How to use this calculator
- Enter the exempt income, the investments at the start and end of the year and the expenses claimed.
- Choose the method used and any direct expenses to match your situation.
- Read the average investment, the amount disallowed and the amount allowed in the result.
The formula applies where the assessing officer is not satisfied with the claim; check the facts of your case.
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 Income tax return (ITR) filing.
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