses under Section 58?<\/h2>\n\n\n\n<p>The rate is generally&nbsp;<strong>8%<\/strong>, but&nbsp;<strong>6%<\/strong>&nbsp;applies to eligible receipts received through prescribed banking or digital modes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. What is the turnover limit for Section 58 business presumptive taxation?<\/h2>\n\n\n\n<p>The normal turnover limit is&nbsp;<strong>\u20b92 crore<\/strong>. It may increase to&nbsp;<strong>\u20b93 crore<\/strong>&nbsp;where cash receipts do not exceed 5% of total turnover or gross receipts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Can an LLP use Section 58 for normal business presumptive taxation?<\/h2>\n\n\n\n<p>For normal eligible business and specified professional presumptive taxation under Section 58, LLPs are not included in the eligible category. However, goods carriage provisions use separate language and must be examined independently based on facts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. What is the presumptive rate for professionals under Section 58?<\/h2>\n\n\n\n<p>For eligible specified professionals, presumptive income is&nbsp;<strong>50% of gross receipts<\/strong>, or actual profit if higher.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. What is the gross receipts limit for professionals?<\/h2>\n\n\n\n<p>The normal limit is&nbsp;<strong>\u20b950 lakh<\/strong>, which may increase to&nbsp;<strong>\u20b975 lakh<\/strong>&nbsp;where cash receipts do not exceed 5% of total gross receipts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Are expenses separately allowed after declaring presumptive income?<\/h2>\n\n\n\n<p>No. Once income is computed under Section 58 or Section 61 on presumptive basis, separate deduction of expenses is not allowed against that presumptive income.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. Is depreciation separately available?<\/h2>\n\n\n\n<p>No separate depreciation deduction is allowed against presumptive income. However, depreciation is deemed to have been allowed for calculating written down value.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. What happens if actual profit is lower than presumptive income?<\/h2>\n\n\n\n<p>In specified cases, the taxpayer may declare lower income, but books of account and audit requirements may apply under Sections 62 and 63.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">11. Is GST registration avoided if income tax is filed under presumptive taxation?<\/h2>\n\n\n\n<p>No. Presumptive taxation is only an income-tax computation mechanism. GST registration, GST returns, e-invoicing, TDS and other compliance requirements must be checked separately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">12. What does Section 61 cover?<\/h2>\n\n\n\n<p>Section 61 covers presumptive taxation for specified non-resident businesses such as shipping, cruise ships, aircraft operation, turnkey power projects, mineral oil services and electronics manufacturing-related services or technology.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">13. Does Section 61 apply to every non-resident?<\/h2>\n\n\n\n<p>No. It applies only to specified business activities mentioned in Section 61.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">14. Can non-residents claim lower profit than Section 61 presumptive income?<\/h2>\n\n\n\n<p>For certain turnkey power project and mineral oil-related businesses, lower actual profits may be claimed if books are maintained and accounts are audited. This option is not generally available for every category under Section 61.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">15. Should taxpayers blindly choose presumptive taxation?<\/h2>\n\n\n\n<p>No. Presumptive taxation is useful where it reduces compliance and reflects commercial reality. But where actual margins are low, expenses are high, or future audit exposure is likely, the decision should be taken after proper review.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Final Takeaway<\/h1>\n\n\n\n<p>The Income-tax Act, 2025 has reorganised presumptive taxation into a cleaner structure.&nbsp;<strong>Section 58<\/strong>&nbsp;is the key provision for resident businesses, transporters and specified professionals.&nbsp;<strong>Section 61<\/strong>&nbsp;is the key provision for specified non-resident businesses.<\/p>\n\n\n\n<p>For many taxpayers, the scheme will continue to offer simplicity. However, the choice must be made carefully after checking:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nature of taxpayer<\/li>\n\n\n\n<li>Nature of activity<\/li>\n\n\n\n<li>Turnover or gross receipts<\/li>\n\n\n\n<li>Cash receipt percentage<\/li>\n\n\n\n<li>Books and audit implications<\/li>\n\n\n\n<li>GST, TDS and AIS reconciliation<\/li>\n\n\n\n<li>Future lock-out impact<\/li>\n<\/ul>\n\n\n\n<p>For professional assistance in selecting the correct tax regime, preparing books, filing ITR, handling TDS\/remittance issues or responding to income-tax notices, you may connect with&nbsp;<strong>CA Alok Kumar<\/strong>&nbsp;through&nbsp;<a href=\"https:\/\/caalokkumar.com\/schedule-appointment.html\">Schedule Appointment<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p>#PresumptiveTaxation #IncomeTaxAct2025 #Section58 #Section61 #TaxYear2026_27 #44AD #44ADA #44AE #IncomeTaxIndia #TaxCompliance #CAAlokKumar #BusinessTaxation #ProfessionalTaxation #NonResidentTaxation #ITRFiling #TaxPlanningIndia<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-ca-alok-kumar wp-block-embed-ca-alok-kumar\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"j1Gcl61tqQ\"><a href=\"https:\/\/caalokkumar.com\/my-writing\/third-party-diary-tax-addition-svs-projects-itat-hyderabad\/\">Third-Party Diary Is Not Taxable Income: ITAT Deletes \u20b914.16 Crore Addition<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Third-Party Diary Is Not Taxable Income: ITAT Deletes \u20b914.16 Crore Addition&#8221; &#8212; CA ALOK KUMAR\" src=\"https:\/\/caalokkumar.com\/my-writing\/third-party-diary-tax-addition-svs-projects-itat-hyderabad\/embed\/#?secret=PvwU6UiE6P#?secret=j1Gcl61tqQ\" data-secret=\"j1Gcl61tqQ\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Presumptive Taxation 2026-27: The New Section 58 &amp; 61 Playbook for Businesses, Professionals and Non-Residents Presumptive taxation has always been one of the most practical compliance reliefs for small businesses,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[179],"tags":[904,909,910,903,905,907,906,908],"class_list":["post-1389","post","type-post","status-publish","format-standard","hentry","category-presumptive-taxation","tag-44ad-vs-section-58","tag-44ada-vs-section-58","tag-income-tax-act-2025-presumptive-scheme","tag-non-resident-presumptive-taxation-india","tag-presumptive-taxation-2026-27","tag-presumptive-taxation-for-professionals","tag-section-58-income-tax-act-2025","tag-section-61-income-tax-act-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#039;s - CA ALOK KUMAR<\/title>\n<meta name=\"description\" content=\"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#039;s - CA ALOK KUMAR\" \/>\n<meta property=\"og:description\" content=\"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"CA ALOK KUMAR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-09T14:27:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-09T16:33:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/04\/ChatGPT-Image-Apr-17-2026-at-10_06_15-AM.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1254\" \/>\n\t<meta property=\"og:image:height\" content=\"1254\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA ALOK KUMAR\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA ALOK KUMAR\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\"},\"author\":{\"name\":\"CA ALOK KUMAR\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"headline\":\"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#8217;s\",\"datePublished\":\"2026-05-09T14:27:02+00:00\",\"dateModified\":\"2026-05-09T16:33:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\"},\"wordCount\":2554,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"keywords\":[\"44AD vs Section 58\",\"44ADA vs Section 58\",\"Income Tax Act 2025 presumptive scheme\",\"non-resident presumptive taxation India\",\"presumptive taxation 2026-27\",\"presumptive taxation for professionals\",\"Section 58 Income Tax Act 2025\",\"Section 61 Income Tax Act 2025\"],\"articleSection\":[\"Presumptive Taxation\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\",\"name\":\"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI's - CA ALOK KUMAR\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\"},\"datePublished\":\"2026-05-09T14:27:02+00:00\",\"dateModified\":\"2026-05-09T16:33:04+00:00\",\"description\":\"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.\",\"breadcrumb\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/caalokkumar.com\/my-writing\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#8217;s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/\",\"name\":\"CA ALOK KUMAR\",\"description\":\"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX\",\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"alternateName\":\"CA Firm in Dwarka\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\",\"name\":\"CA ALOK KUMAR\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"contentUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"width\":134,\"height\":100,\"caption\":\"CA ALOK KUMAR\"},\"logo\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\"},\"description\":\"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co\",\"sameAs\":[\"https:\/\/caalokkumar.com\/my-writing\",\"https:\/\/www.facebook.com\/ca.aloknandan\",\"https:\/\/www.instagram.com\/alokkrca2000\/\",\"https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/\"],\"url\":\"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI's - CA ALOK KUMAR","description":"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/","og_locale":"en_US","og_type":"article","og_title":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI's - CA ALOK KUMAR","og_description":"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.","og_url":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/","og_site_name":"CA ALOK KUMAR","article_publisher":"https:\/\/www.facebook.com\/ca.aloknandan","article_author":"https:\/\/www.facebook.com\/ca.aloknandan","article_published_time":"2026-05-09T14:27:02+00:00","article_modified_time":"2026-05-09T16:33:04+00:00","og_image":[{"width":1254,"height":1254,"url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/04\/ChatGPT-Image-Apr-17-2026-at-10_06_15-AM.png","type":"image\/png"}],"author":"CA ALOK KUMAR","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA ALOK KUMAR","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#article","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/"},"author":{"name":"CA ALOK KUMAR","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"headline":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#8217;s","datePublished":"2026-05-09T14:27:02+00:00","dateModified":"2026-05-09T16:33:04+00:00","mainEntityOfPage":{"@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/"},"wordCount":2554,"commentCount":0,"publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"keywords":["44AD vs Section 58","44ADA vs Section 58","Income Tax Act 2025 presumptive scheme","non-resident presumptive taxation India","presumptive taxation 2026-27","presumptive taxation for professionals","Section 58 Income Tax Act 2025","Section 61 Income Tax Act 2025"],"articleSection":["Presumptive Taxation"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/","url":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/","name":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI's - CA ALOK KUMAR","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#website"},"datePublished":"2026-05-09T14:27:02+00:00","dateModified":"2026-05-09T16:33:04+00:00","description":"Understand presumptive taxation under the Income-tax Act, 2025 for Tax Year 2026-27. Detailed guide on Section 58, Section 61, FAQs and comparison with Income-tax Act, 1961.","breadcrumb":{"@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/caalokkumar.com\/my-writing\/presumptive-taxation-section-58-61-income-tax-act-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/caalokkumar.com\/my-writing\/"},{"@type":"ListItem","position":2,"name":"Presumptive Taxation 2026-27: Section 58 &amp; 61 Guide for Businesses, Professionals and NRI&#8217;s"}]},{"@type":"WebSite","@id":"https:\/\/caalokkumar.com\/my-writing\/#website","url":"https:\/\/caalokkumar.com\/my-writing\/","name":"CA ALOK KUMAR","description":"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX","publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"alternateName":"CA Firm in Dwarka","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657","name":"CA ALOK KUMAR","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","contentUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","width":134,"height":100,"caption":"CA ALOK KUMAR"},"logo":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/"},"description":"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co","sameAs":["https:\/\/caalokkumar.com\/my-writing","https:\/\/www.facebook.com\/ca.aloknandan","https:\/\/www.instagram.com\/alokkrca2000\/","https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/"],"url":"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/"}]}},"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=1389"}],"version-history":[{"count":1,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1389\/revisions"}],"predecessor-version":[{"id":1390,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1389\/revisions\/1390"}],"wp:attachment":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media?parent=1389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/categories?post=1389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/tags?post=1389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}