☰
AY 2026-27

Income Tax India
Learning & Tools Hub

A step-by-step, modular dashboard for understanding and computing Indian Income Tax. Each module teaches you the concept and gives you an interactive calculator.

Modules
🌍
Live

Residential Status

Determine if an individual is ROR, RNOR, or Non-Resident under Section 6. Includes all Budget 2020 amendments.

Section 6 Basic Conditions PIO / NRI Rules
📊
Next Up

Tax Slabs & Regimes

Old vs New regime comparison with break-even analysis. Compute tax under both regimes and see which saves more.

Section 115BAC Old vs New Surcharge
📂
Planned

Heads of Income

Learn the five heads — Salary, House Property, Business/Profession, Capital Gains, and Other Sources.

5 Heads GTI Computation
🛡️
Planned

Deductions (Chapter VI-A)

80C, 80D, 80E, 80G and more. Interactive deduction planner to maximize tax savings.

80C 80D 80G
✂️
Planned

TDS Provisions

Section-wise TDS rates, thresholds, due dates, and challan filing guidance.

194 Series Rates 26AS
🧮
Planned

Full Tax Calculator

End-to-end tax computation combining all modules — from GTI to final tax payable including cess and surcharge.

All-in-One Advance Tax
🌍

Residential Status

Section 6, Income Tax Act 1961 — Determine ROR / RNOR / Non-Resident

1 Step 1 — Resident or Non-Resident?

An individual is Resident if they satisfy at least one Basic Condition:

B1 Present in India for 182 days or more during the previous year (PY).
— OR —
B2 Present in India for 60 days or more in the PY AND 365 days or more in the 4 preceding previous years.
Exceptions to B2:
• Indian citizen leaving for employment / crew member — B2 threshold raised to 182 days.
• Indian citizen / PIO visiting India — B2 threshold raised to 182 days (pre AY 2021-22). From AY 2021-22: raised to 120 days if income (other than foreign sources) > ₹15 lakh; such person is deemed RNOR.
• Deemed Resident (Budget 2020) — Indian citizen with income > ₹15L (other than foreign sources) not taxable in any other country → deemed Resident & RNOR.

2 Step 2 — Ordinarily Resident or Not?

A Resident is Ordinarily Resident (ROR) if both Additional Conditions are met:

A1 Resident in India in at least 2 of the 10 preceding previous years.
A2 Present in India for 730 days or more in the 7 preceding previous years.

If either is not met → Resident but Not Ordinarily Resident (RNOR)

3 Tax Scope by Status

ROR
  • Indian income
  • Foreign income
  • Income deemed to accrue in India
→ Worldwide income taxable
RNOR
  • Indian income
  • Income deemed to accrue in India
  • Foreign income from India-controlled business
→ Partial exemption on foreign income
NR
  • Indian income only
  • Income deemed to accrue in India
→ Foreign income fully exempt

Residential Status Calculator

Enter the days present in India and related details to determine residential status.

Current Previous Year
April 1 to March 31 of the previous year
Preceding Years Data
Total across the 4 years before current PY
Total across the 7 years before current PY
Count of years person was Resident in last 10 PYs
Special Categories
Condition-by-Condition Analysis
Tax Implication
⚠️ For educational/indicative purposes only. Consult a qualified CA for actual filing. Deemed resident & other special provisions may require further analysis.
📊

Tax Slabs & Regimes

Old vs New regime comparison with break-even calculator. This module is next in our build queue.

📂

Heads of Income

Deep-dive into all five heads of income with computation tools for each.

🛡️

Deductions (Chapter VI-A)

Interactive deduction planner covering 80C, 80D, 80E, 80G and more.

✂️

TDS Provisions

Section-wise TDS rates, thresholds, and due date tracker.

🧮

Full Tax Calculator

The grand finale — end-to-end tax computation combining all modules.