AKHB & Associates

Tax Tools

Three focused calculations. Clear assumptions, exact breakdowns and your figures kept in this browser page.

Public · No sign-in · INR

Start with the right scope.

Choose a tool below and answer every scope question. The income-tax tools require independently prepared annual taxable totals for a resident adult individual. They do not prepare a return, validate deductions or calculate a refund.

Supported periods: FY 2025–26 / AY 2026–27 (1 April 2025–31 March 2026) and Tax Year 2026–27 (1 April 2026–31 March 2027). These are different income periods and legal frameworks.

Limited-scope estimate, not professional advice. Official sources were checked on 12 October 2026. The calculation logic has automated and independent tests; this release has not been signed off by a human tax professional. Verify current law, facts, evidence and eligibility before relying on a result. AKHB implementation; not an official government calculator.

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1. Resident ordinary-income taxEstimate annual liability from one prepared taxable total.

1. Income year and taxpayer

Income year

Regime

Taxpayer category

Established Indian tax residenceTax residence is not established by citizenship, mailing address or nationality.

Age attained during the selected income period

2. Confirm the supported income scope

Answer every question for the entire income period. Unsupported or uncertain cases stop without a tax number. Tax already paid or deducted is not offset here.

Is all income ordinary slab-rate income?

Any special-rate income (capital gains, crypto/VDA, lottery, gaming, winnings, unexplained income or special-rate royalties)?

Any dividend income?

Any agricultural income?

Any foreign income, foreign-tax credit or DTAA relief?

Any business, professional or presumptive income?

Any AMT or AMT credit?

Any loss set-off or carry-forward?

Any salary-arrears relief?

Any clubbed income?

Any other tax credit or relief beyond this tool’s ordinary rebate and marginal relief (ignore tax already paid or deducted)?

3. Prepared taxable income

These tools do not derive taxable income from gross salary or CTC, validate deductions, or deduct HRA or a standard deduction again. Separately prepare each regime’s total before using it here.

Enter rupees with up to two decimal places. No commas, spaces, signs, leading zeros or exponents. Enter 0 explicitly where applicable. Maximum 32 characters per amount; this is an engineering limit, not a legal income ceiling. Values are never shortened.

Annual taxable ordinary income (₹)

Total is after legally permitted exemptions and deductions under the selected regime

I understand the result is annual liability before TDS/TCS, advance tax, interest, late fees and penalties

2. Compare prepared old/new taxable totalsEnter two independently prepared totals; no regime election is made.

1. Income year and taxpayer

Income year

Taxpayer category

Established Indian tax residenceTax residence is not established by citizenship, mailing address or nationality.

Age attained during the selected income period

2. Confirm the supported income scope

Answer every question for the entire income period. Unsupported or uncertain cases stop without a tax number. Tax already paid or deducted is not offset here.

Is all income ordinary slab-rate income?

Any special-rate income (capital gains, crypto/VDA, lottery, gaming, winnings, unexplained income or special-rate royalties)?

Any dividend income?

Any agricultural income?

Any foreign income, foreign-tax credit or DTAA relief?

Any business, professional or presumptive income?

Any AMT or AMT credit?

Any loss set-off or carry-forward?

Any salary-arrears relief?

Any clubbed income?

Any other tax credit or relief beyond this tool’s ordinary rebate and marginal relief (ignore tax already paid or deducted)?

3. Prepared taxable income

These tools do not derive taxable income from gross salary or CTC, validate deductions, or deduct HRA or a standard deduction again. Separately prepare each regime’s total before using it here.

Old-regime annual taxable income (₹)

Old total is after legally permitted old-regime exemptions and deductions

New-regime annual taxable income (₹)

New total is after legally permitted new-regime exemptions and deductions

I understand the result is annual liability before TDS/TCS, advance tax, interest, late fees and penalties

3. HRA for supplied periodsWork period by period, within the explicit city and salary limits.

12-city product limit: Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad, Bengaluru, Jaipur, Gurugram, Noida, Navi Mumbai only. Other cities may be legally eligible; they are not supported by this release. Uncertain boundaries require review.
FY 2025–26: the 50% salary-cap cities are Mumbai, Kolkata, Delhi and Chennai; the other supported cities use 40%.
Tax Year 2026–27: Hyderabad, Pune, Ahmedabad and Bengaluru join that 50% set. This release requires zero commission and identical exact employment/accommodation cities for this year. Commission or mixed-city cases need legal interpretation; these blocks are product limits, not conclusions of ineligibility.
New regime: HRA exemption is zero. The same input and product-scope checks still apply.

1. HRA year, regime and period basis

Income year

Regime

Is this HRA received as an employee?

Are amounts actual totals for the exact periods, split wherever facts changed?Split when salary, HRA, rent, city, occupancy or eligibility changes. Use salary due for that period. No monthly/daily proration or annual extrapolation is inferred.

Are any omitted dates intentional no-claim periods?Select Yes only if every omitted date is intentionally excluded, or there are no gaps. Results cover the supplied periods only.

2. Actual period amounts and facts

Each period has inclusive dates and must be inside the selected year without overlap. Use up to 24 periods; this browser limit is not a legal restriction.

HRA period

Start date (inclusive)

End date (inclusive)

Basic salary due for this period (₹)

Qualifying DA due for this period (₹)

Eligible fixed-percentage turnover commission (₹)

Actual HRA for this period (₹)

Rent actually paid for this period (₹)

Exact accommodation city

Exact employment city

Did you occupy this accommodation?

Do you own this accommodation?

Was rent actually paid?

Are the salary components eligible and correctly limited?Basic excludes other allowances/perquisites; DA qualifies under employment terms (including the legacy retirement-benefit condition where applicable). Legacy commission is only a fixed percentage of turnover achieved under employment terms, not a bonus or arbitrary incentive. Amounts are salary due for this occupancy period, not unrelated received arrears.

Are both exact city boundaries established?Do not infer a listed city from its nearby locality, metropolitan region or state. Gurugram and Noida are not Delhi; Navi Mumbai is not Mumbai.

Sources, method and limitations

Source verification: 2026-10-12. Specification: review-2026-10-12. Calculation core: 0.1.0-review. This source date is not a claim of ongoing legislative monitoring or human professional approval.

Resident ordinary income only, with explicit adult, residence, age and income-scope declarations. Special-rate, dividend, agricultural, foreign, business/professional, AMT, loss, arrears-relief and clubbing cases are unsupported.
Annual tax includes supported slabs, resident rebate, rebate marginal relief, ordinary-income surcharge and surcharge marginal relief, followed by 4% cess and statutory ₹10 rounding. It excludes TDS/TCS and other payments, interest, fees and penalties.
Comparison uses the two supplied totals only. A lower number does not establish deduction eligibility, switching rights, a valid election or a filing deadline. No salary or standard-deduction helper is included.
HRA is calculated separately for each supplied period and retains exact fractional paise. Do not subtract it again from an already prepared taxable total or treat partial-year results as full-year coverage.
All money arithmetic uses exact decimal/rational values. Amount-length and period-count limits protect the browser; they are not tax-law thresholds.

Read the official source register

Finance Act 2026 (Act 4 of 2026)
Sections 2–3; First Schedule Parts I-A and I-B; ordinary surcharge, marginal relief and cess.
Income-tax Act 2025, as amended by Finance Act 2026
Sections 156, 202, 516, 536; Schedule III item 11.
Income-tax Rules 2026, Notification 22/2026
Rules 1 and 279; notified 20 March 2026, effective 1 April 2026.
Income-tax Act 1961, section 115BAC, 2026 version
Subsections (1A)(iii), (2)(i), (6).
Finance Act 2025 section 20, incorporating Finance Act 2026 section 161 correction
Amendment to section 87A effective 1 April 2026.
Underlying section 87A, historical 2023 version
Old-regime rebate and structure only; current new-regime values require S5.
Income-tax Act 1961, consolidated Finance Act 2025 text
Sections 288A and 288B rounding; other computations use the later amendments above.
Departmental 1961-Act employee benefits overview
Section 10(13A)/Rule 2A, four cities and eligible salary components.
Departmental section 10 annotation
Historical Rule 2A interpretation and salary due for occupancy period only; not a current-rate source.

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