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Income Tax Calculator — FY 2026-27 | Income Tax Act 2025

Salary Details

Income

Standard 50% of CTC

HRA

Employer NPS

Capped at 14% of Basic+DA = ₹0

Max: 0

EPF (Provident Fund)

12% of Basic, capped at ₹15K/month. Counts under 80C in old regime.

Max: 1,80,000

12% of Basic, capped at ₹15K/month. Exempt from tax in both regimes.

Max: 1,80,000

Deductions (Old Regime Only)

PPF, ELSS, LIC, etc. Employee EPF is auto-added to 80C.

Max: 1,50,000

Max: 50,000

Max: 25,000

Max: 25,000

Self-occupied property only

Max: 2,00,000

Max: 2,500

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