How to use this calculator
- Enter the issue value, the fair market value and the number of shares issued.
- Choose the date of issue and the investor type to match your situation.
- Read the excess premium and the amount that would be taxed in the result.
The provision was withdrawn for new issues from a later date; check the date of your share issue.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Income tax return (ITR) filing.
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