How to use this calculator
- Enter the basic pay, dearness allowance, months worked and the bonus percentage.
- Choose the percentage and the wage ceiling used to match your situation.
- Read the bonus payable and the allocable surplus test in the result.
Coverage depends on the size of the establishment; confirm that the law applies and check state notifications.
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 Tax audit.
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