How to use this calculator
- Enter the interest expense, the EBITDA and the borrowing from associated enterprises.
- Choose the lender type to match your situation.
- Read the allowed interest, the excess interest and the carry forward in the result.
Excess interest can be carried forward for a limited period; confirm eligibility and the carry-forward rules.
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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