Calculators & Tax Utilities
Free calculators and reference tables for Indian income tax, GST and TDS.
Free calculators and reference tables for Indian income tax, GST and TDS.
Estimate your tax liability under the old vs new regime.
Work out GST-inclusive or exclusive amounts at any rate.
Calculate TDS deduction across common sections.
Work out your loan EMI, interest and total repayment.
Calculate your exempt HRA under Section 10(13A).
Current TDS rates by section.
Latest slab rates, old vs new regime.
Depreciation rates under the Income-tax Act.
CII table for capital gains computation.
Project the maturity value of a monthly SIP.
| Nature of Payment | 2025 Act Sec. | Old Sec. (1961) | Threshold (₹) | Rate |
|---|---|---|---|---|
| Salary | 392 | 192 | Basic exemption limit | Slab rate |
| Premature EPF withdrawal | 393 | 192A | 50,000 | 10% |
| Interest on securities | 393 | 193 | 10,000 | 10% |
| Interest (other than securities) — bank/post office | 393 | 194A | 50,000 (40,000 non-senior) | 10% |
| Winnings from lottery / crossword / game show | 393 | 194B | 10,000 (aggregate, per year) | 30% |
| Winnings from online games | 393 | 194BA | Nil | 30% |
| Winnings from horse races | 393 | 194BB | 10,000 | 30% |
| Payment to contractor — Individual/HUF | 393 | 194C | 30,000 (single) / 1,00,000 (annual) | 1% |
| Payment to contractor — Others | 393 | 194C | 30,000 (single) / 1,00,000 (annual) | 2% |
| Insurance commission | 393 | 194D | 15,000 | 2% / 5% |
| Life insurance policy payout (taxable portion) | 393 | 194DA | 1,00,000 | 2% |
| Payment to non-resident sportsmen/associations | 393 | 194E | Nil | 20% |
| Commission / brokerage | 393 | 194H | 20,000 | 2% |
| Rent — Plant & Machinery | 393 | 194-I(a) | 50,000/month | 2% |
| Rent — Land / Building / Furniture | 393 | 194-I(b) | 50,000/month | 10% |
| Transfer of immovable property (non-agricultural) | 393 | 194-IA | 50,00,000 | 1% |
| Rent by individual/HUF (not subject to audit) | 393 | 194-IB | 50,000/month | 2% |
| Payment under Joint Development Agreement | 393 | 194-IC | Nil | 10% |
| Professional / technical fees — professional services | 393 | 194J | 20,000 (from FY 25-26) | 10% |
| Professional / technical fees — technical services, call centre, royalty | 393 | 194J | 20,000 (from FY 25-26) | 2% |
| Payment of dividend | 393 | 194 | 10,000 | 10% |
| Payment in respect of units of mutual fund | 393 | 194K | 10,000 | 10% |
| Compensation on compulsory acquisition of immovable property | 393 | 194LA | 2,50,000 | 10% |
| Cash withdrawal exceeding limit (filers of ITR) | 393 | 194N | 1,00,00,000 (₹20L for non-filers) | 2% |
| E-commerce operator to participant | 393 | 194-O | 5,00,000 (individual/HUF) | 0.1% |
| Purchase of goods (buyer, turnover > ₹10 Cr) | 393 | 194Q | 50,00,000 (aggregate p.a.) | 0.1% |
| Virtual digital assets (crypto) transfer | 393 | 194S | 50,000 / 10,000 | 1% |
| Payment to resident — no valid PAN | 393 | 206AA | — | 20% |
| Specified persons not filing ITR (higher TDS) | 393 | 206AB | — | Higher of 2x or 5% |
| New Regime (Default) | |
|---|---|
| Income Slab (₹) | Rate |
| Up to 4,00,000 | Nil |
| 4,00,001 – 8,00,000 | 5% |
| 8,00,001 – 12,00,000 | 10% |
| 12,00,001 – 16,00,000 | 15% |
| 16,00,001 – 20,00,000 | 20% |
| 20,00,001 – 24,00,000 | 25% |
| Above 24,00,000 | 30% |
| Old Regime (Optional) | |
|---|---|
| Income Slab (₹) | Rate |
| Up to 2,50,000 | Nil |
| 2,50,001 – 5,00,000 | 5% |
| 5,00,001 – 10,00,000 | 20% |
| Above 10,00,000 | 30% |
| Block of Assets | WDV Rate |
|---|---|
| Residential buildings (not hotels/boarding) | 5% |
| Office / factory / other buildings | 10% |
| Purely temporary erections (wooden structures) | 40% |
| Furniture & fittings, including electrical fittings | 10% |
| General plant & machinery | 15% |
| Motor cars (other than used in hire business) | 15% |
| Motor buses, taxis, lorries used in hire business | 30% |
| Computers & software | 40% |
| Books (annual publications / library — professionals) | 40% |
| Energy-saving devices / renewable energy plant | 40% |
| Pollution control equipment | 40% |
| Ships | 20% |
| Aircraft | 40% |
| Intangible assets (patents, trademarks, licences, know-how, goodwill*) | 25% |
| Financial Year | CII |
|---|---|
| 2001-02 (Base Year) | 100 |
| 2011-12 | 184 |
| 2013-14 | 220 |
| 2015-16 | 254 |
| 2017-18 | 272 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
| 2025-26 | 376 |