How to use this calculator
- Enter the cash payment, the number of payments in a day and your slab rate.
- Choose the type of payee to match your situation.
- Read the amount disallowed and the extra tax in the result.
A higher limit applies to transport payments; confirm the exceptions listed in the rules.
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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