Tax calculators
Instant income-tax calculators for the Income-tax Act, 1961 and the Income-tax Act, 2025 — every figure backed by the exact section, rule or circular.
- Working shown line by line
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39 calculators
Income-tax Act, 1961. FY 2025-26 and earlier. Section numbers follow this Act.
- Circular 648Taxability of agent commissionAd-hoc deduction and taxable commission for insurance / mutual-fund agents.
- s.44ADPresumptive income — 44ADFlat 8% (cash) / 6% (digital) of turnover for an eligible small business.
- s.44AEPresumptive income — 44AEPresumptive income for a small goods-transport operator (up to 10 vehicles).
- s.44ADAPresumptive income — 44ADAFlat 50% of gross receipts for an eligible resident professional.
- s.40(b)Partners' remunerationMaximum remuneration a firm can deduct for its partners under s.40(b).
- s.32DepreciationDepreciation on a block of assets, incl. additional depreciation, and closing WDV.
- s.115JCAMT & MATAlternate Minimum Tax (non-companies) and Minimum Alternate Tax (companies).
- s.48Indexed cost of acquisitionRaise a long-term asset's cost by the Cost Inflation Index under section 48.
- s.2(42A)Period of holdingWhether a capital gain is short-term or long-term, from the asset and dates.
- s.54–54GAExemption from capital gainsHow much of a capital gain stays tax-free when you reinvest it, under sections 54 to 54GA.
- s.22Income from house propertyRental income or loss after municipal tax, the 30% deduction and home-loan interest.
- s.10(13A)HRA exemptionHow much of your house rent allowance is tax-free.
- s.10(10AA)Leave encashmentThe tax-free part of leave cashed out when you leave a job.
- s.10(14)Helper allowance exemptionThe tax-free part of a helper allowance — only what you actually spend on a helper.
- s.10(14)Transport allowance exemptionThe tax-free part of a monthly commuting allowance (₹3,200/month for disabled employees).
- s.10(10C)VRS exemptionThe tax-free part of voluntary-retirement compensation — up to ₹5,00,000.
- s.10(10)Taxable gratuityHow much of your gratuity is exempt under section 10(10), and how much is taxable.
- s.16Deduction under Section 16Standard deduction, entertainment allowance and professional tax from salary.
- s.17(2)Medical facility perquisiteThe taxable value when your employer pays for medical treatment, in India or abroad.
- s.17(2)Motor car facility perquisiteThe taxable value of an employer-provided car by ownership, use and who pays.
- s.17(2)Concessional / interest-free loanThe perquisite when an employer lends below the SBI benchmark rate.
- s.17(2)Rent-free accommodationThe taxable value of employer-provided accommodation (rules from FY 2023-24).
- s.6Residential statusResident, RNOR or Non-Resident for the year, from your days in India.
- s.115BACIncome taxYour tax under both regimes side by side, and which one saves more.
- s.194A–194TTDSTax to deduct on a payment to a resident — rate, threshold and due date.
- s.206CTCSTax to collect at source on a sale, and when the rate kicks in.
- s.201(1A)Interest on late TDS / TCSInterest and the 234E fee for late deduction, deposit or filing.
- s.234BAdvance tax & interestInstalments due, and 234B / 234C interest if you paid short or late.
- s.234FLate ITR filing feeThe fee for filing your income-tax return after the due date.
- s.80CNSC interest & 80CThis year's taxable NSC interest and the 80C deduction it earns.
- s.80CDeduction under Section 80CYour 80C deduction for eligible investments and payments, capped at ₹1,50,000.
- s.80DDeduction under Section 80DHealth-insurance deduction for self, family and parents, incl. check-ups.
- s.80DDDeduction under Section 80DDFixed deduction for the maintenance of a dependent with a disability.
- s.80UDeduction under Section 80UFixed deduction for a resident individual with a disability.
- s.80TTADeduction under Section 80TTADeduction for savings-account interest, up to ₹10,000.
- s.139(8A)Updated return — additional taxExtra tax payable with an updated return under s.139(8A) / 140B.
- s.89Relief under Section 89 (arrears)Tax relief on salary arrears or advance received in a lump sum.
- ELEqualisation levy6% on online advertisement and 2% on e-commerce supply (since withdrawn).
- s.70Carry-forward & set-off of lossesHead-wise set-off of losses and the amount carried forward to future years.
About these calculators
Who can use these calculators?
Anyone. No account is required. All 39 calculators show their working step by step and the sections they rely on.
Which financial years do the calculators cover?
FY 2025-26, under the Income-tax Act 1961, and FY 2026-27, under the Income-tax Act 2025. Pick the year in a calculator and the sections it cites change with it.
Where do the figures come from?
From a rule book of rates, limits and due dates kept for each calculator, with every figure tied to its section, rule or circular. Under each answer, "Legal basis" lists those provisions, with a link to read each one where a copy is available.
Is the result tax advice?
No. The calculators are for guidance and show their working so it can be checked. For a decision on a particular case, consult a chartered accountant.
Rule books last updated .