About this tool
Explore the model’s marginal-relief calculations around the selected income and surcharge thresholds. Use the breakdown to understand how the threshold comparison affects the estimate for the entered normal-income scenario.
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server.
मुख्य इनपुट और नियंत्रण हिंदी में देखने के लिए ऊपर “🇮🇳 हिंदी में देखें” चुनें। गणना और फ़ाइल प्रोसेसिंग इसी ब्राउज़र टैब में होती है; टूल आपके इनपुट हमारी होस्टिंग पर नहीं भेजता।
Features
- Work with Net Taxable Income (After Standard Deduction) (₹).
- Tax Regime: choose from New Tax Regime u/s 115BAC (87A + Surcharge Marginal Relief); Old Tax Regime (Surcharge Marginal Relief at ₹50L / ₹1Cr / ₹2Cr / ₹5Cr).
- Assessment Year: choose from AY 2026-27 (FY 2025-26 — ₹12L 87A Limit); AY 2025-26 (FY 2024-25 — ₹7L 87A Limit).
- Review Normal Slab Tax; Sec 87A Rebate / Relief; Surcharge Marginal Relief in the result breakdown.
Benefits
- Inspect a threshold calculation as separate steps.
- Compare nearby income scenarios using the same assumptions.
Who should use this tool?
- Tax preparers checking a relief example.
- Taxpayers reviewing a normal-income estimate.
How to use
- Complete the labelled fields for your scenario, including Net Taxable Income (After Standard Deduction) (₹). Use the units shown beside each field.
- Choose Tax Regime; Assessment Year to match the situation you want to check.
- Select Calculate / Run Tool and review Marginal Relief Saved & Final Tax and Normal Slab Tax; Sec 87A Rebate / Relief.
- Check the assumptions and limitations below. Adjust a value to compare scenarios, then copy or download the result you need.
Try these worked examples
| Scenario | Example inputs | Example result |
|---|---|---|
| ₹12,30,000 Taxable Income (Saves ₹34,500 via Sec 87A Marginal Relief) | Net Taxable Income (After Standard Deduction) (₹): 1230000Tax Regime: New Tax Regime u/s 115BAC (87A + Surcharge Marginal Relief)Assessment Year: AY 2026-27 (FY 2025-26 — ₹12L 87A Limit) | Relief: ₹34,500 | Final Tax: ₹31,200 |
| ₹51,00,000 Taxable Income (Saves ₹41,000 via ₹50L Surcharge Marginal Relief) | Net Taxable Income (After Standard Deduction) (₹): 5100000Tax Regime: New Tax Regime u/s 115BAC (87A + Surcharge Marginal Relief)Assessment Year: AY 2026-27 (FY 2025-26 — ₹12L 87A Limit) | Relief: ₹41,000 | Final Tax: ₹12,27,200 |
Reference and processing
Finance Act 2025 — Section 87A Proviso & Surcharge Marginal Relief Rules · Listed applicability: AY 2026-27 (FY 2025-26) & AY 2025-26
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server.
FAQs
Does marginal relief remove all additional tax above a threshold?
Relief follows the specific threshold calculation represented by the model. It is not a general promise that income above a threshold is tax-free or that every income category receives the same treatment.
Which inputs do I need for Marginal Relief Calculator (Sec 87A ₹12L Limit & Surcharge Thresholds ₹50L–₹5Cr)?
Use Net Taxable Income (After Standard Deduction) (₹); Tax Regime; Assessment Year. The built-in examples show how those fields fit together.
What should I check before using this result?
Applies to resident individuals on normal slab income. Section 87A rebate does not apply to special-rate capital gains u/s 111A/112A. Check current official rules and your own circumstances before making a filing or financial decision.
What happens to the information I enter?
Calculations and file processing run in this browser tab. The tool does not send working inputs or files to our hosting server. Tool favourites save only tool IDs in this browser. Sharing sends the tool link, not your working values or files.