How to use this calculator
- Enter the turnover, sales or receipts of the preceding year.
- Choose the preceding year to match your situation.
- Read whether the provision applies and the penalty for each day of default in the result.
Check the modes of payment that are prescribed and the date from which the rule applies.
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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