Income Tax, GST, Company Law, TDS, registrations, digital signatures, investments and training for businesses and individuals nationwide — delivered as a single, coordinated service.
Income Tax, GST, TDS/TCS and Professional Tax — filing, planning and representation.
Incorporation, annual filings and MCA-21 services for companies and LLPs.
MSME/Udyam, Trust, GST and PAN/TAN — get set up correctly the first time.
Mutual funds (ARN-23267), Life & General Insurance and financial planning.
Succession planning, Will drafting and legal-heir documentation — so your wishes are followed.
Practical training in GST, Income Tax and Accounting for teams and professionals.
Digital Signature Certificates and our Document-Masking software.
Quality, confidential, cost-effective work within agreed timeframes.
Tax, law, registrations and finance handled together — no running around.
Headquartered in Kolkata, serving clients across the country.
Dedicated leads for GST, Income Tax and financial planning.
A Shree Achi enterprise — built on relationships with some of India's most respected business houses, and the same disciplined, transparent approach that started it all.
Related services grouped into clear practice areas — with the specific work we handle under each.
Distribution of mutual funds is carried out under AMFI registration ARN-23267; mutual fund investments are subject to market risk — read all scheme-related documents carefully. Insurance is the subject matter of solicitation. Estate-planning and Will-related work is provided as advisory and drafting assistance; where litigation, probate or registration before a court or authority is involved, we work alongside an advocate and any court appearance is handled by them. Service scope may vary by client type and jurisdiction — please confirm specifics with our team.
Beyond advisory, we supply the digital tools businesses need to transact and stay secure.
Class-3 DSC issuance and renewal for individuals and organisations through trusted certifying authorities — used for MCA, GST, Income Tax, e-tenders and EPFO.
A tool to redact and mask sensitive fields — PAN, Aadhaar, bank-account and customer IDs — in documents before they are shared, so privacy is protected by design.
Under the New Regime only employer's NPS §80CCD(2) and the standard deduction apply — the rest are used for the Old Regime and Compare. Amounts above each limit are auto-capped.
Indicative estimate for resident individuals. The first four heads (salary, house property, business, other sources) are taxed at slab rates; capital gains are taxed at special rates in the Capital Gains tab. Each deduction is auto-capped at its statutory limit. New regime FY 2025-26/26-27: standard deduction ₹75,000, §87A rebate up to ₹60,000 (nil tax up to ₹12,00,000 taxable) with marginal relief; old regime: standard deduction ₹50,000, §87A rebate ₹12,500 up to ₹5,00,000. Surcharge & 4% cess applied. Always confirm with us before filing.
FY 2025-26 rates: Equity (STT-paid) — STCG §111A 20%, LTCG §112A 12.5% on gains above the ₹1,25,000 annual exemption (no indexation). Other assets — LTCG §112 12.5% without indexation; immovable property bought before 23 Jul 2024 may opt for 20% with indexation (resident individual/HUF); STCG at slab rate. §87A rebate doesn't apply to special-rate gains. Surcharge (capped at 15% on equity gains) and 4% cess apply. Grandfathering, §54/54F/54EC roll-overs and loss set-offs aren't modelled here — talk to us for the exact figure.
Advance tax is payable when net liability after TDS is ₹10,000 or more. Statutory instalments: 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar. Interest under §234B/234C may apply on shortfalls.
HRA exemption u/s 10(13A) is the least of: (a) actual HRA received; (b) rent paid minus 10% of (basic + DA); (c) 50% of (basic + DA) for a 50%-city, else 40%. The 50%-city list is now eight — Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Available under the old regime only.
Late fee is ₹50/day (₹20/day for nil returns) under CGST + SGST combined, subject to statutory caps that vary by turnover; interest on unpaid tax is 18% p.a. from the due date. GSTR-9 late fee and caps differ. Special waivers/amnesties change by notification — figures are indicative; confirm before paying.
Assumes monthly compounding with contributions at the start of each month. Returns are illustrative, not guaranteed — mutual fund investments are subject to market risk.
Indicative EMI on a reducing-balance basis. Actual figures depend on lender terms, fees and rate resets.
Recurring Income Tax, GST, TDS, Company Law and Professional Tax deadlines through the year. Filter by category.
These are the usual statutory due dates and recur monthly/quarterly/annually as applicable. Government extensions, QRMP options, state rules and turnover thresholds can change them — confirm the exact date for your case with us before relying on it.
India's direct-tax law, rewritten for the first time in over six decades. The tax you pay is largely unchanged — what changes is how the law is organised, numbered and expressed. Use the finder below to map any 1961-Act section to its 2025 equivalent.
Income-tax Act, 2025 (Act 30 of 2025)
Income-tax Act, 1961
1 April 2026
Tax Year 2026-27
Enter a 1961-Act section to see its 2025 position and what changed. Sub-section formats like 139(1) or 80CCD(1B) work too.
Frequently used provisions return a verified new section number; other sections resolve to their topic and the corresponding area of the 2025 Act. Some provisions were merged, split or restructured — for the exact number, confirm against the official utility on incometax.gov.in.
| Feature | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| In force | 1 Apr 1962 – 31 Mar 2026 | From 1 Apr 2026 |
| Sections | 800+ (after decades of amendment) | 536 |
| Chapters | 47 | 23 |
| Year concept | "Previous Year" + "Assessment Year" | Single "Tax Year" |
| Exemptions | Mainly under Section 10 | Moved to Schedule II |
| TDS / TCS | Scattered across 60+ sections | Consolidated into §392 / §393 / §394 |
| Tax rates & regimes | Old & new regimes | Unchanged — both continue |
| Head of income | 1961 sections | 2025 sections |
|---|---|---|
| Salaries | 15 – 17 | 15 – 19 |
| Income from House Property | 22 – 27 | 20 – 25 |
| Business / Profession | 28 – 44 | 26 – 66 |
| Capital Gains | 45 – 55 | 67 – 91 |
| Income from Other Sources | 56 – 59 | 92 – 95 |
| Provision | 1961 | 2025 |
|---|---|---|
| Return of income | 139 | 263 |
| New tax regime (default) | 115BAC | 202 |
| Deductions — LIC/PPF/ELSS (₹1.5L) | 80C | 123 |
| Health insurance deduction | 80D | 124 |
| Tax audit | 44AB | 63 |
| Capital gains (charging) | 45 | 67 |
| Exemptions (erstwhile Section 10) | 10 | Schedule II |
| TDS on salary | 192 | 392 |
| TDS — all non-salary payments | 194-series | 393 |
| Tax Collected at Source | 206C | 394 |
| Declaration for nil deduction | 15G / 15H | Form 121 |
Both frameworks run in parallel during the changeover. Income and proceedings up to 31 March 2026 stay under the 1961 Act and its section numbers — so your return for FY 2025-26 (filed in 2026) still uses the old references. The 2025 Act and its new numbering apply to income from 1 April 2026 (Tax Year 2026-27), filed in 2027. Pending assessments and appeals for earlier years remain under the 1961 Act. From 1 April 2026, update your accounting and payroll software to the consolidated §393 for TDS.
Section mappings are indicative and for general guidance only — this is not professional advice. Some provisions have been merged, split or restructured. Verify against the bare Act and the official utility on incometax.gov.in, and consult us for how it applies to you.
Quick-reference income-tax, TDS and GST rates for FY 2025-26 / 2026-27. A general ready-reckoner — confirm the position for your specific facts before filing or deducting.
| Total income | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
§87A rebate makes income up to ₹12,00,000 effectively tax-free (max rebate ₹60,000). Standard deduction for salaried: ₹75,000. Surcharge capped at 25%. Health & education cess: 4%.
| Total income | Below 60 | 60–80 | 80+ |
|---|---|---|---|
| Basic exemption up to | ₹2,50,000 | ₹3,00,000 | ₹5,00,000 |
| Exemption – ₹5,00,000 | 5% | 5% | — |
| ₹5,00,001 – ₹10,00,000 | 20% | 20% | 20% |
| Above ₹10,00,000 | 30% | 30% | 30% |
§87A rebate up to ₹12,500 (taxable income up to ₹5,00,000). Standard deduction for salaried: ₹50,000. Surcharge: 10% (>₹50L), 15% (>₹1Cr), 25% (>₹2Cr), 37% (>₹5Cr). Cess: 4%. Most deductions (80C, 80D, HRA, etc.) apply only under this regime.
| § 1961 Act | Nature of payment | § 2025 Act | Rate | Threshold (₹) |
|---|---|---|---|---|
| 192 | Salary | 392(1) | Slab | Basic exemption |
| 194A | Interest (banks / post office) | 393(4) | 10% | 50,000 · 1,00,000 (senior) |
| 194C | Contractor / sub-contractor | 393(6) | 1% indiv · 2% other | 30,000 single · 1,00,000 p.a. |
| 194H | Commission / brokerage | 393(8) | 2% | 20,000 |
| 194I | Rent — land / building | 393(9) | 10% | 50,000 / month |
| 194J | Professional / technical fees | 393(10) | 10% / 2% | 50,000 |
| 194Q | Purchase of goods | 393(18) | 0.1% | 50,00,000 |
| 194-IA | Transfer of immovable property | 393 | 1% | 50,00,000 |
| 195 | Payments to non-residents | 393 | As applicable / DTAA | — |
For FY 2025-26 (payments up to 31 Mar 2026) the old 1961-Act section numbers apply. From 1 April 2026 (Tax Year 2026-27) the entire 194-series is retired and consolidated into §392 (salary), §393 (all non-salary TDS, via a table with payment codes 1001–1092) and §394 (TCS, old §206C) under the Income-tax Act, 2025. Rates and thresholds are unchanged — only the section reference and form numbers change (e.g. Form 16 → Form 130). Absent a valid PAN, a higher rate applies.
The earlier 12% and 28% slabs were removed. Niche rates continue — e.g. gold at 3% and rough diamonds at 0.25%. Composition dealers pay 1%/5%/6% of turnover. Always confirm item-wise classification against the latest rate notifications.
| Under GST | Section | Rate | Applies to |
|---|---|---|---|
| TDS | §51 CGST | 2% (1% CGST + 1% SGST, or 2% IGST) | Notified deductors — govt/PSUs — where contract value > ₹2.5 lakh |
| TCS | §52 CGST | 0.5% (0.25% + 0.25%, or 0.5% IGST) | E-commerce operators, on net taxable supplies (was 1% up to Jul 2024) |
GST TDS/TCS is separate from income-tax TDS and is credited to the supplier's electronic cash ledger. Deductors file GSTR-7; e-commerce operators file GSTR-8.
Rates, slabs and thresholds change with each Budget and by notification. These cards are a general ready-reckoner, not professional advice — verify the current position for your specific facts before acting. For an authoritative reference, check incometax.gov.in and the GST/CBIC notifications, or ask our team.
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Practical notes on tax, GST and compliance — written by our team.
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Shree Achi Advisorrs Private Limited offers a one-roof set of tax, company-law, registration and financial services to clients across India — combining large-organisation rigour with personal attention.
We began with a sharp focus on Tax Deduction at Source and indirect-tax consultancy. As clients grew and the law evolved, so did we — expanding into Income Tax, GST, Company Law, registrations, financial planning, investments, training and digital products, while keeping the same disciplined, deadline-driven approach.
A single coordinated team handles your accounting, tax, compliance and finance — so nothing falls between the cracks. We're committed to quality, confidentiality and cost-effective solutions delivered within agreed timeframes, with transparency at every step.
Over the years our directors and team have worked with several of the country's well-known business houses — including groups such as Kesoram, Emami and Garden Reach Shipbuilders & Engineers — bringing that depth of experience to clients of every size.
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