Annual CTC or gross salary (₹) as on your offer letter; employer PF and gratuity are on top of this. A pension goes here too Annual Basic + DA (₹) on your payslip; usually 40-50% of gross HRA received (₹) house rent allowance on your payslip; part of the gross above Conveyance allowance (₹) fully taxable since 2018; part of the gross above Target bonus or variable pay (₹) the full amount if paid as agreed; 0 if none Professional tax (₹ a year) ₹2,400 to ₹2,500 in most states; 0 where it is not levied Special allowance (₹) the balance of the gross, worked out for you

Gross receipts or turnover for the year (₹) what clients or customers paid you, before any expenses This is a Profession (doctor, CA, consultant, freelancer, designer, IT) Business or trade (shop, agency, manufacturing, transport) Use the presumptive scheme (44ADA: half of a professional's receipts is income; 44AD: 8% of turnover, 6% if received digitally. No books, no audit. Most small practices and traders use it.) Share of turnover received digitally or by cheque (%) 6% deemed profit on this part, 8% on cash Business expenses for the year (₹) rent, staff, materials, travel, phone, depreciation: what your books show TDS clients already deducted (₹) from Form 26AS / AIS; usually 10% of professional fees (194J)

Age Below 60 60 to 79 80 and above Financial year FY 2026-27 (current, Income-tax Act 2025) FY 2025-26 (Income-tax Act 1961) Residential status Resident Non-resident (NRI)