ITRSaral
Income-tax Act 2025 · live from 1 April 2026

The old tax law is gone.
Your tools should know that.

India replaced the Income-tax Act, 1961 with the Income-tax Act, 2025. ITR Saral builds calculators for freelancers and independent professionals directly on the new Act — every rule traced to its section, every page dated.

Check your eligibility → Browse all tools
44ADAs.58 44ABs.63 115BACs.202 87As.156 234A/B/Cs.423–425 assessment yeartax year
Today · 18 September 2026

Tip of the day: Presumptive filers pay advance tax in one instalment — 15 March — instead of four (s.408(2)).

20 Sept · GSTR-3B (monthly filers) for the previous month
30 Sept · Tax-audit report (Form 26, old 3CD) due
7 Oct · TDS/TCS deposit for the previous month
Full 60-day compliance calendar →

Tools

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Presumptive eligibility checker

Are you a 50% "profession" or a 6%/8% "business" under Section 58 — or neither? The one answer most blogs get wrong.

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Presumptive tax calculator

Gross receipts → presumed income → tax, old and new regime side-by-side.

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Advance tax scheduler

Your instalments — including the single 15 March date presumptive filers get.

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Old vs new regime comparator

Your real deductions against the ₹75k standard deduction — which regime actually wins.

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ITR-4 vs ITR-3 decider

Fourteen conditions — including the new two-house rule — decide your form.

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Export invoice generator

LUT-ready invoices for foreign clients — built in your browser, nothing uploaded.

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Platform TDS reconciler

The 0.1% platforms deduct is a credit, not your tax — see the real gap.

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GST: register or not?

Turnover + client location → whether you actually need GST registration.

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Export of services checker

The five zero-rating conditions, and whether you need an LUT.

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PPF calculator

Yearly deposit → 15/20/25-year maturity at 7.1%, tax-free, year by year.

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EPF calculator

Your 12%, the employer split with EPS, raises → provident-fund corpus at 8.25%.

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Sukanya Samriddhi calculator

The 8.2% scheme for a daughter: deposit 15 years, mature at 21.

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Income tax calculator

Both regimes end to end: rebate, marginal relief, surcharge, cess, monthly TDS.

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HRA exemption calculator

Least of three — how much of your HRA is tax-free in the old regime.

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TDS on salary

What your employer should deduct each month under s.192, with catch-up.

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Capital gains calculator

Shares, funds, property — LTCG/STCG at 12.5% / 20% with the ₹1.25 lakh exemption.

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Gratuity calculator

15/26 formula, five-year rule, ₹20 lakh tax-free limit.

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Leave encashment calculator

Least-of-four exemption up to ₹25 lakh on retirement or resignation.

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Rent receipt generator

A year of HRA receipts in one go — built in your browser, printed to PDF.

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NPS calculator

Corpus at 60, the 60% tax-free lump sum, monthly pension — and both regimes' deductions.

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FD / RD calculator

Quarterly compounding, payout option, and the ₹50,000 / ₹1 lakh TDS line.

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NSC calculator

5-year maturity at 7.7% and the accrued-interest 80C trick, year by year.

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SCSS calculator

8.2% quarterly for 60+, ₹30 lakh cap, TDS above ₹1 lakh.

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Post office MIS

Monthly income at 7.4% on up to ₹9 / ₹15 lakh — taxable, no TDS.

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SIP / lumpsum calculator

Future value with step-up, and the 12.5% LTCG on the way out.

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GST calculator

Inclusive or exclusive at 5 / 18 / 40%, split into CGST + SGST or IGST.

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SAC / HSN lookup

48 freelance service codes with rates — type what you do, copy the code.

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Composition scheme checker

1% / 5% / 6% flat tax — the limits and the inter-state bar, in seven questions.

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Foreign income converter

SBI TT rate, Rule 115, platform fees — the rupee figure that goes in the return.

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TDS certificate matcher

Form 16A against 26AS/AIS, line by line — what to claim, whom to chase.

Why most freelancers get Section 44ADA wrong

The famous "50% presumptive scheme" was never for every freelancer. The eligible-professions list — now in Section 62(4) — is a closed one: legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, information technology and company secretary, plus a small set of CBDT-notified professions.

A writer, designer, video editor, marketer or translator is usually a business under the same Section 58 — presumed profit of 6% (digital receipts) or 8% (cash), with a much higher ₹2 crore limit — not a 50% profession. Most blog posts get this wrong. Check where your work actually falls →

How this site works Every rule on this site names its section in the Income-tax Act, 2025 (or GST law), shows a worked example, and carries a "last verified" date. Calculators are reviewed against the bare Act; where practitioners disagree, we say so instead of guessing.