Computation of Income Tax in case of Individual Assessee, Women (Female) assessee, Senior Citizen assessee, Super Senior Citizen assessee for different Assessment Year � A useful tool for all

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Compute Income Tax Liability

Previous / Financial Year Ending - - Age

Total Income

Tax Table

Individuals, HUF, AOP or BOI [General Rate]
Income Tax Rates for the Assessment Year 2026 - 2027
i.e. Previous / Financial Year 2025 - 2026
Sr. No.	Tax Slab	Rate	Tax
1.	Rs. ≤ 250,000	Nil	Nil
2.	Rs. ≥ 250,001 ≤ 500,000	5%
3.	Rs. ≥ 500,001 ≤ 1,000,000	20%	+ Rs. 12,500
4.	Rs. ≥ 1,000,001	30%	+ Rs. 112,500
	Rebate - Upto Rs.	12500	If total income is ≤ Rs. 500,000
	Education Cess	4%
	Surcharge	10%	If total income is > Rs. 5,000,000
	Surcharge	15%	If total income is > Rs. 10,000,000
	Surcharge	25%	If total income is > Rs. 20,000,000
	Surcharge	37%	If total income is > Rs. 50,000,000
			Surcharge: Marginal relief is allowed

Senior Citizens (Resident): Age ≥ 60 years during the previous / financial year
Income Tax Rates for the Assessment Year 2026 - 2027
i.e. Previous / Financial Year 2025 - 2026
Sr. No.	Tax Slab	Rate	Tax
1.	Rs. ≤ 300,000	Nil	Nil
2.	Rs. ≥ 300,001 ≤ 500,000	5%
3.	Rs. ≥ 500,001 ≤ 1,000,000	20%	+ Rs. 10,000
4.	Rs. ≥ 1,000,001	30%	+ Rs. 110,000
	Rebate - Upto Rs.	12500	If total income is ≤ Rs. 500,000
	Education Cess	4%
	Surcharge	10%	If total income is > Rs. 5,000,000
	Surcharge	15%	If total income is > Rs. 10,000,000
	Surcharge	25%	If total income is > Rs. 20,000,000
	Surcharge	37%	If total income is > Rs. 50,000,000
			Surcharge: Marginal relief is allowed

Super Sr. Citizens (Resident): Age ≥ 80 years during the previous / financial year
Income Tax Rates for the Assessment Year 2026 - 2027
i.e. Previous / Financial Year 2025 - 2026
Sr. No.	Tax Slab	Rate	Tax
1.	Rs. ≤ 500,000	Nil	Nil
2.	Rs. ≥ 500,001 ≤ 1,000,000	20%
3.	Rs. ≥ 1,000,001	30%	+ Rs. 100,000
	Rebate - Upto Rs.	12500	If total income is ≤ Rs. 500,000
	Education Cess	4%
	Surcharge	10%	If total income is > Rs. 5,000,000
	Surcharge	15%	If total income is > Rs. 10,000,000
	Surcharge	25%	If total income is > Rs. 20,000,000
	Surcharge	37%	If total income is > Rs. 50,000,000
			Surcharge: Marginal relief is allowed

Special Rate of Tax u/s 115BAC (New Tax Regime)
Income Tax Rates for the Assessment Year 2026 - 2027
i.e. Previous / Financial Year 2025 - 2026
Sr. No.	Tax Slab	Rate	Tax
1.	Rs. ≤ 400,000	Nil	Nil
2.	Rs. ≥ 400,001 ≤ 800,000	5%
3.	Rs. ≥ 800,001 ≤ 1,200,000	10%	+ Rs. 20,000
4.	Rs. ≥ 1,200,001 ≤ 1,600,000	15%	+ Rs. 60,000
5.	Rs. ≥ 1,600,001 ≤ 2,000,000	20%	+ Rs. 120,000
6.	Rs. ≥ 2,000,001 ≤ 2,400,000	25%	+ Rs. 200,000
7.	Rs. ≥ 2,400,001	30%	+ Rs. 300,000
	Rebate - Upto Rs.	60000	If total income is ≤ Rs. 1,200,000 + Marginal Relief
	Education Cess	4%
	Surcharge	10%	If total income is > Rs. 5,000,000
	Surcharge	15%	If total income is > Rs. 10,000,000
	Surcharge	25%	If total income is > Rs. 20,000,000
			Surcharge: Marginal relief is allowed