How to use this calculator
- Enter the income returned, the income assessed and the tax on the difference.
- Choose the type of default to match your situation.
- Read the under-reported income, the tax payable on it and the penalty in the result.
Exceptions and immunity are available in some cases; check the facts and the order.
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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