India Sources and Verification
Source-backed employee estimate for 2026-04-01 to 2027-03-31.
Professional verification
The India calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| INR 1,300,000 a yearResidence and tax regime: Resident individual taxed under the default regime (section 202); Annual EPF and professional tax: 21600 | INR 1,252,400.00 | INR 1,252,400.00 | Matches |
Official sources and monitoring
5 official sources. 0 were checked automatically in the last three weeks. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Memorandum explaining the provisions in the Finance Bill, 2026 - section 202 rates, surcharge and Health and Education CessMinistry of Finance, Government of India | 2026-10-19 | Site blocks automated checks; reviewed manually |
| Income-tax Act, 2025 section 156 - rebate up to INR 60,000 for income up to INR 12 lakh, with marginal reliefIncome Tax Department, Government of India | 2026-10-19 | Site blocks automated checks; reviewed manually |
| Income-tax Act, 2025 section 19 - standard deduction of INR 75,000 under section 202(1)Income Tax Department, Government of India | 2026-10-19 | Site blocks automated checks; reviewed manually |
| Income-tax Act, 2025 section 202 - new tax regime and the option to opt outIncome Tax Department | 2026-10-19 | First automated check pending |
| Income-tax Act, 2025 section 124 - contributions to the notified pension schemeIncome Tax Department | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version IN-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-04-01 to 2027-03-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Tax year 2026-27 (1 April 2026 to 31 March 2027) under the default regime: nil up to INR 4 lakh, then 5%, 10%, 15%, 20% and 25% in INR 4 lakh steps, and 30% above INR 24 lakh.
- Salary is reduced by the INR 75,000 standard deduction. No other deduction is allowed under the default regime, so EPF and professional tax do not reduce taxable income.
- Residents with income up to INR 12 lakh get a rebate of the tax up to INR 60,000. Just above INR 12 lakh, marginal relief limits the tax to the income above INR 12 lakh.
- Health and Education Cess of 4% is added to the income tax after the rebate and marginal relief.
- EPF and professional tax are entered as actual annual amounts from the payslip. One employer, salary income only.
Coverage & limitations
Rule version IN-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Income above INR 50 lakh (surcharge), non-residents, the optional old regime and other income are not supported.
- Employer EPF, pension, EDLI and administrative contributions are not included in employer cost.
- Independent professional verification pending.