Ultimate Tax Hub 2026, Income Tax Planning tool for FY 2025-26 AY 2026-27.
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🎯 Precision Strategy Engine
Provide your income details to generate a Step-by-Step Tax Saving Roadmap.
📌 Tax Saving Tips – Old vs New Regime
🏛️ Old Regime
- 80C : Max ₹1.5L (PPF, ELSS, LIC, tuition fees)
- 80D : Health insurance – up to ₹25k (self), ₹50k (senior citizen)
- HRA : Claim actual rent minus 10% of salary
- Home loan : Interest up to ₹2L (self‑occupied)
- NPS : Additional ₹50k deduction u/s 80CCD(1B)
- Standard deduction : ₹50,000 already applied
🆕 New Regime (2025)
- Lower tax rates but most deductions not allowed
- Standard deduction : ₹75,000 already applied
- Only exempt perquisites like employer NPS, transport allowance (specified)
- Best if you have minimal deductions / HRA
- Rebate u/s 87A : Zero tax if income ≤ ₹12L (after std deduction)
- Marginal relief above ₹12L up to ₹12.75L
💰 Investment Comparison Table
| Option | Lock-in | Returns | CMA Insight |
|---|---|---|---|
| ELSS Funds | 3 Years | 12-15% | Best for young wealth creation. |
| NPS (80CCD) | Till 60 | 9-11% | Essential for long-term planning. |
| PPF | 15 Years | 7.1% | Zero risk, EEE tax status. |
| Home Loan | - | U/S 24 | High value for Old Regime. |
⏰ Advance Tax – Due Dates & Penalties (AY 2026-27)
| Due Date | Installment | % of Total Tax Payable | Interest / Penalty if delayed |
|---|---|---|---|
| 15 June | 1st | 15% | U/s 234C: 1% p.m. on shortfall |
| 15 September | 2nd | 45% | U/s 234C: 1% p.m. on shortfall |
| 15 December | 3rd | 75% | U/s 234C: 1% p.m. on shortfall |
| 15 March | 4th | 100% | U/s 234C: 1% p.m. on shortfall |
⚠️ Interest under 234B & 234C: If advance tax paid is less than 90% of total tax, interest u/s 234B @1% p.m. applies from April 1 till payment. Failure to pay advance tax may also attract penalty u/s 221 (up to 100% of tax in arrears).
📈 Surcharge Rates (for both regimes)
| Total Income (₹) | Surcharge Rate | Marginal Relief |
|---|---|---|
| Up to 50,00,000 | Nil | — |
| 50,00,001 – 1,00,00,000 | 10% | Available if income just above 50L |
| 1,00,00,001 – 2,00,00,000 | 15% | Available if income just above 1Cr |
| 2,00,00,001 – 5,00,00,000 | 25% | Available if income just above 2Cr |
| Above 5,00,00,000 | 37% | Available if income just above 5Cr |
*Surcharge is applicable on the income tax amount (before cess). Marginal relief ensures that the additional tax (including surcharge) does not exceed the income above the threshold.
“Calculated as per Finance Act 2025 and Income Tax Act 1961.”
