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Tax
Income Tax
Old vs new regime comparison
HRA Exemption
Metro & non-metro calculation
LTCG
Property LTCG
With / without indexation
GST Calculator
Add or remove GST
Advance Tax
Quarterly instalment schedule
TDS Rate Finder
Search by section or type
Income Tax Calculator
Old regime vs new regime — FY 2025-26 / Tax Year 2026-27
Annual gross salary (₹)
Other income (₹)
Rental, FD interest, capital gains etc.
Total 80C investments (₹)
PPF, LIC, ELSS, EPF, ULIP, home loan principal — max ₹1,50,000
Health insurance 80D (₹)
Self + family + parents
HRA exemption (₹)
Use HRA calculator below
Home loan interest (₹)
Section 24(b) — max ₹2,00,000
Financial year
Developer: Old regime — deduct standard deduction ₹75,000 + 80C (max 1.5L) + 80D +
HRA + home loan interest. Apply old slabs (0%/5%/20%/30%). Rebate 87A up to ₹12,500 if income ≤ ₹5L.
New regime — deduct only standard deduction ₹75,000. Apply new slabs (0%/5%/10%/15%/20%/30%). Rebate
87A up to ₹60,000 if income ≤ ₹12L. Add 4% cess on both. Output: tax under each regime, recommended
regime, and saving amount.
* Results are indicative only. Consult your FinSpyne CA for accurate computation
including surcharge, cess, and special rate incomes (STCG, LTCG, VDA).
📊 Old regime result
Taxable income after deductions₹ — — —
Income tax before cess₹ — — —
Health & education cess (4%)₹ — — —
Total tax payable — old
regime₹ — — —
📊 New regime result
Taxable income (after std. deduction)₹ — — —
Income tax before cess₹ — — —
Health & education cess (4%)₹ — — —
Total tax payable — new
regime₹ — — —
✅ Recommendation
Recommended regime for you— — —
Tax saving with
this regime₹ —
— —
New regime is now the default from Tax Year 2026-27. If you have investments under
80C, HRA, or home loan interest — you must actively opt for the old regime when filing ITR to claim
them. Speak to your FinSpyne CA to decide.
HRA Exemption Calculator
House Rent Allowance — FY 2025-26 (old regime only)
HRA exemption is available under the old
tax regime only. It is not available if you opt for the new regime. Use the Income Tax
Calculator to compare which regime saves you more overall.
Basic salary / month (₹)
HRA received / month (₹)
Rent paid / month (₹)
City type
Developer: Multiply all monthly inputs × 12 to get annual figures. Calculate three
values — (A) annual HRA received, (B) 50% of annual basic (metro) or 40% (non-metro), (C) annual
rent paid minus 10% of annual basic salary. HRA Exemption = MIN(A, B, C). Taxable HRA = Annual HRA
received minus Exemption. If annual rent exceeds ₹1 lakh — show a note that landlord PAN is
mandatory.
* This calculation is for old regime only. HRA exemption is NOT available if the
new tax regime is chosen. Results are indicative — consult your FinSpyne CA.
🏠 HRA breakdown (annual)
(A) HRA received from employer₹ — — —
(B) 50% / 40% of basic salary₹ — — —
(C) Rent paid minus 10% of basic₹ — — —
HRA Exemption — lowest of A, B,
C₹ — — —
Taxable HRA (received minus
exemption)₹ — — —
Metro cities for 50% calculation: Mumbai, Delhi, Kolkata, Chennai, Bengaluru,
Hyderabad, Ahmedabad, and Pune. All other cities qualify for 40% only.
Important: If annual rent paid exceeds ₹1 lakh, you must submit your landlord's PAN
card. Failure to do so may result in full disallowance of HRA exemption by the income tax
department.
Property LTCG Calculator
Long Term Capital Gains on sale of land and building — updated for
Budget 2024
Year of purchase
This determines which tax option applies to your property
Budget 2024 rule: Property acquired before 23 July 2024 — you can
choose between 20% with indexation OR 12.5% without indexation. Property acquired on or
after 23 July 2024 — only 12.5% without indexation applies (no choice).
Purchase price (₹)
Original cost of property
Cost of acquisition (₹)
Stamp duty, registration charges
Cost of improvement (₹)
Renovation, additions to property
Sale price (₹)
Full sale consideration received
Year of sale
Developer: CII lookup — 2001=100 through 2025=376 (full table in Knowledge Centre
page). Total cost = purchase price + cost of acquisition + cost of improvement. If purchase year is
on/after 23 July 2024 — show Option B only and hide Option A. If before — show both options and
compare. Option A: Indexed cost = total cost × (sale CII ÷ purchase CII). LTCG-A = sale price −
indexed cost. Tax-A = LTCG-A × 20%. Option B: LTCG-B = sale price − total cost. Tax-B = LTCG-B ×
12.5%. Recommend whichever gives lower tax. Pre-2001 property: use FMV as on 1 April 2001 (CII base
= 100). Add 4% cess + surcharge on final tax.
* Section 54 (reinvestment in residential property) and Section 54EC (NHAI/REC
bonds within 6 months) may provide further exemption from LTCG. Consult your FinSpyne CA for exact
computation.
🏠 Option A — 20% with indexation
Available only if property
acquired before 23 July 2024
CII applied — sale year ÷ purchase year— / —
Indexed cost of acquisition₹ — — —
LTCG with indexation₹ — — —
Tax payable @ 20%₹ — — —
🏠 Option B — 12.5% without indexation
Always available — only
option for post 23 July 2024 purchases
Total cost of property₹ — — —
LTCG without indexation₹ — — —
Tax payable @ 12.5%₹ — — —
✅ Better option for you
Recommended option— — —
Tax saving vs other
option₹ — —
—
Add surcharge + 4% cess to get your final tax liability. Surcharge applies at 10%,
15%, 25%, or 37% depending on total income. Your FinSpyne CA will compute the exact final figure.
Cost Inflation Index
(CII) Reference Table
Used for calculating
indexed cost of acquisition. Indexation available only for properties acquired before 23 July 2024.
| Financial Year | CII | Financial Year | CII | Financial Year | CII |
|---|---|---|---|---|---|
| 2001-02 (Base Year) | 100 | 2009-10 | 148 | 2017-18 | 272 |
| 2002-03 | 105 | 2010-11 | 167 | 2018-19 | 280 |
| 2003-04 | 109 | 2011-12 | 184 | 2019-20 | 289 |
| 2004-05 | 113 | 2012-13 | 200 | 2020-21 | 301 |
| 2005-06 | 117 | 2013-14 | 220 | 2021-22 | 317 |
| 2006-07 | 122 | 2014-15 | 240 | 2022-23 | 331 |
| 2007-08 | 129 | 2015-16 | 254 | 2023-24 | 348 |
| 2008-09 | 137 | 2016-17 | 264 | 2024-25 | 363 |
| FY 2025-26 — Latest notified | 376 ● | ||||
| FY 2026-27 onwards | To be notified by CBDT at start of each financial year | ||||
GST Calculator
Add GST to amount or reverse-calculate base from GST-inclusive
price
Calculation mode
Amount (₹)
Enter base amount or GST-inclusive amount depending on mode
selected
GST rate
Developer: Mode 1 (Add GST) — GST amount = base × (rate÷100). Final = base + GST.
Mode 2 (Remove GST) — base = inclusive ÷ (1 + rate÷100). GST = inclusive − base. CGST = SGST = GST ÷
2 (for intra-state transactions). Toggle button switches the input field label between "Amount
(before GST)" and "Amount (including GST)" and switches the formula accordingly.
* CGST + SGST applies for intra-state transactions. IGST (full rate) applies for
inter-state transactions. This calculator shows intra-state breakdown by default.
💰 GST breakdown
Base amount (excluding GST)₹ — — —
CGST (half of selected rate)₹ — — —
SGST (half of selected rate)₹ — — —
Total GST amount₹ —
— —
Final invoice amount (incl.
GST)₹ — — —
📊 GST rates quick reference
0% (exempt)Fresh produce, milk, books
5%Food, transport, medicines
12%Processed food, computers
18%Most services, electronics
28%Cars, luxury goods, tobacco
Not sure about the GST rate for your product or service? WhatsApp our CA team — we
will confirm the correct rate and HSN/SAC code for your specific case.
Advance Tax Calculator
Find out how much advance tax to pay and in which quarter
Advance tax must be paid if your total tax
liability for the year (after TDS) exceeds ₹10,000. Failing to pay advance tax on
time attracts interest under Section 234B and 234C.
Estimated annual total income (₹)
All income expected this financial year
TDS already deducted (₹)
From salary, FD interest, rent, etc.
Tax regime
Taxpayer type
Developer: Step 1 — Calculate estimated total tax using selected regime slabs + 4%
cess. Step 2 — Net tax = total tax − TDS deducted. Step 3 — If net tax ≤ ₹10,000 show "Advance tax
not required" message. Step 4 — If net tax > ₹10,000 show instalment schedule: Q1 by 15 June = 15%,
Q2 by 15 Sept = 45% cumulative (pay 30% in Q2), Q3 by 15 Dec = 75% cumulative (pay 30% in Q3), Q4 by
15 March = 100% (pay remaining 25%). Senior citizens (60+) with no business/professional income —
exempt from advance tax entirely. Show note if that option is selected.
* Interest under Section 234B (1% per month) applies for shortfall in total
advance tax. Interest under Section 234C (1% for 3 months) applies for shortfall in each instalment.
Consult your FinSpyne CA.
📊 Tax summary
Estimated total tax (incl. 4% cess)₹ — — —
TDS already deducted₹ — — —
Net advance tax payable₹ — — —
📅 Instalment schedule
Q1 — by 15 June — 15% of net tax
₹ — — —
Q2 — by 15 September — 45% cumulative (pay 30%)
₹ — — —
Q3 — by 15 December — 75% cumulative (pay 30%)
₹ — — —
Q4 — by 15 March — 100% (pay remaining 25%)
₹ — — —
Penalty for late payment: Interest at 1% per month under Section 234C for each
instalment shortfall. Ensure payments are made before the respective due dates each quarter.
TDS Rate Finder
Search for applicable TDS section and rate by payment type
TDS rates for resident payees with valid PAN. If PAN
is not furnished — TDS is deducted at 20% (higher of prescribed rate or 20%). For
non-resident payments, applicable DTAA rates may be lower.
| Section | Nature of payment | TDS rate | Threshold limit |
|---|---|---|---|
| 192 | Salary income — from employer to employee | As per applicable slab | Basic exemption limit |
| 193 | Interest on securities — debentures, government bonds | 10% | ₹10,000 |
| 194 | Dividend from domestic company | 10% | ₹5,000 |
| 194A | Interest other than on securities — bank FD, loans, deposits | 10% | ₹40,000 (₹50,000 senior citizens) |
| 194B | Winnings from lottery, crossword puzzle, horse race | 30% | ₹10,000 per prize |
| 194BA | Winnings from online games — fantasy sports, rummy, poker etc. | 30% | ₹100 per withdrawal |
| 194C | Payment to contractor or sub-contractor for work | 1% (individual/HUF) / 2% (others) | ₹30,000 single / ₹1,00,000 aggregate |
| 194D | Insurance commission paid to agents | 5% | ₹15,000 |
| 194DA | Life insurance policy maturity payment | 5% | ₹1,00,000 |
| 194G | Commission on sale of lottery tickets | 5% | ₹15,000 |
| 194H | Commission or brokerage — other than insurance/lottery | 5% | ₹15,000 |
| 194I(a) | Rent — plant, machinery, or equipment | 2% | ₹2,40,000 per year |
| 194I(b) | Rent — land, building, furniture, or fittings | 10% | ₹2,40,000 per year |
| 194IA | Transfer of immovable property — buyer deducts at time of payment | 1% | Sale consideration ₹50,00,000+ |
| 194IB | Rent paid by individual or HUF not liable to tax audit | 5% | ₹50,000 per month |
| 194IC | Payment under Joint Development Agreement to land owner | 10% | Any amount |
| 194J | Professional fees — CA, lawyer, doctor, architect, consultant | 10% | ₹30,000 |
| 194J | Technical services fees — including call centres | 2% | ₹30,000 |
| 194K | Income from mutual fund units | 10% | ₹5,000 |
| 194LA | Compensation on compulsory acquisition of immovable property | 10% | ₹2,50,000 |
| 194M | Payment to contractor or professional by individual/HUF (not under 194C/194J) | 5% | ₹50,00,000 aggregate |
| 194N | Cash withdrawal from bank, post office, or co-operative bank | 2% | Above ₹1 crore (₹20L if ITR not filed for 3 years) |
| 194O | E-commerce operator payment to sellers / service providers | 1% | ₹5,00,000 aggregate |
| 194P | TDS on pension income — senior citizens (75+) with pension and FD interest | As per slab | Basic exemption limit |
| 194Q | Purchase of goods (buyer with turnover above ₹10 crore) | 0.1% | ₹50,00,000 per seller per year |
| 194R | Perquisites / benefits given in kind by business to any person | 10% | ₹20,000 per person per year |
| 194S | Transfer of Virtual Digital Asset — crypto, NFTs | 1% | ₹10,000 (₹50,000 for specified persons) |
| 195 | Payment to non-resident or foreign company — interest, royalties, fees | As per DTAA / applicable rate | Any amount |
| 206AA | Higher TDS if PAN not furnished by deductee | 20% or twice the rate | Whichever is higher applies |
Developer: Wire up the search input to filter table rows — on every keyup, show only
rows where any cell's text content includes the search string (case-insensitive). No backend or
calculation needed — this is a static filterable table only.
* Rates are for FY 2025-26 for resident individuals with
valid PAN. Without PAN — higher of 20% or applicable rate applies. Surcharge and 4% cess are additional.
Non-resident payments — check applicable DTAA for lower rates. Consult your FinSpyne CA for exact
applicability.
Not sure which calculator to
use?
WhatsApp our CA team — we will help you
calculate accurately for your specific situation.