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Advanced Tax Tools · ITA 2025 · Latest Rates

Tax Calculators

Section 234 penalty, presumptive tax, crypto, F&O, indexation & more — all live, single-screen.

🏢 Presumptive scheme
Section 44AD / 44ADA / 44AE · ITA 2025
💰 Annual turnover / gross receipts
Amount this FYTotal income from business/profession
RECEIPT TYPE (for 44AD)
Other income
Other taxable incomeSalary, capital gains, house property etc.

Presumptive tax breakdown

⚖️ Which interest?
Section 234A / 234B / 234C — interest on tax defaults
💰 Tax & payments
Total tax payableBefore TDS / advance tax
TDS deductedTax already deducted at source
Advance tax paidInstalments already paid
📅 Delay
Months delayedRound up partial months (234A/B)
mo
234C is computed on Q1/Q2/Q3 shortfalls at 1%/month × 3 months each — the months field is ignored for 234C.

Interest breakdown

🏠 Property type
Income from House Property · Section 22–27 ITA
🏦 Home loan interest
Interest paid this yearSOP: max ₹2L · Let-out: no limit (Sec 24b)

House property computation

🪙 Nature of crypto income
Section 115BBH · 30% flat + 4% cess = 31.2%
💰 Proceeds & cost
Sale proceeds / FMVINR equivalent at transaction
Cost of acquisitionOnly for trading — 0 for mining/airdrop
TDS deducted by exchange1% u/s 194S

Crypto tax breakdown

📈 F&O income type
Treated as business income — taxed at slab rate
💰 P&L & other income
Net F&O profit / lossEnter magnitude — sign set by choice above
Other taxable incomeSalary / business etc.
F&O turnoverAbsolute sum of profits + losses

F&O tax breakdown

📊 Asset type
Capital Gains Indexation · Cost Inflation Index (CII)
💰 Purchase & sale
Purchase priceOriginal cost of acquisition
Purchase financial yearDetermines CII at purchase
Sale / transfer priceProceeds received
Sale financial yearDetermines CII at sale

Indexation & LTCG comparison

🧾 Arrears details
Section 89(1) Relief — Form 10E mandatory before ITR
Arrears / advance salaryReceived this year
💰 Incomes
Current-year incomeIncluding arrears, after deductions
Previous-year incomeYear to which arrears belong (without arrears)

Section 89(1) relief computation

👤 Your age group
Form 15G (below 60) · Form 15H (senior citizen 60+)
💰 Income
Interest / dividend incomeFD, RD, savings, bonds, dividends
Total estimated annual incomeAll sources: salary, pension, interest, rent…

Form 15G/15H eligibility

8 advanced tax calculators, one screen

This hub bundles the tools most people struggle to compute by hand — from presumptive income under 44AD/44ADA to Section 234 interest, crypto tax at 31.2%, capital-gains indexation and Form 15G/15H eligibility. Every calculator updates live as you type — no steps, no waiting. All figures are based on ITA 2025 / Finance Act 2025.

8%/6%/50%
Presumptive deemed-profit rates (44AD cash/digital, 44ADA)
1%/month
Section 234A/B/C interest on tax defaults
31.2%
Flat crypto/VDA tax — 30% + 4% cess (Sec 115BBH)
30%
Standard deduction on let-out house property (Sec 24a)

Key concepts explained

Presumptive taxation (44AD/44ADA/44AE)

Small businesses declare 8% (cash) / 6% (digital) of turnover as profit; professionals 50% of receipts; goods carriers ₹7,500/vehicle/month. No books needed if limits are met, and advance tax is a single instalment by March 15.

Section 234A / 234B / 234C

234A is 1%/month for late filing (min ₹1,000 if tax unpaid). 234B applies when advance tax is below 90% of liability. 234C penalises deferred quarterly instalments (15/45/75/100%).

Crypto / VDA tax

All virtual digital asset gains are taxed at a flat 30% + 4% cess = 31.2% with no deductions except cost of acquisition (trading only). Losses cannot be set off against any income, and a 1% TDS u/s 194S applies.

Indexation & LTCG

Post-July-2024 you may choose 20% with indexation or 12.5% without on property/land — the calculator computes both and picks the lower tax. Indexed cost = cost × (CII sale ÷ CII purchase).

Section 89(1) relief

Arrears bunched into one year can push you into a higher slab. Section 89 relief = (tax on current year with vs without arrears) − (tax on the arrear year with vs without). Form 10E is mandatory before filing.

Form 15G / 15H

Submit to your bank to stop TDS on interest if your tax is nil. 15H (senior, 60+) needs only that condition; 15G (below 60) also needs interest ≤ the basic exemption.

Disclaimer: Indicative estimates based on ITA 2025 / Finance Act 2025. Actual liability may vary. Consult our CA team for binding advice.