| Statutory Heads / Line Items |
|
|---|---|
| SEC 1 👤 Profile & Section 64(1A) Status | |
| 🎯 Marginal Tax Bracket Tax on incremental ₹1 earned |
{{ getMemberCalculations(m).marginalTaxRate }}%
|
| Age (Years) | |
| Residential Status | |
| Employer Type (for employer NPS deduction) | |
| City Category [Rule 2A] | |
|
Minor Nature [Sec 64(1A)]
Statutory carve-outs for talent/skill/80U
|
⚠️ Merges into {{ higherParentAssessee.name || higherParentAssessee.relation }}
🌟 Taxed Separately (Own Skill)
♿ Taxed Separately (Sec 80U)
Independent Assessee
|
|
SEC 2
💼 Salary CTC & Perquisites
|
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|
{{ meta.label }}
{{ meta.section }}
|
|
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{{ head.section }}
|
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| 📌 TOTAL GROSS CTC (Salary) |
₹{{ formatCurrency(getTotalGrossCTC(m)) }}
|
| SEC 3 🧾 Exemptions & Claims | |
| ↳ Exempt Employer PF (12%) |
-₹{{ formatCurrency(getExemptEmployerPF(m)) }}
|
| Fuel & Car Maint. [Rule 3(2)(A)] | |
| Mobile & Internet [Rule 3(7)(ix)] | |
| 🏠 HRA & LTA Claims (Old Regime) | |
| Annual Rent Paid [Sec 10(13A)] | |
| ↳ HRA Exemption [Sec 10(13A)] |
₹{{ formatCurrency(getMemberCalculations(m).hraExemption) }}
|
| 📈 Demat Portfolios ({{ dematAccounts.length }}) | |
|
↳ {{ acc.name }} - STCG [111A @ 20%]
|
|
| ↳ {{ acc.name }} - LTCG [112A @ 12.5%] | |
| ↳ {{ acc.name }} - Other / Normal-rate Gain | |
| ↳ {{ acc.name }} - Other LTCG [Sec 112 @ 12.5%] | |
| 🏦 Bank Accounts & FDs ({{ bankAccounts.length }}) | |
{{ bank.name }} [{{ bank.type }} Interest] |
|
| 📚 Business & Tuitions | |
| Tuition Turnover [Sec 44ADA] | |
| Additional named business/profession lines | |
↳ {{ biz.name }} [{{ biz.mode }}] Turnover |
|
| {{ biz.mode === '44AD' ? 'of which qualifying non-cash/digital receipts (6%; balance 8%)' : 'of which qualifying non-cash receipts (used for 5% cash threshold test)' }} | |
| Taxable profit as per books (after allowable expenses) | |
| Other Income / Other Sources | |
↳ {{ oi.name }} [{{ oi.category }}] |
|
| 🔄 Total Flexible Income FD/Demat/Business planning pool — transfer requires ownership & clubbing test |
₹{{ formatCurrency(getMemberShiftableIncome(m)) }}
|
| 💰 GROSS TOTAL INCOME [Sec 80B(5)] |
₹{{ formatCurrency(getMemberCalculations(m).grossIncome) }}
|
| 🏠 House Property ({{ propertyHeads.length }}) | |
↳ {{ prop.name }} - Usage | |
| Annual rent / gross rent | |
| Municipal taxes actually paid | |
| Housing-loan interest attributable to property | |
| 🎯 Special-rate Income | |
↳ {{ si.name }} [{{ specialCategoryLabel(si.category) }}] |
|
| ↩️ Brought-forward Losses (use return-confirmed figures) | |
| STCL brought forward (set off against STCG/LTCG) | |
| LTCL brought forward (set off only against LTCG) | |
| Non-speculative business loss brought forward | |
| House-property loss brought forward | |
| 🛡️ Deductions (Chapter VI-A) | |
| Sec 80C [PPF/ELSS - Max 1.5L] | |
| 80CCD(1B) - Own NPS additional deduction (max ₹50,000) | |
| 80G - deduction amount after 50%/100% & qualifying-limit test | |
| 80TTA / 80TTB automatic from named bank rows | ₹{{ formatCurrency(getMemberCalculations(m).sec80t) }} |
| 80D - Self/Spouse/Dependent Children eligible premium/medical | |
| 80D - Parents eligible premium/medical | |
| 80E Education-loan interest (eligible amount) | |
| 80DD / 80DDB / 80U (enter qualifying base; statutory/residency caps applied) | |
| 80EE / 80EEA / 80EEB (eligible statutory amount) | |
| Other validated old-regime deduction | |
| Sec 24(b) [Home Loan Int - Max 2L] | |
| Total Deductions Claimed [Old] |
₹{{ formatCurrency(getMemberCalculations(m).totalDeductionsOld) }}
|
| ⚠️ Member calculation warnings | • {{ w }} |
| SEC 9 ⚖️ Detailed Statutory Tax Calculation Steps | |
| ↳ Minor Clubbing [Sec 64(1A) & 10(32)] Less ₹1,500/child u/s 10(32) [Old Only] |
Old: +₹{{ formatCurrency(getMemberCalculations(m).clubbedBreakdown.oldAmount) }}
New: +₹{{ formatCurrency(getMemberCalculations(m).clubbedBreakdown.newAmount) }}
(Saved ₹{{ formatCurrency(getMemberCalculations(m).clubbedBreakdown.exempt1032) }} u/s 10(32))
₹0 (No Minor Merged)
|
| 0. Net Taxable Income: Old vs New |
Old:
₹{{ formatCurrency(getMemberCalculations(m).taxableOld) }}
New:
₹{{ formatCurrency(getMemberCalculations(m).taxableNew) }}
|
| ↳ Step 1: Normal Slab Tax |
Old:
₹{{ formatCurrency(getMemberCalculations(m).slabTaxOld) }}
New:
₹{{ formatCurrency(getMemberCalculations(m).slabTaxNew) }}
|
| ↳ Step 2: Demat Capital Gains Tax |
+₹{{ formatCurrency(getMemberCalculations(m).specialTaxOld) }}
|
| ↳ Step 3: Base Tax Before Rebate (1 + 2) |
Old:
₹{{ formatCurrency(getMemberCalculations(m).slabTaxOld + getMemberCalculations(m).specialTaxOld) }}
New:
₹{{ formatCurrency(getMemberCalculations(m).slabTaxNew + getMemberCalculations(m).specialTaxNew) }}
|
| ↳ Step 4: (-) Section 87A Rebate |
Old:
-₹{{ formatCurrency(getMemberCalculations(m).rebateOld) }}
New:
-₹{{ formatCurrency(getMemberCalculations(m).rebateNew) }}
|
| ↳ Step 5: (+) Surcharge Check [> ₹50L] |
Old:
+₹{{ formatCurrency(getMemberCalculations(m).surchargeOld) }}
₹0 (0%)
New:
+₹{{ formatCurrency(getMemberCalculations(m).surchargeNew) }}
₹0 (0%)
|
| ↳ Step 6: (+) Health & Ed. Cess (4%) |
Old:
+₹{{ formatCurrency(getMemberCalculations(m).cessOld) }}
New:
+₹{{ formatCurrency(getMemberCalculations(m).cessNew) }}
|
| Total Old Regime Tax (inc. Cess) |
₹{{ formatCurrency(getMemberCalculations(m).oldTaxTotal) }}
|
| Total New Regime Tax [New Regime / Income-tax Act 2025] |
₹{{ formatCurrency(getMemberCalculations(m).newTaxTotal) }}
|
| 🏆 Recommended & Net Tax |
{{ getMemberCalculations(m).bestRegime }} Regime
₹{{ formatCurrency(Math.min(getMemberCalculations(m).oldTaxTotal, getMemberCalculations(m).newTaxTotal)) }}
Save ₹{{ formatCurrency(Math.abs(getMemberCalculations(m).oldTaxTotal - getMemberCalculations(m).newTaxTotal)) }}
|
⚡
Cross-Member Income Arbitrage & Tax Saving Simulator
Prospective ownership-transfer planning only. Income already accrued/earned cannot be relabelled; spouse/minor/HUF clubbing is checked before any saving suggestion.
Consolidated Family Tax Outflow
₹{{ formatCurrency(familyAggregates.totalOptimizedTax) }}
Legal gate: Transfer planning is prospective. A saving is not recognised merely because another family member has a lower slab. Underlying ownership, consideration, relationship-specific clubbing, transfer date, accrued income, carry-over cost/holding period and genuine business substance must all be satisfied.
➔