Scope: resident individual under 60, ordinary slab-rate income only, and gross income up to ₹50 lakh. Optional deductions, exemptions, special-rate income and surcharge are not included.
How it’s calculated
Gross income includes salary and any other supported ordinary slab-rate income. The salary amount is an amount within gross income, never an amount added to it. The standard deduction is limited to the salary amount. The selected year and regime’s progressive slabs are applied after statutory income rounding, then the applicable tax rebate and marginal relief, 4% health and education cess, and final statutory tax rounding.
This educational estimate is for a resident individual under 60 with ordinary slab-rate income up to ₹50 lakh; it excludes optional deductions, exemptions, special-rate income and surcharge. For the legal rules, read the Income-tax Act 2025, as amended by the Finance Act 2026 and the Finance Act 2026.
When to use this calculator
Use this page for an annual Indian personal income-tax estimate for a resident individual under 60 with ordinary slab-rate income and gross income up to ₹50 lakh. It does not calculate a balance due after TDS, withholding, advance tax or payments.
Best workflow
- Select the supported tax year and regime.
- Enter gross annual income before the standard deduction, then the salary amount already included in that gross income.
- Use the result for education or planning, then complete the return with official tools.
FAQ
How is the tax calculated?
The calculator limits the standard deduction to the salary amount already included in gross income. It rounds taxable income under the applicable statutory rule, applies the selected year and regime’s progressive slabs, then the applicable rebate and marginal relief, 4% cess, and final statutory tax rounding.
Are optional deductions and exemptions supported?
No. To keep the estimate auditable, this version includes only the standard deduction. Do not subtract other deductions from the gross-income field merely to make this estimate fit; use official filing tools for a complete calculation.
Why is salary a separate amount?
Salary is a part of gross income, not extra income. The calculator needs it because the standard deduction cannot exceed eligible salary income.
How reliable is this result for actual filing?
This is an educational estimate for a resident individual under 60 with ordinary slab-rate income up to ₹50 lakh. It excludes optional deductions, exemptions, special-rate income and surcharge, so it is not a filing calculation.