2025 ActIncome-tax Act, 2025 is in force from 1 April 2026 — every page shows old (1961) & new (2025) section numbers side by side.Income-tax Act, 2025 in force · old & new sections shown
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Agricultural Income Tax Calculator (Partial Integration)

Partial integration for farmers with other income. Free, no sign-up — the maths runs in your browser.

Farmers Old & new regime Old & new sections

Your details

Regime
Age
₹
₹
Tax payable—
Step 1: tax on (other + agri) income—
Step 2: tax on (agri + exemption limit)—
Tax without agri income—
Extra tax due to agri income—

Estimate for planning — not a final computation. Rates as per Budget 2026, GST 2.0 and the Income-tax Act, 2025.

How this calculator works

Agricultural income is exempt but counted for rate purposes when it exceeds ₹5,000 and other income exceeds the basic exemption limit. Step 1 taxes other + agricultural income; Step 2 taxes agricultural income + the exemption limit; the difference is your tax (before rebate and cess).

Worked example

Other income ₹8 lakh, agricultural income ₹3 lakh (old regime): Step 1 ₹1,42,500 − Step 2 ₹22,500 = ₹1,20,000 + cess = ₹1,24,800, against ₹75,400 without agricultural income.

How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
FAQ

Questions about this calculator

No — it only raises the rate on your other income.

The rebate depends on total income, which excludes agricultural income — so it can still apply.

Not agricultural income; it is business income.

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