Income Tax Calculator - Government Employees (AY 2026-27)

Employee Details

Full Name *

PAN *

Designation

Employee ID / GPF No.

Department / Office

DDO (Drawing & Disbursing Officer)

TAN (of Employer/DDO)

Assessment Year

Financial Year

Tax Regime Selection

Old Tax Regime

Claim all deductions (80C, 80D, HRA, 24b, etc.). Requires opt-out via Form 10-IEA. Employer NPS at 10%.

New Tax Regime (Section 115BAC)

Default regime from FY 2025-26. Lower slab rates. ₹75,000 Std Deduction. Employer NPS at 14%. ₹87A rebate up to ₹12L income.

Section 1: Gross Salary Income (Annual)

Enter all amounts as annual figures in ₹ (u/s 15 & u/s 17(1) of IT Act)

Basic Pay

Dearness Allowance (DA)

House Rent Allowance (HRA)

Transport Allowance (TA)

Medical Allowance (MA)

City Compensatory Allowance (CCA)

Leave Travel Allowance (LTA) Received LTA received from employer. Exemption claimed separately under Old Regime.

Other Allowances / Arrears DA Arrears, Bonus, CEA, etc.

Income from Other Sources Interest, Rental Income, etc.

Section 2: Exemptions & Deductions (Old Tax Regime)

Opt-out via Form 10-IEA required. Employer NPS capped at 10% of Basic+DA.

HRA Exemption u/s 10(13A) r/w Rule 2A

Annual Rent Paid

Metro City (Delhi, Mumbai, Kolkata, Chennai) — 50%

HRA Exemption: ₹0 (Least of: actual HRA, 40%/50% of Basic+DA, Rent - 10% of Basic+DA)

Other Exemptions u/s 10

LTA Exemption u/s 10(5) Cannot exceed LTA received

Any Other Exemption u/s 10

Section 80C Investments (Max ₹1,50,000)

GPF / PPF

LIC Premium

ELSS / Mutual Fund

NSC

Tuition Fees (max 2 children)

Home Loan Principal Repayment

Sukanya Samriddhi Yojana

5-Year Fixed Deposit

Other 80C

Total 80C: ₹0 / ₹1,50,000

Other Deductions (Chapter VI-A & u/s 24)

Professional Tax u/s 16(iii) Full amount deductible (AP Tax)

Section 80CCD(1B) - Employee NPS (max ₹50,000) NOT allowed under New Regime

Section 80CCD(2) - Employer NPS Contribution Max 10% of Basic+DA for Old Regime (Govt employees)

Section 80D - Medical Insurance (Self/Family) Max ₹25,000 (₹50,000 for senior citizens)

Section 80D - Medical Insurance (Parents) Max ₹25,000 (₹50,000 for senior citizen parents)

Self is Senior Citizen (60+) Parent is Senior Citizen (60+)

Section 24(b) - Housing Loan Interest (max ₹2,00,000) NOT allowed under New Regime

Section 80E - Education Loan Interest

Section 80G - Donations

Section 80TTA - Savings Interest (max ₹10,000)

Other Deductions (80GG/80U/80DD)

Section 2: Deductions Allowed Under New Tax Regime

Only the following deductions are allowed under New Tax Regime (Section 115BAC):

Standard Deduction: ₹75,000 u/s 16(ia) — applied automatically
Employer NPS u/s 80CCD(2): up to 14% of (Basic + DA) for Govt employees

NOT allowed: Professional Tax u/s 16(iii), HRA, LTA, 80C, 80CCD(1B), 80D, 24(b), 80E, 80G and all other Chapter VI-A deductions.

Section 80CCD(2) - Employer NPS Contribution Max 14% of (Basic + DA) for Govt employees. This is OVER AND ABOVE your salary.

TDS Already Deducted

Total TDS Deducted During the Year

Income Tax Computation Statement