Knowledge & Tools

Practical tools & references for tax and compliance

A growing set of free calculators, ready-reckoners and guides maintained by the firm, for general information and professional use. Each is indicative only and not a substitute for professional advice.

Calculators & Guides

Tools

Open the ones marked available; the others are being prepared.

Available

Income-tax Act 1961 → 2025

An at-a-glance transition guide to the new Act effective 1 April 2026 — what changed, what stays the same, and the TDS section re-mapping.

ReferenceSearchable
Open guide →
Available

Income Tax Calculator

Compute tax for FY 2025-26 (AY 2026-27) across both regimes, with surcharge, marginal relief and capital-gains rates. For Individual, HUF, Firm and Company.

Both regimesAY 2026-27
Open calculator →
Available

Section Finder: 1961 → 2025

Type an old Income-tax Act, 1961 section — 194C, 80C, 192, 195 — and instantly see its 2025 equivalent. Complete TDS/TCS re-mapping plus the most-referenced sections, in one searchable list.

Old → newTDS / TCS
Find a section →
Available

TDS & TCS Rate Finder

Every TDS and TCS payment type for Tax Year 2026-27 — rate, threshold, the new return code (1001–1092) and the Income-tax Act, 2025 section. Search by payment, old section, new section or code.

Tax Year 2026-27Codes 1001–1092
Open reckoner →
Available

GST Calculator

Add or remove GST, switch between inclusive and exclusive, and split the tax into CGST, SGST or IGST across every slab (0 / 5 / 12 / 18 / 28%).

CGST · SGST · IGSTAll slabs
Calculate →
Available

HRA Exemption Calculator

The least-of-three exemption under Section 10(13A) read with Rule 2A — metro / non-metro split, with the taxable HRA worked out for you.

Section 10(13A)Rule 2A
Calculate →
Available

Gratuity Calculator

Gratuity under the Payment of Gratuity Act, 1972 — the 15/26 formula, the ₹20 lakh ceiling, and the exempt vs taxable split under Section 10(10).

Gratuity Act 1972Section 10(10)
Calculate →
Available

Income Tax Ready Referencer — AY 2026-27

A crisp, graphical desk reference covering rates, heads of income, capital gains, compliance and the new Income-tax Act 2025 — built chapter by chapter from the bare Act and official sources.

AY 2026-27Handbook
Open referencer →
Available

GSTR-2B ITC Reconciliation

Upload your purchase register and GSTR-2B — invoices are matched supplier-wise and mismatched tax or missing input tax credit is flagged. Everything runs in your browser; nothing is uploaded.

Section 16In-browser
Reconcile →
Available

Old vs New Regime

Compute tax under both regimes for FY 2025-26 — slabs, the 87A rebate, surcharge with marginal relief and 4% cess — and see which regime is cheaper on your figures.

Section 115BACFinance Act 2025
Compare →
Available

Tax Audit Applicability

A guided check under Section 44AB — business and professional turnover limits, the 5% cash test and the presumptive (44AD / 44ADA) triggers — with the governing clause cited.

Section 44AB44AD / 44ADA
Check →
Available

Depreciation Calculator

Income-tax depreciation on the block-of-assets written-down-value method — current rates by asset block, the 180-day half-depreciation rule and the closing WDV.

Section 32Rule 5
Calculate →
Available

Interest u/s 234A / 234B / 234C

Interest for late filing (234A), default in advance tax (234B) and deferment of instalments (234C) in one place, with Rule 119A rounding of the base.

234A / B / CRule 119A
Calculate →
Available

TDS Return Late Fee & Interest

The Section 234E late-filing fee (₹200/day, capped at the TDS) and the Section 201(1A) interest on late deduction (1%) and late deposit (1.5%).

Section 234E201(1A)
Calculate →
Available

Financial & Tax Health Check

A quick diagnostic on a computation or balance sheet — tax-audit and presumptive position, plus banker-style ratios (current, debt-equity, TOL/TNW, ISCR, DSCR) for firms and companies.

DiagnosticsBanker ratios
Analyse →
Available

Advance Tax & 234B/C

The four-instalment schedule (15 / 45 / 75 / 100%) with Section 234C deferment interest computed instalment-wise, and a 234B shortfall check.

Section 208234B / 234C
Calculate →
Available

Capital Gains Calculator

Equity, immovable property, unlisted shares and debt funds — post-23 July 2024 rates, the ₹1.25 lakh equity relief and the property indexation option using the notified CII.

s.111A / 112A / 112Post-Jul 2024
Calculate →
Available

ROC Due Dates & Late Fee

Due dates for AOC-4, MGT-7 / 7A, ADT-1, DPT-3 and DIR-3 KYC from your AGM date, with the ₹100/day additional fee for late filing under the Companies Act, 2013.

Companies Act 2013₹100/day
Calculate →

Ready Reckoners

Downloads

Printable reference sheets on the firm's letterhead — being prepared.

Coming soon

TDS Rate Chart (PDF)

One-page section-wise TDS rates and thresholds for the financial year.

Coming soon

Compliance Calendar (PDF)

Year-at-a-glance statutory due dates across Income-tax, GST, TDS and ROC.

Coming soon

Document Checklists

What to keep ready for ITR filing, GST registration and company / LLP incorporation.

These tools and resources are provided free, for general guidance. For advice on your specific facts, contact the firm.

Disclaimer: The tools, calculators and resources on this page are provided for general information only and produce indicative results based on the law as available on the date of use. They do not constitute professional advice, and outputs should be verified against the relevant Act, Rules and notifications before being relied upon. Jai Prakash & Co. accepts no liability for any action taken on the basis of this material. This page is in conformity with the Website Guidelines of the Institute of Chartered Accountants of India (ICAI) and does not constitute an advertisement or solicitation.