Presumptive taxation for professionals: professionals cannot use the business presumptive scheme and must follow the professional scheme instead. A professional covered by section 44AA(1) cannot adopt the presumptive business scheme under section 44AD. Such a resident professional may instead opt for the presumptive taxation regime under section 44ADA, under which a prescribed proportion of gross receipts is treated as presumptive income, subject to a gross receipts threshold and special treatment when cash receipts are below a low proportion; non account payee cheques or bank drafts are treated as cash for this purpose.