How to use this calculator
- Enter the gross receipts, the actual expenses and the profit as per accounts.
- Choose the receipts limit that applies to you to match your situation.
- Read the deemed income, the actual income and the difference in the result.
Receipt limits depend on the mode of receipt; if you claim lower income, a tax audit may follow.
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.
Related calculators
- Compliance calendarTrack statutory due dates for income tax, GST, TDS and other filings, with countdowns to the next dates. Uses the figures you enter.
- Tax audit applicability checker, Section 44ABCheck whether a tax audit is required, the related penalty, and the deadline for the audit report. Uses the figures you enter.
- Presumptive taxation calculator, 44AD, 44ADA, 44AECheck eligibility for presumptive taxation and compare deemed profit with normal computation for business and professions.
- Presumptive tax for goods carriages, Section 44AEEstimate the presumptive income of a goods carriage owner on a per-vehicle basis for the year. Uses the figures you enter.
- Professional tax calculator by stateFind the professional tax payable on salary in each state, deducted by the employer and remitted to the state.
- Statutory bonus calculatorCalculate the statutory bonus under the Payment of Bonus Act, with the minimum and maximum percentages and wage ceiling.
- ESI contribution calculatorCompute employer and employee contributions under the Employees' State Insurance Act on monthly wages. Uses the figures you enter.
- EPF and ESI late payment damages calculatorEstimate damages on late deposit of provident fund and state insurance contributions, at the graded rates. Uses the figures you enter.