Fact-check notes
Last fact-checked: 2026-05-26
Transition rule: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. The Income-tax Act 2025 Tax Year terminology applies for income earned from 1 April 2026 onward.
This page is written from official portal guidance and the supplied Batch 11 brief. Any future-dated form, rule or portal workflow should be verified in the active utility before filing or advising a client.
Section 202 slab calculator - Tax Year 2026-27
This quick calculator uses the Section 202 slab structure stated for the new Act pages. It is for Tax Year 2026-27 planning. For AY 2026-27 returns for FY 2025-26, use the AY 2026-27 calculator page because that return remains under the 1961 Act.
Rebate is modelled only for resident individuals on normal slab income up to Rs. 12,00,000; it is not applied against special-rate income. Cess is 4%.
What this covers
Section 202 is the new Act slab reference for Tax Year 2026-27 planning. It should not be used for AY 2026-27 returns for FY 2025-26, which remain under the Income-tax Act, 1961.
- Slabs used here: nil to Rs. 4,00,000; 5% from Rs. 4,00,001 to Rs. 8,00,000; 10% to Rs. 12,00,000; 15% to Rs. 16,00,000; 20% to Rs. 20,00,000; 25% to Rs. 24,00,000; 30% above Rs. 24,00,000.
- Resident individual rebate is modelled only on normal slab income up to Rs. 12,00,000; special-rate income is kept separate.
- Standard deduction and eligible new-regime deductions must be verified in the current utility before filing.
Who this is for
- Taxpayer planning Tax Year 2026-27 salary or business tax.
- CA explaining Section 202 to clients.
- AOP, BOI or HUF comparing slab effect.
- User checking old Act vs new Act transition.
Documents and data to verify
- Normal taxable income.
- Special-rate income separately identified.
- Tax credits such as TDS, TCS and advance tax.
- Residential status and taxpayer category.
Common mistakes to avoid
- Using this page for AY 2026-27 return filing.
- Applying rebate to special-rate income.
- Ignoring surcharge or marginal relief for high income.
- Confusing gross salary with taxable income.
How to proceed
- Confirm the applicable year, taxpayer type, state, registration status and portal form before acting.
- Reconcile the official portal data with books, bank statements, certificates, invoices and notices.
- Prepare a written computation, filing note, document checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is the page a substitute for professional advice?
No. Use it to prepare. A professional should check the current portal utility, official source and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, opinion or representation.