Income Tax Calculator
Compare the old and new regimes and see your effective rate.
Open the calculator →TDS rates, CII chart, due dates and calculators
The reference material our clients ask for most often, free to use and kept current.
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GST Update • Portal Release
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Read more → Income Tax • CBDTCBDT Circular: Big Relief on Higher 20% TDS Demands for Inoperative PAN Deductees.
Read more → Labor Laws • EPFO / ESICMandatory Electronic Challan cum Return (ECR) Due by 15th of Every Month.
Read more → MSME • Tax AuditPresumptive Taxation Scheme u/s 44AD Limit Enhanced to ₹3 Crores for Small Businesses.
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Four calculators that answer the usual questions
HRA Exemption Calculator
Section 10(13A) exemption from rent, salary and city.
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Split any amount inclusive or exclusive of GST across slabs.
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Monthly instalment, total interest and full amortisation.
Open the calculator →Compliance calendar
Statutory due dates, month by month
Recurring filings repeat under every month; dated items are specific to that month.
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Jan
TCS return, Q3
Form 27EQ for October to December.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
31Jan
TDS return, Q3
Forms 24Q and 26Q for October to December.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Feb
TDS certificates, Q3
Form 16A issued to deductees.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Mar
Advance tax, 4th instalment
100% of estimated liability, cumulative.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
31Mar
Financial year ends
Last date for tax-saving investments and for filing an updated return for the relevant year.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
30Apr
MSME-1 half-yearly
Outstanding dues to micro and small enterprises, October to March.
ROC -
30Apr
TDS deposit, March
March deduction is due 30 April, not the usual 7th.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15May
TCS return, Q4
Form 27EQ for January to March.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
30May
LLP Form 11
Annual return of an LLP for the year ended 31 March.
ROC -
30May
PAS-6 half-yearly
Reconciliation of share capital audit report.
ROC -
31May
TDS return, Q4
Forms 24Q and 26Q for January to March.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Jun
Advance tax, 1st instalment
15% of estimated liability.
Income Tax -
15Jun
Form 16
Salary TDS certificate issued to employees.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Jul
TCS return, Q1
Form 27EQ for April to June.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
31Jul
TDS return, Q1
Forms 24Q and 26Q for April to June.
Income Tax -
31Jul
ITR filing, non-audit cases
Individuals and businesses not subject to audit.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Aug
TDS certificates, Q1
Form 16A issued to deductees.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Sep
Advance tax, 2nd instalment
45% of estimated liability, cumulative.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
30Sep
Tax audit report
Forms 3CA or 3CB with 3CD, under Section 44AB.
Income Tax -
30Sep
DIR-3 KYC
Annual KYC for every person holding a DIN.
ROC -
30Sep
AGM, most companies
Annual General Meeting for the year ended 31 March.
ROC
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Oct
TCS return, Q2
Form 27EQ for July to September.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
30Oct
AOC-4
Financial statements, within 30 days of the AGM.
ROC -
30Oct
LLP Form 8
Statement of account and solvency.
ROC -
31Oct
TDS return, Q2
Forms 24Q and 26Q for July to September.
Income Tax -
31Oct
ITR filing, audit cases
Where audit under Section 44AB applies.
Income Tax -
31Oct
MSME-1 half-yearly
Outstanding dues to micro and small enterprises, April to September.
ROC
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Nov
TDS certificates, Q2
Form 16A issued to deductees.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
29Nov
MGT-7 / MGT-7A
Annual return, within 60 days of the AGM.
ROC -
29Nov
PAS-6 half-yearly
Reconciliation of share capital audit report.
ROC -
30Nov
Transfer pricing report
Form 3CEB and the related ITR, where international or specified domestic transactions apply.
Income Tax
-
07every mo
TDS / TCS deposit
Tax deducted in the previous month, via Challan 281.
Income Tax -
10every mo
GSTR-7 & GSTR-8
TDS under GST, and TCS collected by e-commerce operators.
GST -
11every mo
GSTR-1
Outward supplies for monthly filers.
GST -
13every mo
GSTR-1 IFF & GSTR-6
Invoice Furnishing Facility under QRMP; ISD return.
GST -
15Dec
Advance tax, 3rd instalment
75% of estimated liability, cumulative.
Income Tax -
15every mo
EPF & ESI contribution
Electronic Challan cum Return for the previous month.
Labour -
20every mo
GSTR-3B
Summary return and tax payment for monthly filers.
GST -
25every mo
PMT-06
Monthly tax payment for taxpayers under the QRMP scheme.
GST -
31Dec
GSTR-9 & GSTR-9C
Annual return and reconciliation statement for the previous financial year.
GST -
31Dec
Belated / revised ITR
Last date to file a belated or revised return for the assessment year.
Income Tax
Indicative dates for a standard financial year, opening on the current month. Extensions and case-specific variations are common — confirm your own position before relying on this. Ask us if a deadline is close.
Official portals
Where the filings actually go
Income Tax e-FilingFile returns, respond to notices, track refundsGST PortalReturns, registration, e-way bills, DRC repliesMCA21Company and LLP filings, DIN, name reservationTRACESForm 16/16A, TDS statements, justification reportsEPFOProvident fund ECR, UAN, employer servicesESICEmployee state insurance contributions and returnsICAIThe Institute of Chartered Accountants of IndiaCBICCentral Board of Indirect Taxes and Customs
Reference
TDS rate chart, FY 2025-26 (AY 2026-27)
| Section | Nature of Payment | Threshold Limit | TDS Rate (Ind / HUF) | TDS Rate (Others / Co.) |
|---|---|---|---|---|
| 192 | Salary Payments | Basic Exemption Limit | Applicable Slab Rates | Applicable Slab Rates |
| 194A | Interest other than Securities (Banks/Post Office) | ₹ 40,000 (₹ 50,000 for Seniors) | 10% | 10% |
| 194C | Contractor & Sub-Contractor Payments | ₹ 30,000 (Single) / ₹ 1,00,000 (Annual) | 1% | 2% |
| 194H | Commission or Brokerage | ₹ 15,000 | 2% (Budget 2024 revised) | 2% |
| 194I (a) | Rent of Plant & Machinery | ₹ 2,40,000 p.a. | 2% | 2% |
| 194I (b) | Rent of Land, Building & Furniture | ₹ 2,40,000 p.a. | 10% | 10% |
| 194J (a) | Fees for Professional Services / Royalty | ₹ 30,000 | 10% | 10% |
| 194J (b) | Fees for Technical Services (FTS) / Call Center | ₹ 30,000 | 2% | 2% |
| 194Q | TDS on Purchase of Goods (> ₹ 50 Lakhs) | ₹ 50,00,000 aggregate | 0.1% | 0.1% |
| 195 | Payment to Non-Residents / Foreign Companies | Nil | Rates in Force / DTAA | Rates in Force / DTAA |
| 206AA | Higher Rate if PAN is not furnished / inoperative | Applicable on default | 20% (or double normal rate) | 20% |
Rates under the Income-tax Act 1961 as amended by the Finance Acts 2024 and 2025. Section 206AA applies a higher rate where PAN is not furnished or is inoperative.
Reference
Cost Inflation Index, 2001-02 to 2025-26
Indexed cost of acquisition
Indexed Cost = (Actual Cost of Acquisition × CII of the year of transfer) ÷ CII of the year of acquisition.
Budget 2024 changed the position for property: for transfers on or after 23 July 2024, long-term capital gains are taxed at 12.5% without indexation, with a grandfathering option for resident individuals and HUFs on property acquired before that date. Which route is better depends on your holding period and gain — ask us to run both.
| Financial Year (FY) | Assessment Year (AY) | Cost Inflation Index (CII) |
|---|---|---|
| 2025-26 | 2026-27 | 377 (Latest / Projected) |
| 2024-25 | 2025-26 | 363 |
| 2023-24 | 2024-25 | 348 |
| 2022-23 | 2023-24 | 331 |
| 2021-22 | 2022-23 | 317 |
| 2020-21 | 2021-22 | 301 |
| 2019-20 | 2020-21 | 289 |
| 2018-19 | 2019-20 | 280 |
| 2017-18 | 2018-19 | 272 |
| 2016-17 | 2017-18 | 264 |
| 2015-16 | 2016-17 | 254 |
| 2014-15 | 2015-16 | 240 |
| 2013-14 | 2014-15 | 220 |
| 2012-13 | 2013-14 | 200 |
| 2011-12 | 2012-13 | 184 |
| 2010-11 | 2011-12 | 167 |
| 2009-10 | 2010-11 | 148 |
| 2008-09 | 2009-10 | 137 |
| 2007-08 | 2008-09 | 129 |
| 2006-07 | 2007-08 | 122 |
| 2005-06 | 2006-07 | 117 |
| 2004-05 | 2005-06 | 113 |
| 2003-04 | 2004-05 | 109 |
| 2002-03 | 2003-04 | 105 |
| 2001-02 | 2002-03 | 100 (Base Year) |
Guides
By subject
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Big Relief on TDS Demands Due to PAN-Aadhaar Non-Linking7 Key Points Every Salaried Employee Must Know Before Filing Income Tax Return for FY 2024-25ITR Filing Deadline Extended to September 15, 2025! More Time for Accurate ReturnsMaximizing Tax Savings on Long-Term Capital Gains: A Comprehensive GuideA Family That Plans Together, Pays Less Tax Together!Big TDS Rate Cuts from October 2024! What You Need to KnowHindu Undivided Family (HUF): A Strategic Way to Save Income TaxNew TDS Rules for Partners in Firms: Section 194T Explained!
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Beyond Numbers: The Evolving Thought Process of a Chartered Accountant FirmMadhya Pradesh’s Giant Leap: ₹26.61 Lakh Crore Investment Inflow from GIS 2025Decoding Long-Term Capital Gains!Buying Property from an NRI? Avoid Costly Mistakes!Ensure Smooth Trade: Update Your IEC Annually!Unlock the Secrets of NRI Property Sales in IndiaUnveiling Transparency: Supreme Court’s Directive on Disclosure of Electoral Bond Details
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