How to use this calculator
- Enter the number of vehicles, the tonnage of each, and the months of ownership.
- Choose whether the vehicle is heavy or other to match your situation.
- Read the deemed income per vehicle and the total in the result.
The scheme is not available above a stated number of vehicles; the owner can still claim a higher actual income.
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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