How to use this calculator
- Enter the tax or fee amount, the due date and the date of filing.
- Choose the type of default to match your situation.
- Read the late fee, the penalty and the interest for the default chosen in the result.
Penalties are decided by the authority; this tool only estimates the statutory fees and interest.
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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