Knowledge Bank
Twenty-three calculators, this year’s tax rates and tables, the latest official updates, and every Act, Rule and Form, linked to the government’s own copy. Plus this month’s due dates.
Calculators
Twenty-three calculators and look-ups, worked out right here on the page.
Please note: all calculations are approximate and for general information only. They are not professional advice. Please check with us before you file, pay or decide.
Includes the standard deduction (₹75,000 new regime, ₹50,000 old regime) on salary, the rebate, surcharge with marginal relief, and 4% cess. Capital gains and other income taxed at special rates aren’t included. An estimate for information only.
TDS and TCS rates for tax year 2026-27 (Income-tax Act, 2025, as amended by the Finance Act, 2026), for residents.
TDS on salary follows the income tax slabs: use the income tax calculator. For payments to non-residents, see the NRI table under Rates and tables. An estimate for information only.
Old tax regime only. The new regime has no HRA exemption.
| Month | Basic + DA (₹) | HRA (₹) | Rent (₹) |
|---|
The exemption is the least of: HRA received, rent paid minus 10% of salary, and 50% of salary (40% outside the eight cities). From tax year 2026-27 the 50% list has eight cities.
Not sure of the rate? Look up your goods or service by HSN or SAC code on the GST portal’s official search.
Standard reducing-balance EMI. Your bank’s figure can differ slightly with fees and the exact rate.
How many monthly instalments it takes to repay the loan at that instalment.
National Savings Certificate: interest each year and the maturity value, for certificates bought at any time since 2001.
The rate on the day you invest stays for the whole term. 7.7% is the rate for October to December 2026; the government resets it every quarter.
Net worth as defined in section 2(57) of the Companies Act, 2013.
Leave out reserves created by revaluation of assets, write-back of depreciation and amalgamation: the Act excludes them.
Effective capital as explained in Schedule V of the Companies Act, 2013 (used for managerial remuneration limits).
Long-term loans exclude working capital loans, overdrafts, interest due on loans and bank guarantees.
Gross profit, profit before tax and net profit, with margins on revenue.
Under Tamil Nadu’s RERA rules the rate is SBI’s highest marginal cost of lending rate (MCLR) plus 2%, and it’s the same rate both ways. Check SBI’s current MCLR and enter the total. Simple interest on the number of days; RERA or a court decides the final figure.
Tax on selling land or a building, tax year 2026-27.
Held for more than 24 months, the gain is long-term: 12.5% without indexation. For land or buildings bought before 23 July 2024, a resident individual or HUF can instead pay 20% with indexation, whichever is lower. Bought before April 2001? Enter the value on 1 April 2001 as the cost. Includes 4% cess, not surcharge. Reinvesting in a house or specified bonds can reduce the tax: ask us.
Under the Code on Social Security, 2020 (in force from 21 November 2025): 15 days’ wages for each year of service, a month counted as 26 days, and more than six months counted as a full year. The ceiling and the tax-free limit are both ₹20 lakh. If allowances other than basic pay and DA are more than half your total pay, the excess counts as wages. Government employees’ gratuity is fully tax-free.
When to pay advance tax for tax year 2026-27.
Needed when the tax after TDS is ₹10,000 or more. Resident senior citizens with no business income don’t pay advance tax. Paying less, or late, costs 1% a month in interest.
GST rates from 22 September 2025, for common goods and services.
Milk, fresh or UHT
NilPaneer and chena, including packaged
NilRoti, chapati, paratha, parotta, khakhra, pizza bread
NilRice, wheat, atta and pulses, sold looseNot pre-packaged or labelled
NilRice, wheat, atta and pulses, pre-packaged and labelled
5%Butter, ghee and cheese
5%Namkeen, bhujia and mixture
5%Biscuits, cakes and pastries
5%Chocolates and cocoa products
5%Coffee and tea
5%Instant noodles and pasta
5%Sugar
5%Jams, sauces, ketchup and soups
5%Packaged drinking water, not sweetened
5%Fruit and vegetable juices
5%Aerated, sweetened and caffeinated drinksIncludes energy drinks
40%Pan masala, gutkha, cigarettes and other tobaccoFrom 1 Feb 2026, when the compensation cess ended
40%Hair oil, soap, shampoo, toothpaste, toothbrush, shaving cream, talcum powder
5%Medicines (most)
5%Listed life-saving drugs for cancer, rare and chronic diseasesOnly those listed in the notification
NilMedical devices, diagnostic kits, glucometers, thermometers
5%Spectacles and corrective lenses
5%Sanitary napkins
NilBaby diapers and feeding bottles
5%Exercise books, notebooks, pencils, sharpeners, erasers, crayons, maps
NilPrinted books, textbooks and newspapers
NilCementDown from 28%
18%Steel bars, rods and structurals
18%Marble and granite blocksPolished slabs and tiles: 18%
5%Paints, ceramic tiles and sanitaryware
18%TVs, air conditioners, refrigerators, washing machines, dishwashersDown from 28%
18%Mobile phones, laptops and computers
18%Small cars: petrol up to 1,200 cc or diesel up to 1,500 cc, length up to 4 mDown from 28% plus cess
18%Other cars and SUVsNo compensation cess on top
40%Motorcycles and scooters up to 350 cc
18%Motorcycles above 350 cc
40%Electric vehicles
5%Three-wheelers, buses, trucks and ambulances
18%Auto parts
18%Bicycles
5%Tractors and farm machinery
5%Fertilisers and bio-pesticides
5%Clothes, up to ₹2,500 a piece
5%Clothes, above ₹2,500 a piece
18%Footwear, up to ₹2,500 a pair
5%Footwear, above ₹2,500 a pair
18%Gold, silver and jewelleryMaking charges by a job worker: 5%
3%Rough diamonds
0.25%Solar panels, solar cells and solar water heaters
5%Restaurant food, including takeaway and deliveryNo input tax credit
5%Restaurant in a hotel where any room is above ₹7,500 a nightWith input tax credit
18%Hotel rooms up to ₹7,500 a nightNo input tax credit
5%Hotel rooms above ₹7,500 a night
18%Individual health and life insuranceGroup policies stay at 18%
NilGyms, salons, spas and yoga centresNo input tax credit
5%Air travel, economy class
5%Air travel, other classes
18%Train travel in AC classesNon-AC classes are exempt
5%Cab aggregators and radio taxisNo input tax credit
5%Goods transport agency (GTA)Or 18% with input tax credit
5%Courier services
18%Works contracts (most)
18%Construction of affordable residential flatsUp to 60 sq m carpet area in metros and ₹45 lakh; no input tax credit
1%Construction of other residential flatsNo input tax credit
5%Renting a commercial property
18%Renting a home to a GST-registered personPaid by the tenant under reverse charge
18%Renting a home to live in, to an unregistered person
NilLegal services by an advocate to a businessPaid by the business under reverse charge
18%Chartered accountant, accounting, audit and consulting services
18%IT and software services
18%Bank charges and financial servicesInterest on loans and deposits is exempt
18%Mobile, broadband and telecom
18%Advertising services
18%Cinema tickets up to ₹100
5%Cinema tickets above ₹100
18%Betting, casinos, horse racing and lottery
40%School educationPrivate coaching: 18%
NilHospital and clinical care
Nil
Not in this list. Try another word, or the official HSN search below.
The exact rate depends on the HSN or SAC code and conditions. For anything not listed, use the GST portal’s official HSN and SAC search. Checked 4 October 2026.
How much a builder can take out of the project’s RERA account (section 4(2)(l)(D) of the RERA Act).
70% of what buyers pay goes into a separate bank account for the project. Withdrawals are allowed in proportion to how much of the project is complete, and each needs a certificate from an engineer, an architect and a chartered accountant in practice.
Shows the bank, branch, address and MICR code. From a free public IFSC database built from RBI’s list. To find a code from a bank and branch name, use RBI’s IFSC search.
Section 14 of the CGST Act: if two of the three dates (supply, invoice, payment) fall before the change, the old rate applies; otherwise the new rate does. The payment date is the earlier of the entry in your books and the credit in your bank. The GST rate cut took effect on 22 September 2025.
ROC fees to register a company with share capital, or to increase its authorised capital (Companies (Registration Offices and Fees) Rules, 2014).
No registration fee for a new company with authorised capital up to ₹15 lakh. Stamp duty is extra and set by each state: see the stamp duty calculator. An increase in capital is filed in SH-7 and pays the difference in fees.
Every HSN code on the GST portal’s official list (21,935 goods codes), with its GST rate from 22 September 2025, as amended from 1 February 2026.
Type at least 2 characters to search.
Rates are from Notification No. 9/2025-Integrated Tax (Rate) and No. 10/2025-Central Tax (Rate) (nil-rated goods), dated 17 September 2025. From 1 February 2026 tobacco and pan masala pay 40% and biris 18%. Goods that no entry describes pay 18%. Where a code shows two rates, the description of the goods decides which one applies. Checked 4 October 2026.
Stamp duty paid on SPICe+ (INC-2, INC-7 or INC-29), the MOA, the AOA, and SH-7 for an increase in capital, in every state and union territory.
The MCA portal works out the exact stamp duty when you file SPICe+ or SH-7. Figures from the state-wise schedule used on SPICe+; check with us before you file.
The National Industrial Classification (NIC 2008): every section, division, group, class and 5-digit sub-class. Udyam, GST and company forms ask for these codes.
Type a code or a word, or choose a section.
From NIC 2008, published by the Ministry of Statistics and Programme Implementation (MoSPI). Udyam registration uses these codes. Checked 4 October 2026.
Latest updates
The newest notices from the Income Tax Department, CBIC (GST), RBI and SEBI, and where every other department posts its own.
- RBI press releaseResult of the 3-day Variable Rate Reverse Repo (VRRR) auction held on November 06, 2026
- RBI press releaseResult of Underwriting Auction conducted on November 06, 2026
- RBI press releaseMoney Market Operations as on November 05, 2026
- RBI press releaseRBI to conduct 3-day Variable Rate Reverse Repo (VRRR) auction under LAF on November 06, 2026
- RBI press releaseAuction of State Government Securities
- RBI press releaseForeign Exchange Turnover Data: October 26, 2026 – October 30, 2026
- RBI press releaseForeign Exchange Turnover Data: October 19, 2026 – October 23, 2026
- RBI press releaseForeign Exchange Turnover Data: October 12, 2026 – October 16, 2026
- RBI press releaseForeign Exchange Turnover Data: October 05, 2026 – October 09, 2026
- RBI press releaseForeign Exchange Turnover Data: September 28, 2026 – October 01, 2026
- RBI notificationMaster Directions on Cyber Resilience and Digital Payment Security Controls for non-bank Payment System Operators
- SEBI updateReview of the framework for Accredited Investors
- SEBI updateFramework for net settlement of funds for transactions undertaken by mutual fund schemes in cash market
- SEBI updateRevision of limits relating to requirement of underlying exposure for currency derivatives contracts
- RBI press releaseConsolidation of Instructions Related to Priority Sector Lending – Drafts for Comments
- RBI press releaseDirections under Section 35A read with Section 56 of the Banking Regulation Act, 1949 – The Pusad Urban Co-operative Bank Ltd., Pusad, Dist. Yavatmal, Maharashtra – Extension of Period
- RBI press releaseUnderwriting Auction for sale of Government Securities for ₹36,000 crore on November 06, 2026
- SEBI updateSEBI Constitutes Working Group to Review the Innovators Growth Platform Framework
- SEBI updateReview of Know Your Client process for individual Person Resident Outside India clients
- RBI press releaseTreasury Bills: Full Auction Result
- RBI press release91-Day, 182-Day and 364-Day T-Bill Auction Result: Cut-off
- RBI press releaseResult of the Second Overnight Variable Rate Reverse Repo (VRRR) auction held on November 04, 2026
- RBI press releaseRBI to conduct Second Overnight Variable Rate Reverse Repo (VRRR) auction under LAF on November 04, 2026
- RBI press releaseConstitution of the Technical Consultative Committee for Financial Markets (TCCFM)
- RBI press releaseResult of the Overnight Variable Rate Reverse Repo (VRRR) auction held on November 04, 2026
- RBI press releaseMoney Market Operations as on November 03, 2026
- Income Tax newsCBDT has notified the Income-tax (Eighth Amendment) Rules, 2026, vide Notification No. 139/2026 dated 30 October 2026, introducing Rule 189A and new Form 112A for intimating the merger of registered non-profit organisati
- RBI notificationForeign Exchange Management (Export and Import of Goods and Services) (Second Amendment) Regulations, 2026
- RBI press releaseRBI to conduct Overnight Variable Rate Reverse Repo (VRRR) auction under LAF on November 04, 2026
- RBI press releaseState Government Securities - Full Auction Result
720 notices, last fetched 2026-11-06 12:09 from the Income Tax e-filing portal, CBIC’s GST notifications and circulars, RBI’s notification archive and the official RBI and SEBI feeds. The archive keeps growing every day. Each opens the original notice.
Every other department’s updates
- Income tax: notifications and circularsIncome Tax e-filing portal: Latest news
- GST: news and advisoriesGST portal
- GST, IGST, UTGST and compensation cess: notifications and circularsCBIC Tax Information Portal: choose GST, then Notifications
- GST Council decisionsGST Council
- Customs and central excise: notifications and circularsCBIC Tax Information Portal: choose Customs or Central Excise, then Notifications
- Foreign trade: notifications and public noticesDGFT
- Company law and LLPs: notifications and circularsMinistry of Corporate Affairs: Notifications
- FEMA and banking: notificationsReserve Bank of India
- Securities: circularsSEBI
- Insolvency and bankruptcyIBBI: What's new
- Labour lawsShram Suvidha portal, Ministry of Labour
- Accounting standards and Ind ASICAI announcements
- Tamil Nadu real estateTNRERA
Rates and tables
Tax year 2026-27 rates and the tables CAs use every day.
Income tax slabs, new regime (tax year 2026-27)
| Taxable income | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
No tax up to ₹12 lakh of taxable income (rebate, with marginal relief). Salaried people also get a ₹75,000 standard deduction. Plus 4% cess; surcharge above ₹50 lakh, capped at 25%.
Income tax slabs, old regime (tax year 2026-27)
| Taxable income | Below 60 | 60 to 79 | 80 or more |
|---|---|---|---|
| Up to ₹2,50,000 | Nil | Nil | Nil |
| ₹2,50,001 to ₹3,00,000 | 5% | Nil | Nil |
| ₹3,00,001 to ₹5,00,000 | 5% | 5% | Nil |
| ₹5,00,001 to ₹10,00,000 | 20% | 20% | 20% |
| Above ₹10,00,000 | 30% | 30% | 30% |
Rebate up to ₹12,500 when taxable income is up to ₹5 lakh. Standard deduction ₹50,000 for salaried people. Plus 4% cess; surcharge above ₹50 lakh, up to 37%.
TDS rates for residents (tax year 2026-27, Income-tax Act, 2025)
| Payment | Rate | TDS applies above |
|---|---|---|
| Interest from a bank or post office | 10% | ₹50,000 a year (₹1,00,000 for senior citizens) |
| Interest on securities | 10% | ₹10,000 a year |
| Other interest | 10% | ₹10,000 a year |
| Dividend from a company | 10% | ₹10,000 a year |
| Rent of land, building or furniture | 10% | ₹50,000 a month |
| Rent of plant or machinery | 2% | ₹50,000 a month |
| Rent paid by an individual or HUF not under tax audit | 2% | ₹50,000 a month |
| Contractor: individual or HUF | 1% | ₹30,000 a payment or ₹1,00,000 a year |
| Contractor: firm or company | 2% | ₹30,000 a payment or ₹1,00,000 a year |
| Professional fees | 10% | ₹50,000 a year |
| Fees for technical services | 2% | ₹50,000 a year |
| Commission or brokerage | 2% | ₹20,000 a year |
| Insurance commission | 2% | ₹20,000 a year |
| Purchase of immovable property | 1% | Property of ₹50 lakh or more |
| Purchase of goods (buyer's turnover above ₹10 crore) | 0.1% | Above ₹50 lakh a year from one seller |
| Payment by an e-commerce operator | 0.1% | On the gross amount |
| Lottery, crossword or game winnings | 30% | Above ₹10,000 a payment |
| Salary | Slab rates | Use the income tax calculator |
Without a PAN, TDS is usually 20% (5% on purchase of goods and e-commerce).
TDS on payments to non-residents (section 393(2), formerly section 195)
| Income | NRI or other non-resident | Foreign company |
|---|---|---|
| Interest on NRO deposits and other interest | 30% | 35% |
| Interest on money borrowed in foreign currency by the Government or an Indian company | 20% | 20% |
| Dividends | 20% | 20% |
| Royalty and fees for technical services | 20% | 20% |
| Long-term capital gains on listed shares and equity funds (above ₹1.25 lakh) | 12.5% | 12.5% |
| Short-term capital gains on listed shares and equity funds (STT paid) | 20% | 20% |
| Other long-term capital gains, such as on property | 12.5% | 12.5% |
| Other short-term capital gains | 30% | 35% |
| Investment income of an NRI from foreign exchange assets | 20% | Not applicable |
| Sportspersons and entertainers | 20% | 20% |
| Lottery, crossword and game winnings | 30% | 30% |
| Any other income | 30% | 35% |
Plus surcharge (individuals: 10% above ₹50 lakh, 15% above ₹1 crore, 25% above ₹2 crore, capped at 15% on dividends and capital gains; foreign companies: 2% above ₹1 crore, 5% above ₹10 crore) and 4% cess. A lower tax-treaty rate applies if the payee gives a tax residency certificate and the prescribed form.
TCS rates (tax year 2026-27, section 394)
| Sale or payment | Rate | Notes |
|---|---|---|
| Alcoholic liquor | 2% | Up from 1% |
| Tendu leaves | 2% | Down from 5% |
| Timber and other forest produce | 2% | |
| Scrap | 2% | Up from 1% |
| Coal, lignite and iron ore | 2% | Up from 1% |
| Parking lot, toll plaza, mining or quarrying lease | 2% | |
| Motor vehicle above ₹10 lakh | 1% | On the full value |
| Notified luxury goods above ₹10 lakh | 1% | Watches, art, handbags and others |
| Foreign remittance (LRS) for education or medical treatment | 2% | On the amount above ₹10 lakh a year; down from 5% |
| Foreign remittance (LRS) for other purposes | 20% | On the amount above ₹10 lakh a year |
| Overseas tour package | 2% | Flat; was 5% or 20% |
Changed by the Finance Act, 2026 from 1 April 2026. Without the buyer's PAN, TCS is twice the rate or 5%, whichever is higher.
Income tax rates for firms, LLPs and companies (tax year 2026-27)
| Taxpayer | Rate | Surcharge |
|---|---|---|
| Partnership firm or LLP | 30% | 12% above ₹1 crore |
| Domestic company, turnover in 2024-25 up to ₹400 crore | 25% | 7% above ₹1 crore, 12% above ₹10 crore |
| Other domestic companies | 30% | 7% above ₹1 crore, 12% above ₹10 crore |
| Domestic company choosing the 22% option | 22% | 10% flat |
| New manufacturing company on the 15% option (set up from 1 Oct 2019, making goods by 31 Mar 2024) | 15% | 10% flat |
| Co-operative society on the 22% option | 22% | 10% flat |
| Foreign company | 35% | 2% above ₹1 crore, 5% above ₹10 crore |
Plus 4% cess. Surcharge has marginal relief. Companies may also pay minimum alternate tax at 15% of book profit, except on the concessional options.
Cost inflation index
| Financial year | Index |
|---|---|
| 2001-02 | 100 |
| 2002-03 | 105 |
| 2003-04 | 109 |
| 2004-05 | 113 |
| 2005-06 | 117 |
| 2006-07 | 122 |
| 2007-08 | 129 |
| 2008-09 | 137 |
| 2009-10 | 148 |
| 2010-11 | 167 |
| 2011-12 | 184 |
| 2012-13 | 200 |
| 2013-14 | 220 |
| 2014-15 | 240 |
| 2015-16 | 254 |
| 2016-17 | 264 |
| 2017-18 | 272 |
| 2018-19 | 280 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
| 2025-26 | 376 |
| 2026-27 | 384 |
Base year 2001-02 = 100. 2026-27 notified at 384 on 15 July 2026.
Depreciation rates, Income-tax Act (written down value)
| Asset | Rate |
|---|---|
| Buildings, mainly residential | 5% |
| Buildings, other than residential | 10% |
| Temporary structures | 40% |
| Furniture and fittings | 10% |
| Plant and machinery (general rate) | 15% |
| Motor cars, not used for hire | 15% |
| Motor buses, lorries and taxis used for hire | 30% |
| Computers, including software | 40% |
| Books for a profession | 40% |
| Know-how, patents, copyrights, trademarks, licences | 25% |
Half the rate in the first year when the asset is used for less than 180 days. Goodwill isn't depreciable.
Useful lives, Companies Act, 2013 (Schedule II)
| Asset | Useful life |
|---|---|
| Buildings with RCC frame (other than factory buildings) | 60 years |
| Buildings without RCC frame | 30 years |
| Factory buildings | 30 years |
| Plant and machinery (general) | 15 years |
| Furniture and fittings | 10 years |
| Motor cars, scooters and other vehicles (not for hire) | 8 years (motorcycles and scooters: 10) |
| Buses, lorries and taxis used in a hire business | 6 years |
| Office equipment | 5 years |
| Computers: desktops, laptops and other end-user devices | 3 years |
| Computers: servers and networks | 6 years |
The main classes. Both full schedules are just below.
Full depreciation table, Income-tax Rules (Appendix I) (49 entries)Every block of assets and its rate, on the written-down value.
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Full Schedule II, Companies Act, 2013 (100 assets)Useful lives for every class of asset. NESD means no extra shift depreciation.
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ROC filing fees (Companies Act, 2013)
| Nominal share capital | Fee per document |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to less than ₹5,00,000 | ₹300 |
| ₹5,00,000 to less than ₹25,00,000 | ₹400 |
| ₹25,00,000 to less than ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
| Company without share capital | ₹200 |
Late annual filings (such as AOC-4 and MGT-7) cost an extra ₹100 a day.
ROC late fees for other forms (Companies Act, 2013)
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2 times the normal fee |
| 31 to 60 days | 4 times |
| 61 to 90 days | 6 times |
| 91 to 180 days | 10 times |
| Above 180 days | 12 times |
Some forms filed late twice in a year, such as PAS-3, pay a higher additional fee.
LLP fees (LLP Rules, 2009)
| Contribution | Incorporation (FiLLiP) | Other forms |
|---|---|---|
| Up to ₹1 lakh | ₹500 | ₹50 |
| Above ₹1 lakh, up to ₹5 lakh | ₹2,000 | ₹100 |
| Above ₹5 lakh, up to ₹10 lakh | ₹4,000 | ₹150 |
| Above ₹10 lakh, up to ₹25 lakh | ₹5,000 | ₹200 |
| Above ₹25 lakh, up to ₹1 crore | ₹10,000 | ₹400 |
| Above ₹1 crore | ₹25,000 | ₹600 |
LLP late fees
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | Nil | Nil |
| 16 to 30 days | 2 times | 4 times |
| 31 to 60 days | 4 times | 8 times |
| 61 to 90 days | 6 times | 12 times |
| 91 to 180 days | 10 times | 20 times |
| 181 to 360 days | 15 times | 30 times |
| Above 360 days (Form 8 and Form 11) | 15 times + ₹10 a day | 30 times + ₹20 a day |
Times the normal filing fee, from 1 April 2022.
Post office savings rates (October to December 2026)
| Scheme | Interest a year |
|---|---|
| Post office savings account | 4.0% |
| Recurring deposit (5 years) | 6.7% |
| Time deposit: 1 year | 6.9% |
| Time deposit: 2 years | 7.0% |
| Time deposit: 3 years | 7.1% |
| Time deposit: 5 years | 7.5% |
| Monthly Income Scheme | 7.4% |
| Senior Citizens Savings Scheme | 8.2% |
| National Savings Certificate | 7.7% |
| Public Provident Fund | 7.1% |
| Kisan Vikas Patra (matures in 115 months) | 7.5% |
| Sukanya Samriddhi Account | 8.2% |
Unchanged for the tenth quarter in a row. The government resets them every quarter.
NSC interest rates since 2016
| Invested between | Rate |
|---|---|
| 1 Apr 2023 to 31 Dec 2026 | 7.7% |
| 1 Jan 2023 to 31 Mar 2023 | 7.0% |
| 1 Apr 2020 to 31 Dec 2022 | 6.8% |
| 1 Jul 2019 to 31 Mar 2020 | 7.9% |
| 1 Oct 2018 to 30 Jun 2019 | 8.0% |
| 1 Jan 2018 to 30 Sep 2018 | 7.6% |
| 1 Jul 2017 to 31 Dec 2017 | 7.8% |
| 1 Apr 2017 to 30 Jun 2017 | 7.9% |
| 1 Oct 2016 to 31 Mar 2017 | 8.0% |
| 1 Apr 2016 to 30 Sep 2016 | 8.1% |
The rate on the day you invest stays for all five years.
Gold and silver rates on 31 March
| Date | Gold, 24 carat (₹ per 10 g) | Silver (₹ per kg) |
|---|---|---|
| 31.03.2025 | ₹91,190 | ₹1,03,900 |
| 31.03.2024 | ₹69,135 | ₹77,800 |
| 31.03.2023 | ₹59,512 | ₹71,582 |
| 31.03.2022 | ₹51,278 | ₹66,990 |
| 31.03.2021 | ₹44,013 | ₹62,862 |
| 31.03.2020 | ₹43,000 | ₹39,200 |
| 31.03.2019 | ₹31,640 | ₹37,245 |
| 31.03.2018 | ₹30,680 | ₹38,355 |
| 31.03.2017 | ₹28,950 | ₹42,000 |
| 31.03.2016 | ₹28,340 | ₹36,990 |
| 31.03.2015 | ₹26,245 | ₹37,825 |
| 31.03.2014 | ₹28,470 | ₹43,070 |
| 31.03.2013 | ₹29,610 | ₹54,030 |
| 31.03.2012 | ₹28,040 | ₹56,290 |
| 31.03.2011 | ₹20,775 | ₹56,900 |
| 31.03.2010 | ₹16,320 | ₹27,255 |
| 31.03.2009 | ₹15,105 | ₹22,165 |
| 31.03.2008 | ₹12,125 | ₹23,625 |
| 31.03.2007 | ₹9,395 | ₹19,520 |
| 31.03.2006 | ₹8,490 | ₹17,405 |
| 31.03.2005 | ₹6,180 | ₹10,675 |
| 31.03.2004 | ₹6,065 | ₹11,770 |
| 31.03.2003 | ₹5,310 | ₹7,695 |
| 31.03.2002 | ₹5,010 | ₹7,875 |
| 31.03.2001 | ₹4,190 | ₹7,215 |
| 31.03.2000 | ₹4,380 | ₹7,900 |
| 31.03.1999 | ₹4,235 | ₹7,615 |
| 31.03.1998 | ₹4,045 | ₹8,560 |
| 31.03.1997 | ₹4,725 | ₹7,345 |
| 31.03.1996 | ₹5,160 | ₹7,346 |
| 31.03.1995 | ₹4,680 | ₹6,335 |
| 31.03.1994 | ₹4,598 | ₹7,124 |
| 31.03.1993 | ₹4,140 | ₹5,489 |
| 31.03.1992 | ₹4,334 | ₹8,040 |
| 31.03.1991 | ₹3,466 | ₹6,646 |
| 31.03.1990 | ₹3,200 | ₹6,463 |
| 31.03.1989 | ₹3,140 | ₹6,755 |
| 31.03.1988 | ₹3,130 | ₹6,066 |
| 31.03.1987 | ₹2,570 | ₹4,794 |
| 31.03.1986 | ₹2,140 | ₹4,015 |
| 31.03.1985 | ₹2,130 | ₹3,955 |
| 31.03.1984 | ₹1,975 | ₹3,570 |
| 31.03.1983 | ₹1,800 | ₹3,105 |
| 31.03.1982 | ₹1,700 | ₹2,720 |
| 31.03.1981 | ₹1,670 | Not available |
Used for capital gains on gold bought before April 2001 and for valuations. For 31 March 2026 and later, see IBJA's official rates (linked below).
Deduction for interest: 80TTA and 80TTB
| 80TTA | 80TTB | |
|---|---|---|
| Who | Individuals and HUFs below 60 | Resident senior citizens (60+) |
| Interest covered | Savings account interest only | Interest on savings and deposits (bank, post office, co-operative bank) |
| Maximum deduction | ₹10,000 | ₹50,000 |
| Regime | Old regime only | Old regime only |
Section numbers from the Income-tax Act, 1961; the old regime continues these deductions.
Acts and Rules
Every major law, each linked to the government’s official copy.
Acts
Direct tax
GST
- Central Goods and Services Tax Act, 2017
- Integrated Goods and Services Tax Act, 2017
- Union Territory Goods and Services Tax Act, 2017
- Goods and Services Tax (Compensation to States) Act, 2017
- Tamil Nadu Goods and Services Tax Act, 2017
- All GST Acts with amendmentsCBIC Tax Information Portal: choose GST, then Acts
Customs and foreign trade
Companies, LLPs and securities
Partnerships, trusts, societies and MSMEs
Banking, FEMA and money laundering
Labour codes (in force from 21 November 2025)
- Code on Wages, 2019Replaced the Minimum Wages, Payment of Wages, Payment of Bonus and Equal Remuneration Acts
- Code on Social Security, 2020Replaced the PF, ESI, Gratuity, Maternity Benefit and Employees' Compensation Acts
- Industrial Relations Code, 2020Replaced the Industrial Disputes and Trade Unions Acts
- Occupational Safety, Health and Working Conditions Code, 2020Replaced the Factories Act and 12 others
Property and contracts
Data, consumers and information
Tamil Nadu
Older and replaced Acts (23)For past years, and for petrol, diesel and liquor, which are still outside GST.
Older direct tax laws
Before GST
Older company and labour laws
- Companies Act, 1956India Code search
- Monopolies and Restrictive Trade Practices Act, 1969Replaced by the Competition Act, 2002
- Employees' Provident Funds Act, 1952Now under the Code on Social Security
- Employees' State Insurance Act, 1948Now under the Code on Social Security
- Payment of Gratuity Act, 1972Now under the Code on Social Security
VAT Acts of other states (still apply to petrol, diesel and liquor)
- Delhi Value Added Tax Act, 2004
- Maharashtra Value Added Tax Act, 2002
- Karnataka Value Added Tax Act, 2003India Code search
- Andhra Pradesh Value Added Tax Act, 2005India Code search
- Telangana Value Added Tax Act, 2005
- Gujarat Value Added Tax Act, 2003
- West Bengal Value Added Tax Act, 2003
- Uttar Pradesh Value Added Tax Act, 2008
- Rajasthan Value Added Tax Act, 2003
- Haryana Value Added Tax Act, 2003
- Punjab Value Added Tax Act, 2005India Code search
- Bihar Value Added Tax Act, 2005India Code search
Rules
Income tax
GST and customs
- CGST Rules, 2017 and IGST Rules, 2017CBIC Tax Information Portal: choose GST, then Rules
- GST valuation rules (Chapter IV of the CGST Rules)CBIC Tax Information Portal: choose GST, then Rules
- Customs Valuation Rules, 2007 and Baggage Rules, 2016CBIC Tax Information Portal: choose Customs, then Rules
- Tamil Nadu GST Rules, 2017 and Tamil Nadu VAT Rules, 2007India Code search
Companies and LLPs
- Companies Rules, 2014 (Accounts, Audit, Incorporation, Management and the rest)Ministry of Corporate Affairs: Acts and Rules
- Companies (Cost Records and Audit) Rules, 2014India Code search
- IEPF Rules, 2016 (unclaimed and unpaid dividends)Investor Education and Protection Fund Authority
- LLP Rules, 2009 and LLP (Winding up and Dissolution) Rules, 2012Ministry of Corporate Affairs: Acts and Rules
- NCLT Rules, 2016National Company Law Tribunal
- NCLAT Rules, 2016National Company Law Appellate Tribunal
- Insolvency and Bankruptcy rules and regulationsInsolvency and Bankruptcy Board of India
RBI, FEMA and NBFCs
Labour and Tamil Nadu
- Rules under the four labour codesMinistry of Labour and Employment
- Tamil Nadu RERA Rules, 2017Tamil Nadu Real Estate Regulatory Authority
- Maharashtra RERA rules and regulationsMahaRERA
- Labour welfare fund rules of other states, such as DelhiIndia Code search
- Profession tax rules, ChennaiGreater Chennai Corporation
Older rules (3)For past years.
Laws are amended often, so each link opens the government’s own, up-to-date copy. Most Acts open on India Code, the official library of Indian law.
Forms
Where to download or file each form.
Income tax
GST
- GST forms by chapter: registration, returns, payment, refund, input tax credit, composition, accounts and records, assessment and audit, demands and recovery, advance ruling, appeals and revision, inspection, search and seizure, offences and penalties, transitional provisionsCBIC Tax Information Portal: choose GST, then Forms
- GST return offline toolsGST portal
- e-way bill forms (EWB-01 to EWB-04)e-Way Bill portal
- e-invoicee-Invoice portal
Companies and LLPs
- ROC forms under the Companies Act, 2013 (MCA V3): SPICe+, AOC-4, MGT-7, DIR-3 KYC, INC-20A and the restMinistry of Corporate Affairs: MCA services, then e-filing
- LLP forms: FiLLiP, Form 3, Form 4, Form 8, Form 11, Form 24 (closure), winding upMinistry of Corporate Affairs: MCA services, then LLP e-filing
- IEPF forms: claim refund of unclaimed dividends and shares (IEPF-5)IEPF Authority
- NCLT and IBC formsNational Company Law Tribunal
FEMA, RBI and NBFCs
Labour, MSMEs and trade
Older forms (2)For past years.
Portals and links
The websites you file, pay and register on, quick online services, every state’s GST department, and professional bodies.
File and pay
- Income Tax e-filing portalReturns, refunds, AIS
- TRACESTDS returns, Form 16 and 16A, 26AS
- GST portalRegistration, returns, payments
- e-Way Bill portalMoving goods
- e-Invoice portalIRN for B2B invoices
- Ministry of Corporate AffairsCompany and LLP filings
- ICEGATECustoms filing
- EPFO employer portalProvident fund
- ESICEmployees' State Insurance
Register a business
Regulators and tribunals
Tamil Nadu
Online services
Income tax
- Verify PAN, instant e-PAN, link Aadhaar, refund statusIncome Tax e-filing portal: Quick Links
- Know your Assessing OfficerIncome Tax e-filing portal
- Know a TANIncome Tax e-filing portal
- Status of your ITRIncome Tax e-filing portal
- Apply for or correct a PANUTIITSL
- Verify Form 16 and 16A, TDS statement statusTRACES
GST and companies
PF, Aadhaar, stamps and courts
State GST departments
- Andaman and Nicobar Islands
- Andhra Pradesh
- Arunachal Pradesh
- Assam
- Bihar
- Chandigarh
- Chhattisgarh
- Dadra and Nagar Haveli and Daman and Diu
- Delhi
- Goa
- Gujarat
- Haryana
- Himachal Pradesh
- Jammu and Kashmir
- Jharkhand
- Karnataka
- Kerala
- Lakshadweep
- Madhya Pradesh
- Maharashtra
- Manipur (its site's security certificate has expired)
- Meghalaya
- Mizoram
- Nagaland
- Odisha
- Puducherry
- Punjab
- Rajasthan
- Sikkim
- Tamil Nadu
- Telangana
- Tripura
- Uttar Pradesh
- Uttarakhand
- West Bengal
Professional bodies and institutions
Professional bodies
Government and courts
Nothing matches that. Try a shorter word, or ask us.
Calculators and tables are for information only and were checked on 4 October 2026. Please check with us before you file or pay.