Income tax
Assessment & projection
The full working for one assessee, from projected salary to the monthly instalment — and the same position across the establishment.
Assessee
EMP00125
R. Krishnan
Regime
New
declared 12-04-2026
Taxable income
₹ 26,72,784
FY 2026-27
Annual tax
₹ 72,197
including 4% cess
Deducted to date
₹ 30,080
Apr to Aug
Monthly TDS
₹ 6,020
Sep to Mar
Projection
Income and deductions
| Head | Basis | Amount |
|---|---|---|
| Basic pay | 12 × ₹ 1,23,100 | ₹ 14,77,200 |
| Dearness allowance | 12 × ₹ 65,243 | ₹ 7,82,916 |
| House rent allowance | 12 × ₹ 33,237 | ₹ 3,98,844 |
| Transport allowance | 12 × ₹ 3,600 | ₹ 43,200 |
| Other allowances | dress, risk | ₹ 0 |
| DA arrears | paid Aug 2026 | ₹ 21,400 |
| Overtime and NDA | actual to date plus projection | ₹ 26,800 |
| Leave encashment | with LTC, taxable | ₹ 0 |
| Gross salary | ₹ 30,45,800 | |
| Less: standard deduction | s.16(ia) | − ₹ 75,000 |
| Less: employer NPS | s.80CCD(2), 14% of basic + DA | − ₹ 3,16,416 |
| Add: other income declared | bank interest | + ₹ 18,400 |
| Taxable income | ₹ 26,72,784 |
New regime slabs
Tax working
| Step | Rate | Amount |
|---|---|---|
| Up to ₹ 4,00,000 | Nil | ₹ 0 |
| ₹ 4,00,001 to ₹ 8,00,000 | 5% | ₹ 20,000 |
| ₹ 8,00,001 to ₹ 12,00,000 | 10% | ₹ 40,000 |
| Balance above ₹ 12,00,000 | 15% | ₹ 9,420 |
| Tax on income | ₹ 69,420 | |
| Less: rebate s.87A | not applicable | ₹ 0 |
| Health and education cess | 4% | ₹ 2,777 |
| Total tax payable | ₹ 72,197 | |
| Less: deducted Apr–Aug | 5 months | − ₹ 30,080 |
| Balance recoverable | over 7 months | ₹ 42,117 |
| Monthly TDS, Sep–Mar | rounded to ₹ 10 | ₹ 6,020 |
FY 2026-27
Month-by-month recovery
| Month | Salary | Arrears | TDS | Cumulative TDS | Status |
|---|---|---|---|---|---|
| Apr | ₹ 2,49,800 | ₹ 0 | ₹ 6,016 | ₹ 6,016 | Deducted |
| May | ₹ 2,49,800 | ₹ 0 | ₹ 6,016 | ₹ 12,032 | Deducted |
| Jun | ₹ 2,49,800 | ₹ 0 | ₹ 6,016 | ₹ 18,048 | Deducted |
| Jul | ₹ 2,49,800 | ₹ 0 | ₹ 6,016 | ₹ 24,064 | Deducted |
| Aug | ₹ 2,49,800 | ₹ 21,400 | ₹ 6,016 | ₹ 30,080 | Deducted |
| Sep | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 36,100 | Projected |
| Oct | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 42,120 | Projected |
| Nov | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 48,140 | Projected |
| Dec | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 54,160 | Projected |
| Jan | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 60,180 | Projected |
| Feb | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 66,200 | Projected |
| Mar | ₹ 2,49,800 | ₹ 0 | ₹ 6,020 | ₹ 72,220 | Projected |
This employee
Actions
Recompute this assesseeafter a mid-year change
Override monthly TDSon written request
Relief under s.89(1)arrears spread to earlier years
Generate Form 16 part Bat year endPreview
Quarterly 24Q statementfor the return
Print assessment sheetfor the file
FY 2026-27
Establishment-wide position
| Department | Assessees | Taxable income | Annual tax | Deducted | Balance |
|---|---|---|---|---|---|
| Medical & Officers | 186 | ₹ 18,42,00,000 | ₹ 1,49,20,200 | ₹ 62,16,750 | ₹ 87,03,450 |
| Nursing | 412 | ₹ 24,68,00,000 | ₹ 1,99,90,800 | ₹ 83,29,500 | ₹ 1,16,61,300 |
| Establishment | 96 | ₹ 6,24,00,000 | ₹ 50,54,400 | ₹ 21,06,000 | ₹ 29,48,400 |
| Accounts | 74 | ₹ 5,82,00,000 | ₹ 47,14,200 | ₹ 19,64,250 | ₹ 27,49,950 |
| Technical & Maintenance | 138 | ₹ 9,26,00,000 | ₹ 75,00,600 | ₹ 31,25,250 | ₹ 43,75,350 |
| Stores & Procurement | 62 | ₹ 3,48,00,000 | ₹ 28,18,800 | ₹ 11,74,500 | ₹ 16,44,300 |
| Transport | 58 | ₹ 2,84,00,000 | ₹ 23,00,400 | ₹ 9,58,500 | ₹ 13,41,900 |
| Security | 84 | ₹ 3,62,00,000 | ₹ 29,32,200 | ₹ 12,21,750 | ₹ 17,10,450 |
| Sanitation | 96 | ₹ 3,18,00,000 | ₹ 25,75,800 | ₹ 10,73,250 | ₹ 15,02,550 |
| IT Cell | 30 | ₹ 2,86,00,000 | ₹ 23,16,600 | ₹ 9,65,250 | ₹ 13,51,350 |
| Total | 1,228 | ₹ 80,40,00,000 | ₹ 6,51,24,000 | ₹ 2,71,35,000 | ₹ 3,79,89,000 |