🇮🇳 India · FY 2025-26 · AY 2026-27
Income Tax Computation
All 5 Heads of Income · New & Old Regime · Resident & NRI
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Gross Total Income
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Net Taxable Income
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Est. Tax Payable
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Income from Salary
Sec 15 — Wages, pension, perquisites & allowances
Basic Components
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Exemptions & Perquisites
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HRA Exemption Calculator — u/s 10(13A)
Click to compute exempt portion
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HRA Exemption — Minimum of 3 Conditions
① Actual HRA Received₹0
② 50% of (Basic + DA)₹0
③ Rent Paid − 10% of (Basic + DA)₹0
✓ HRA Exemption (Minimum)₹0
Taxable HRA₹0
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LTA Exemption Calculator — u/s 10(5)
Click to compute exempt portion
₹0 exempt▾
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LTA Exemption Calculation
LTA Received₹0
Actual Fare × Members × Journeys₹0
✓ LTA Exemption (Minimum)₹0
Taxable LTA₹0
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Personal & Employer Details
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Income from House Property
Sec 22–27 — Self-Occupied & Let-Out properties
Loss from SOP capped at ₹2,00,000/yr (Old Regime). No interest deduction for SOP in New Regime.
Income from Business / Profession
Sec 28–44 — Net profit after allowable expenses
Actual Income
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Presumptive Taxation (optional)
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Income from Capital Gains
Budget 2024 rates — STCG & LTCG
Short-Term Capital Gains (STCG)
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Long-Term Capital Gains (LTCG)
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⚡ Budget 2024: STCG 111A = 20% (was 15%). LTCG 112A = 12.5% with ₹1.25L exemption (was 10% / ₹1L). LTCG on other assets = 12.5% without indexation.
Income from Other Sources
Sec 56 — Interest, dividends, gifts & residual income
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Savings interest exempt up to ₹10,000 u/s 80TTA (Old Regime, Residents). Family pension: std deduction of lesser of 1/3rd or ₹15,000.
Chapter VI-A Deductions
Old Regime — Deductions from Gross Total Income
Section 80C Group (combined max ₹2,00,000)
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Health & Insurance
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Loans & Donations
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