Income-tax Computation Sheet from ITR JSON (AY 2026-27 working paper)

About the Income-tax Computation Sheet from ITR JSON (AY 2026-27 working paper)

Turns the JSON of an income-tax return for assessment year 2026-27 — ITR-1, ITR-2, ITR-3 or ITR-4 in the layout of the Income Tax Department’s published schemas — into a statement of computation of total income and tax for the client file:

• each head of income with its working (salary less exemptions and the standard deduction, each house property, presumptive or business income, capital gains by rate, other sources), the set-off of losses, the deductions under Chapter VI-A section by section, and the total income;
• the tax at the normal and special rates, the rebate, surcharge and cess, relief, interest under sections 234A, 234B and 234C and the fee under section 234F, the TDS, TCS, advance tax and self-assessment tax, and the tax payable or refund;
• checks of the return’s own figures — sums, cess, the slab-rate tax worked again with the income-tax calculator’s engine, and our working of the interest beside the return’s.

Or enter the figures to work the computation out, with both regimes side by side. Add your letterhead and the acknowledgement number; with a Premium pass, download a PDF, or choose many JSON files at once for a ZIP of statements. Without a pass the statement is a free preview: its structure and first lines readable, the final amounts hidden. Every page says “Working paper — not a filed or certified return”. The files never leave your browser.

Common uses

• Print a computation of income for the client file after filing, with the acknowledgement number.
• Check a return prepared in the utility before filing: sums, the slab-rate tax and the interest.
• Make statements for many clients at once from their JSON files.
• Work out a computation and the interest before the utility is ready.

What is read from the JSON

The form and assessment year, the name, PAN, status, residential status and the regime (from the opt-out flag or the Form 10-IEA answers), the age group from the date of birth (60 or 80 at any time in the year), the section the return is filed under and its due date. Then the heads of income, the losses set off, Chapter VI-A deductions, the incomes at special rates (Schedule SI), the tax computation, the TDS, TCS and challans.

The Aadhaar number, bank accounts, address, telephone and e-mail in the file are never read, shown or saved. A file for another assessment year, or one that is not an ITR, is refused with the reason. The pre-filled data the portal offers is a different format and is not read: download the return’s JSON from the utility instead.

How the figures are checked

• Arithmetic: total income = gross total income − deductions (to the ₹10 of section 288A); cess = 4% of the tax after rebate and surcharge; net tax = total tax − relief; TDS and challans = the totals claimed; payable or refund = total liability − taxes paid (to the ₹10 of section 288B).
• Slab rates: for a resident individual with no income at special rates, the tax, rebate under section 87A and surcharge are worked again for the return’s regime and age; if the tax matches the other regime instead, the statement says so.
• Interest: 234A from the day after the due date to filing, on the tax less advance tax, TDS, TCS, relief and self-assessment tax paid by the due date; 234B from 1 April 2026, when advance tax was under 90% of the assessed tax, reduced by each self-assessment payment from the next month; 234C by the instalments of 15%, 45%, 75% and 100% (all by 15 March for presumptive income) — part of a month counts as a month and amounts are rounded down to ₹100 (rule 119A). Each check shows the return’s figure, ours and whether they agree.

Entering the figures

The form takes the income-tax calculator’s fields for FY 2025-26 — salary with HRA, house property, presumptive business or profession, capital gains by rate, other sources and the old-regime deductions — and the TDS, TCS, advance tax by instalment and each self-assessment payment. The computation follows the chosen regime, adds the interest and fee, and compares the two regimes on the same figures. Opting out of the new regime needs the conditions of section 115BAC to be met.

Limitations

• Assessment year 2026-27 only; ITR-5, ITR-6 and ITR-7 are not read.
• Incomes at special rates, agricultural income for rate purposes, the returns of non-residents and HUFs, and a firm’s ITR-4 (taxed at 30%) are laid out as filed, but their tax is not worked again; only a resident individual’s slab-rate tax is.
• Interest u/s 234C here assumes all income was expected from the start of the year; the utility applies the relief for capital gains and dividends that arose later.
• Details of each house property, TDS entry and challan are shown as in the return; schedules such as capital gains or business accounts are summarised at the head level.
• It is a working paper: it is not a return, an acknowledgement or a certificate, and it adds no identification number of its own.

Privacy

Everything is worked out in your browser. The JSON files and saved clients are never uploaded. Nothing of a return is kept after you leave or reload the page unless you press Save client; a saved client keeps the figures of the computation and the name and PAN, never the Aadhaar number, bank or contact details, and stays only in this browser until you delete it. The letterhead you type is kept in this browser for every client.