The Income Tax Act 2025, Made Usable

The Income Tax Act 2025 exclusively — the new Act that replaces the Income Tax Act 1961 from Tax Year 2026-27 onwards. The section numbers are different throughout: the rebate is Section 156 (old 87A), the regime slabs sit in Section 202, and advance tax in Section 425. Every calculator, explainer and judgment on the site cites the 2025 section, and the case law pages show the old provision alongside the new one.

Use the 1961 to 2025 Section Mapping. It is searchable by either number, so you can enter the provision you know — Section 45 for capital gains, say — and find its equivalent in the new Act, which is Section 67. Every case law entry on the site also displays the mapping for the provisions it was decided under, so you can see at a glance where a familiar judgment now sits.

Often yes, but not always, and that is exactly what the Case Law section is for. Where a provision has merely been renumbered, the earlier judgments continue to govern. Where it has been recast, the position can change — B.C. Srinivasa Setty, for instance, held that no capital gains arise where the cost of acquisition cannot be determined, but Section 90 of the new Act now assigns a nil cost to self-generated assets, so the outcome for goodwill no longer follows. Each judgment on the site carries a note explaining how far the principle still holds.

Nothing leaves your browser. All calculations run locally using JavaScript. We do not collect, transmit, or store any of the numbers you enter. There are no accounts, no cookies with personal data, and no analytics that track your inputs.

These calculators are designed to help you understand your approximate tax position and have an informed conversation with your Chartered Accountant. They do not account for every individual circumstance — carry-forward losses from prior years, exemptions specific to your employment, or special income types like ESOPs and foreign income may require separate treatment. Always verify with a CA before filing.

Under IT Act 2025, the default regime has 7 slabs (0%–30%) with a full tax rebate up to ₹12 lakh income (Section 156) and a ₹75,000 standard deduction. Most deductions like 80C, HRA, and home loan interest are not available. The optional regime has 4 slabs (0%–30%) but allows most deductions — 80C (Section 123), HRA (Schedule III), home loan interest (Section 71), health insurance (Section 130), and more — with a ₹50,000 standard deduction. Use the Regime Optimizer above to compare both for your specific income.

The current suite focuses on salaried income, house property income, and advance tax — the most common needs for individual taxpayers. Capital gains, business income (PGBP), and foreign income are not covered by the current calculators, though all three are covered in the Section Explainer and the Case Law section.