Income Tax Calculation 2026 इनकम टैक्स कैलकुलेशन (Hindi)

Income Tax Kaise Calculate Kare? Step-by-Step Guide 2026 (Salary & Freelancers)

Aksar log confuse ho jaate hain ki apni salary, business ya freelance income par kitna tax dena hai. Income tax calculation sirf ek number nikalne ka process nahi hai, balki ye aapke financial planning ka important part hai. Agar aap correctly calculate nahi karenge, to notice ya penalty ka risk badh sakta hai.

Is article me hum step-by-step samjhenge ki income tax kaise calculate karte hain, latest 2025 ke rules ke hisaab se, aur kaun kaun se exemptions aur deductions apply hote hain.

Income Tax Calculation Ka Basic Formula

Sabse pehle hume samajhna hoga ki taxable income kaise nikalte hain.

Basic Formula

Taxable Income = Total Income – Deductions

Example Calculation

Salary Income: ₹7,20,000
Standard Deduction: ₹50,000
80C Investment Deduction: ₹1,50,000
Taxable Income = 7,20,000 – 50,000 – 1,50,000 = ₹5,20,000

Tax Calculation Steps

1. Income slab ke hisaab se tax rate lagaye
2. Additional cess (Health & Education cess 4%) add karein
3. Total payable tax = Tax + Cess

Tip: Ham hamesha tax calculator ka use kar sakte hain mistakes avoid karne ke liye.

Salary Wale Log Ke Liye Calculation

Basic Salary + Allowances

Salary ke components include:

• Basic Salary
• HRA (House Rent Allowance)
• Special Allowances
• Bonus / Incentives

Old vs New Tax Regime Difference

Feature	Old Regime	New Regime
Tax Slabs	2.5L, 5L, 10L	2.5L, 5L, 7.5L, 10L, 12.5L
Deductions Allowed	Yes	Limited
Exemptions	HRA, LTA, 80C	Mostly Not

Example Calculation

Old Regime: Taxable Salary = ₹6,00,000 – 80C(₹1,50,000) = ₹4,50,000
New Regime: Taxable Salary = ₹6,00,000 (few exemptions)

Note: Old regime me deductions kam kar sakte hain, new regime me slab simple hai.

Freelancer & Business Income Tax

Freelancers aur business income me profit pe tax lagta hai, salary rules apply nahi hote.

Net Profit Calculation

Net Profit = Gross Income – Business Expenses

Example:

Freelance Earnings = ₹5,00,000
Expenses (Laptop, Internet, Tools) = ₹1,00,000
Taxable Income = 4,00,000

Professional Expenses Deduction

• Office rent, equipment, software subscription, internet
• Section 80 deductions apply in some cases

Pro Tip: Record-keeping accurate rakhein, audit me problem nahi hogi.

Common Deductions Aur Exemptions

Section 80C

Investment in PPF, ELSS, LIC - Max deduction ₹1,50,000 per year

Section 80D

Health insurance premiums - Deduction limit: ₹25,000–₹50,000

HRA Exemption

Agar rented house me rehte ho to HRA exemption claim karein
Calculation: 50% of basic (metro) ya 40% (non-metro)

Savings Interest & Other Allowances

• Savings account interest upto ₹10,000 tax-free
• Transport allowance, standard deduction etc.

Tax Calculator Tools Online

Free Websites / Apps

1. Income Tax e-Filing Portal – Official calculator
2. ClearTax / PaisaBazaar / BankBazaar – Free, Hindi-friendly
3. Mobile apps: ClearTax App, MyTaxIndia

Step-by-Step Use Example

1. Apni salary / business income enter karein
2. Deductions (80C, 80D, HRA) add karein
3. Calculator automatically tax payable + cess show karega

Tip: Hamesha official / trusted site ka use karein for accurate calculation

FAQs – People Also Ask Optimized

Q1. Income tax kaise calculate karte hain?

Taxable income = Total income – exemptions & deductions, phir slab ke hisaab se tax calculate hota hai.

Q2. Salary aur allowances kaise add karein?

Basic + HRA + allowances = Total salary income

Q3. Freelancer ya business income kaise calculate karein?

Gross income – professional expenses = taxable business income

Q4. Kya HRA aur 80C deductions se tax kam ho sakta hai?

Haan, ye directly taxable income reduce karte hain

Q5. Online tax calculator ka use kaise karein?

Official portals ya trusted tax blogs se apna salary / income enter karke tax calculate karein

Conclusion By Kalpesh Solanki KP

Agar aap apne tax calculation ko exact aur error-free karna chahte hain, to hamare next post “New vs Old Tax Regime” ko zarur padhiye.
Bookmark karein aur apne friends ke saath share karein.

Pro Tip: Step-by-step guide follow karne se aap mistake free tax planning kar sakte hain aur savings maximize kar sakte hain.