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University · 98 interactive calculators

Audit Calculators.

98 free interactive calculators for Indian Chartered Accountants. Anchored in ICAI Standards on Auditing, Companies Act 2013, Income Tax Act 1961, Ind AS / AS frameworks, and CARO 2020. Each calculator runs in your browser, no sign-up needed, and ships with how-it-works, worked example, common pitfalls and FAQ.

Audit Standards

5 calculators

SA 320
Materiality Calculator
Overall, performance and trivial materiality across PBT, revenue, total assets and total expenses benchmarks. Entity-type adjustments for listed, NBFC, nonprofit and unlisted private.
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SA 315 (Revised 2020)
Audit Risk Scorer
Inherent / Control / Detection risk model. Significant-risk routing. ITGC considerations under SA 315 (Revised 2020).
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SA 530
Audit Sampling Calculator
Monetary Unit Sampling (MUS) + attribute sampling. Confidence level, tolerable and expected misstatement → sample size.
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SA 570 (Revised)
Going Concern Indicator Scorer
Score the 22 Appendix-A indicators. EOM / Material Uncertainty / Adverse opinion routing. CARO clause (xix) impact.
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SA 240 + Sec 143(12)
Journal Entry Risk Scorer
Score a JE against 16 SA 240 fraud red-flags. Routes to substantive testing / NOCLAR / Sec 143(12) ADT-4 reporting.
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Companies Act 2013

17 calculators

CARO 2020 Order
CARO 2020 Applicability Checker
Test whether CARO 2020 applies — small-private-co exemption, banking / insurance / Section 8 carve-outs, 21 reporting clauses.
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Sec 139(2) + Rule 5
Section 139(2) Auditor Rotation Tracker
5+5-year statutory auditor rotation under Section 139(2). Common-partner test, cooling-off, applicability across listed / unlisted public / private ≥ ₹20 cr / borrowings ≥ ₹50 cr.
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Companies Act definition
Net Worth Calculator (Sec 2(57))
Capital + premium + profit reserves, minus losses and unamortised expenditure, excluding revaluation — with the Ind AS/CSR/XBRL threshold tests.
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AOC-4 · MGT-7 · DPT-3 · MSME-1
ROC Annual Compliance Calendar Generator
A company-type-aware due-date calendar for the compliance year, with form variants, the ₹100/day additional-fee exposure and a downloadable schedule.
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Sec 2(85)
Small Company Checker
The ₹4 Cr / ₹40 Cr test with the holding-subsidiary exclusions — and the full exemption bundle a small company unlocks, item by item.
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Sec 141(3)(g)
Company Audit Ceiling Checker
The 20-audits-per-partner ceiling with the excluded company classes, computed as firm capacity used vs available.
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XBRL Rules 2015
XBRL Filing Applicability Checker
Listed, ₹5 Cr capital and ₹100 Cr turnover tests with the exemption list, the once-in-always-in rule and taxonomy routing.
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Sec 204 + Rule 9
Secretarial Audit (MR-3) Applicability Checker
Listed and public-company thresholds plus the ₹100 Cr borrowings test — with the SEBI LODR annual secretarial compliance report distinction.
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Sec 138 + Rule 13
Internal Audit Applicability Checker
The listed, unlisted-public and private tiers with the ₹50 Cr capital, ₹200 Cr turnover, ₹100 Cr borrowings and ₹25 Cr deposits limbs — plus who may be appointed and the Section 144 bar on the statutory auditor.
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Sec 148 + CRA Rules 2014
Cost Records & Cost Audit Applicability Checker
The Rule 3 sector gate and ₹35 Cr records line, the Rule 4 twin turnover tests for regulated and non-regulated sectors, the export/SEZ/captive-power exemptions and the CRA-1 to CRA-4 calendar.
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Schedule III Div II
Schedule III 11-Ratio Calculator
All eleven mandatory ratios on the prescribed formulas, current vs prior year, with the >25% variance flags that require explanation.
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Schedule III ageing format
Receivables Ageing Analyzer
The prescribed trade-receivables ageing matrix — disputed/undisputed across the five buckets — generated disclosure-ready, with an ECL provision-matrix feed.
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Sec 403, uncapped ₹100/day
ROC Additional Fee Calculator
AOC-4, MGT-7/7A, ADT-1 late-filing additional fee — flat ₹100/day since 1 Jul 2018, no cap, on top of the paid-up-capital fee slab.
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Sec 135 + Schedule VII
CSR Section 135 Calculator
Test Section 135 CSR applicability (net worth ≥ ₹500 cr / turnover ≥ ₹1,000 cr / net profit ≥ ₹5 cr). 2% spend + ongoing-project routing.
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Sec 197 + Schedule V Part II
Section 197 Managerial Remuneration
11% / 5% / 10% / 1% / 3% caps for adequate-profit years. Schedule V Part II slab-based limits for inadequate-profit years.
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Sec 188 + Rule 15 + LODR Reg 23
Section 188 RPT Threshold Calculator
Related Party Transactions against Section 188 thresholds and Rule 15. SEBI LODR Reg 23 material RPT overlay for listed entities.
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Sec 186
Section 186 Inter-Corporate Loan Cap
60% / 100% test for loans, guarantees, investments. Special resolution routing. Unanimous board resolution requirement.
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Income Tax

32 calculators

MSMED Sec 15 window
MSME 43B(h) Disallowance Checker
Supplier-class gate (micro/small in, traders/medium out), 15/45-day clock from acceptance, year-end three-way verdict, Sec 16 interest note.
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Udyam composite criteria
MSME Udyam Classification Calculator
Micro/Small/Medium via the ₹2.5/25/125 Cr investment + ₹10/100/500 Cr turnover composite test (revised 1 Apr 2025), upward-only reclassification rule.
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201(1A) + 234E
TDS Interest & Late Fee Calculator
Late-deduction (1%) and late-deposit (1.5%) month-or-part meters, 200/day filing fee capped at TDS, 40(a)(ia) 30% disallowance flag.
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FA 2024 slabs + 194T
Partner Remuneration Calculator (Sec 40(b))
Allowable remuneration (6L slab at max 3L/90%, balance 60%), interest 12% cap, disallowance -> 3CD clause 21, 194T TDS check.
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1961 → 2025 concordance
IT Act 2025 Section Mapper
Auditor-shortlist mapping: tax audit 44AB→63, presumptive→58, TDS series→393, deductions, new Forms 138/140. Verified pairs only.
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Sec 392/393, IT Act 2025
TDS Rate Finder FY 2026-27
Searchable section-wise TDS chart — rates, thresholds, the 2025 rationalisation, 194T partner payments, no-PAN rule.
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Sec 394, IT Act 2025
TCS Rate & Threshold Calculator
Goods/scrap/liquor, motor vehicle, LRS remittances, overseas tour packages — FY 2026-27 rates, the 206C(1H) and 206CCA removals, no-PAN rule.
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Old vs New Regime
Income Tax Calculator FY 2026-27
Both regimes side by side with exact surcharge and marginal relief, the Section 87A rebate, standard deduction, and a slab-wise breakup — practitioner-grade, not an approximation.
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Sec 10(13A) + Rule 2A
HRA Exemption Calculator
The three-limb minimum — HRA received, rent minus 10% of salary, 50%/40% of salary — with the four-metro rule, monthly or annual, and the new-regime warning.
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Post-Finance (No. 2) Act 2024
Capital Gains Tax Calculator
LTCG and STCG across asset classes on the current 12.5%/20% structure — 112A exemption, the 23 July 2024 property grandfathering choice computed both ways, FMV-2018 equity grandfathering.
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Section 192
Salary TDS Calculator
Monthly TDS from annual salary with regime election, declared deductions, previous-employer income under 192(2), and the mid-year-joiner spread.
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Section 11
Trust Income Application Calculator (85%)
The 85% application test on payment basis — corpus exclusions, the inter-charity 85% haircut, and shortfall routing to Form 9A deemed application or Form 10 accumulation.
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ITR-1 to ITR-7, AY 2026-27
Which ITR Form Applies?
Routing by status and income heads — the ITR-1/4 small-LTCG allowance, foreign-asset and director disqualifications — with the reasons listed, not just the verdict.
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Section 6
Residential Status Calculator
The 182-day and 60+365-day tests, the 120-day rule for high-income visiting citizens, crew and employment carve-outs, RNOR routing and deemed residence under 6(1A).
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Sec 139(8A) + 140B
Updated Return (ITR-U) Additional Tax Calculator
The 25/50/60/70% additional-tax slabs across the 48-month window with per-AY deadlines and the eligibility gates.
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Sec 44AD + 44ADA
Presumptive Tax Calculator (44AD / 44ADA)
The 8%/6% and 50% deemed-profit computations with the enhanced ₹3 Cr / ₹75L limits on the 5% cash condition — and the five-year opt-out lock-in trap.
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Reinvestment exemptions
Capital Gains Exemption Calculator (54 / 54F / 54EC)
Residential reinvestment, the 54F proportionate formula, 54EC bonds within ₹50L — with the ₹10 Cr cap, CGAS deadlines and lock-ins.
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Secs 22–27
House Property Income Calculator
GAV determination, municipal taxes, the 30% standard deduction and 24(b) interest caps — with the ₹2L set-off ceiling and pre-construction amortisation.
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Sec 194-I + 194-IB
Rent TDS Calculator (194-I / 194-IB)
Routes the payer to the right section and rate — business tenants vs individuals, land/building vs plant, the monthly ₹50,000 line and Form 26QC mechanics.
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Sec 194-IA
Property Purchase TDS Calculator (194-IA)
1% on the higher of consideration and stamp-duty value at the ₹50L line — with the joint-buyer aggregation trap and the NRI-seller Section 195 router.
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Sec 56(2)(x)
Gift Taxability Checker
The ₹50,000 aggregate rule, the full relative list, marriage and inheritance carve-outs, the stamp-value tolerance for property — and the clubbing consequences.
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1961 → 2025 forms
Income Tax Act 2025 Form Converter
Old-to-new form-number mapping under the Income-tax Act 2025 — verified pairs only, with the governing new-Act section for each.
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Income-tax Act 2025
Tax Year Converter (PY/AY → Tax Year)
The unified tax-year concept against the old previous-year/assessment-year pairing, with worked filing-timeline examples across the transition boundary.
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Sec 195 + Rule 37BB
Section 195 & Form 15CA/15CB Checker
Routes a foreign remittance: chargeability, the right Part of Form 15CA, whether a CA’s Form 15CB is needed, the ₹5 lakh aggregate test, the no-PAN 206AA rate and the 40(a)(i) and 271-I consequences.
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TDS or TCS on goods
Section 194Q vs 206C(1H) Determiner
Who deducts, who collects, on what base — the ₹10 Cr and ₹50 lakh tests, the priority rule, the no-PAN rates, and the proviso that made 206C(1H) inapplicable from 1 April 2025.
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ICAI GN, 10th edn (Rev. 2025)
F&O Turnover Calculator
Absolute favourable/unfavourable P&L sum on squared-off trades plus option-sale premium (AY 2026-27 method) — the 8th edition had removed the premium; the 10th reinstated it.
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Sec 208, 211, 234B, 234C
Advance Tax & 234B/234C Calculator
Instalment-shortfall interest (3 months for Jun/Sep/Dec, 1 for Mar) against the 15/45/75/100% schedule or the presumptive single instalment, plus the year-end 90% Sec 234B test.
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Sec 43CA / 50C / 56(2)(x)
Stamp Duty Safe Harbour Calculator
The 10% tolerance band (Finance Act 2020, AY 2021-22+) between sale consideration and stamp duty value — deemed-consideration test for seller (43CA/50C) and buyer (56(2)(x)) alike.
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Abolished from 1 Apr 2025 — pre-Apr-2025 issuances only
Angel Tax Calculator (Legacy Sec 56(2)(viib))
Rule 11UA(4) 10% safe harbour + DPIIT ₹25 Cr exemption test for share issuances made before angel tax was abolished — for legacy audits and open assessments only.
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Sec 44AB + 44AD/44ADA
Tax Audit Applicability Checker (Sec 44AB)
Business 1 Cr/10 Cr limits with both 5%-cash tests, profession 50 L/75 L, presumptive opt-out traps, 3CA vs 3CB, Sec 271B exposure.
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Sec 44AA + Rule 6F
Books of Account Calculator (Sec 44AA)
₹1.5L specified-profession threshold, ₹2.5L/25L (individual/HUF) vs ₹1.2L/10L (others), new-business test, Rule 6F prescribed books, 44AD/44ADA exemption.
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Sec 269ST / 40A(3) / 269SS / 269T
Cash Transaction Compliance Checker
Test cash receipts (Sec 269ST — ₹2L limit), business expenditure (Sec 40A(3) — ₹10K / ₹35K), loans / deposits (Sec 269SS / 269T — ₹20K). Penalty exposure + Form 3CD reporting.
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GST

11 calculators

Sec 47 + Sec 50
GST Late Fee & Interest Calculator
Turnover-capped Section 47 late fee (₹50/day non-nil, ₹20/day nil) + 18% p.a. Section 50 interest on the cash-ledger tax portion only, not gross liability.
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Sec 22 + Sec 24, CGST Act
GST Registration Applicability Checker
The ₹40L / ₹20L / ₹10L threshold matrix by state category and goods-vs-services, plus every Section 24 compulsory-registration trigger — inter-state supply, e-commerce, RCM liability, and more.
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₹5 Cr AATO, Rule 48(4)
E-Invoice Applicability Checker
Tests the ₹5 crore threshold against ANY financial year since 2017-18 — the most-missed rule — with the notified entity exemptions and the IRN reporting-window consequence.
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Sec 44 + Rule 80
GSTR-9 / 9C Applicability Checker
Annual return and self-certified reconciliation applicability by turnover — the ₹2 Cr optional-filing line and the ₹5 Cr GSTR-9C line — with registration-type carve-outs.
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Sec 9(3)/(4) + Notif. 13/2017
Reverse Charge (RCM) Applicability Checker
Pick the inward supply from the current notified list — GTA, legal, security, renting, director services, metal scrap and more — and get the RCM verdict with self-invoicing and ITC notes.
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Sec 17(5), CGST Act
Blocked Credit Checker
Clause-by-clause ineligible-ITC test — motor vehicles, food and catering, works contract, construction, CSR — with the exceptions that unblock credit, including the employer statutory-obligation proviso.
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Secs 10–13, IGST Act
Place of Supply Determiner
Goods and services place-of-supply routing — movement, bill-to-ship-to, immovable property, events, transport, intermediary — with the IGST vs CGST+SGST consequence.
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Sec 34 + Sec 16(4)
GST Credit Note & ITC Time-Limit Checker
The 30-November cut-offs for credit notes and ITC availment by invoice financial year, including the Section 16(5)/(6) retrospective windows from the Finance (No. 2) Act 2024.
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Rule 42 + Rule 43, CGST Rules
ITC Reversal Calculator (Rules 42 & 43)
The full common-credit apportionment ladder — T1 to T4, C1, C2, D1, D2 — for inputs and services, plus the 60-month capital-goods reversal and the 30-November annual true-up with interest.
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Rule 89(4) + Rule 89(5)
GST Refund Calculator (RFD-01)
Export-under-LUT and inverted-duty refund computed on the current formulas — Net ITC, adjusted total turnover, and the post-2022 inverted-duty adjustment — with relevant-date and eligibility notes.
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Sec 10 + Notif. 2/2019
Composition Scheme Eligibility & Tax Calculator
The ₹1.5 Cr eligibility test with disqualifications, the 10%/₹5L services allowance, the 6% service-provider scheme, and the annual composition tax computed by business type.
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Ind AS / AS

16 calculators

AS 3 / Ind AS 7
Cash Flow Statement Builder
Indirect-method CFS from PBT, addbacks, working-capital movements and financing items — with the interest-classification difference between the two standards.
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Ind AS 33 / AS 20
EPS Calculator
Basic and diluted EPS with time-weighted shares, bonus and rights adjustments, treasury-stock options and if-converted convertibles.
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Ind AS 36
Impairment Calculator
Recoverable amount as the higher of value-in-use DCF and fair value less costs, with CGU goodwill allocation and the reversal rules.
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Ind AS 23 / AS 16
Borrowing Cost Capitalisation Calculator
Specific vs general borrowings, the weighted-average capitalisation rate, and the commencement/suspension/cessation rules.
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Ind AS 21 / AS 11
Forex Restatement Calculator
Monetary vs non-monetary items, transaction vs closing rate, and the P&L vs OCI routing — with the Sec 43A tax divergence noted.
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Ind AS 108
Segment Reporting Checker
The three 10% tests computed precisely — including the absolute profit-or-loss denominator — and the 75% external-revenue coverage check.
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Schedule II vs Sec 32/33 block WDV
Depreciation Comparator (Companies Act vs Income Tax)
One asset in, two depreciation figures out: Schedule II useful-life SLM/WDV vs Income Tax block-of-assets WDV incl. the 180-day half-rate rule.
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Sec 10(10AA) + Ind AS 19
Leave Encashment Calculator
₹25 lakh lifetime exemption (4-leg test, CBDT Notif. 31/2023) + Defined Benefit Obligation via Projected Unit Credit method — sibling of the gratuity calculator.
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AS 22 / Ind AS 12
Deferred Tax Calculator
Balance-sheet approach (Ind AS 12) or income-statement approach (AS 22). Recoverability test for DTA. OCI / equity classification. MAT credit handling.
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Companies (Ind AS) Rules 2015, Rule 4
Ind AS Applicability Calculator
₹250 Cr / ₹500 Cr net-worth phase test, listed vs unlisted, the separate NBFC roadmap, holding-subsidiary-JV-associate cascade rule, once-applicable-always-applicable.
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Schedule II Companies Act 2013
Schedule II Depreciation Calculator
Useful-life-based SLM / WDV with 5% residual cap, shift adjustments, mid-year pro-ration, component accounting.
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Ind AS 116
Ind AS 116 Lease Calculator
Right-of-Use (RoU) asset, lease liability, monthly interest + principal split. P&L impact, short-term and low-value lease exemptions.
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Ind AS 109
Ind AS 109 ECL Calculator
Expected Credit Loss — three-stage general model and simplified approach for trade receivables (provision matrix with forward-looking adjustment).
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Ind AS 115
Ind AS 115 Revenue Recognition Tester
5-step model walkthrough — contract identification, performance obligations, transaction price, allocation, point-in-time vs over-time recognition.
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Ind AS 19 / AS 15 + PoG Act 1972
Gratuity Actuarial Calculator
Statutory gratuity (PoG Act 1972) + Defined Benefit Obligation (DBO) via Projected Unit Credit method.
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Schedule III Companies Act 2013
Schedule III Mapping Validator
Map trial-balance accounts to Schedule III captions (Division I — AS, Division II — Ind AS, Division III — NBFC Ind AS).
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Bank Audit

3 calculators

RBI IRACP Master Circular
NPA / IRAC Classification Calculator
SMA-0/1/2 staging to NPA at 90 days, sub-standard through doubtful D1–D3 to loss, with the provisioning computation on the secured/unsecured split — borrower-wise, per the current IRACP norms.
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Working-Capital CC Limits
Drawing Power Calculator
Paid stock and cover-period debtors less margins, capped at the sanctioned limit — the stock-audit working that flags excess drawings and the out-of-order NPA trigger.
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RBI Prudential Framework 2019
Restructured Advance & Upgradation Checker
Classification consequence of restructuring — the financial-difficulty downgrade, monitoring-period performance, and the principal-repayment upgrade tests.
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Payroll & Labour

9 calculators

EPF & MP Act 1952
EPF Contribution Calculator
The 12% + 12% split with EPS capped at the ₹15,000 ceiling, EDLI and admin charges — the full employer cost per employee, monthly and annual.
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ESI Act 1948
ESI Contribution Calculator
0.75% and 3.25% on gross wages at the ₹21,000 line — with the contribution-period rule that keeps a crossing employee covered to period end.
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Payment of Bonus Act 1965
Statutory Bonus Calculator
The 8.33%–20% band on the ₹7,000-or-minimum-wage ceiling, eligibility at ₹21,000, with the allocable-surplus context explained honestly.
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State PT Acts
Professional Tax Calculator (State-wise)
Verified slabs for the levying states with the ₹2,500 constitutional cap, Maharashtra’s February quirk, and PTRC/PTEC registration notes.
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State LWF Acts
Labour Welfare Fund Calculator (State-wise)
Employee and employer contributions with each state’s periodicity and due dates — verified figures, flagged where a state needs portal confirmation.
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PF · ESI · PT · LWF · TDS
Payroll Compliance Calendar Generator
A state-aware monthly due-date grid across every payroll statute, exportable for the compliance file.
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F&F + Sec 10 exemptions
Full & Final Settlement Calculator
Every F&F component with its tax treatment — leave encashment at the ₹25L limit, gratuity, notice pay, bonus pro-rata — gross vs taxable split.
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Payment of Gratuity Act 1972
Gratuity Eligibility & Payment Checker
The 5-year test with the judicial 4-years-240-days position, the 15/26 computation at the ₹20L cap, and the 10(10) exemption tiers.
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Part A + Part B
Form 16 Decoder
What every field means for ITR filing — TRACES Part A vs employer Part B, common 26AS/AIS mismatches, and the Income-tax Act 2025 successor.
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Practice Management

5 practice tools

Section 142 + AQMM v2.0
Audit Fee Calculator
Estimate statutory audit fees by turnover, complexity, framework (AS vs Ind AS), subsidiaries, first-year premium.
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SQM 1 + AQMM v2.0
Audit Time Estimator
Hours by audit phase (planning, controls, substantive, completion) and staff level (partner / manager / staff). NFRA-jurisdiction adjustments.
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EMI + CARO 3(iii)
Loan Amortisation Schedule Generator
A month-wise principal/interest schedule built for audit verification — interest tie-out to P&L, closing balance to confirmation — not loan shopping.
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ICAI AQMM v2.0
AI ROI Calculator for Audit Firms
Quantify ROI of AI adoption in a CA practice — hours saved, capacity unlocked, quality and regulatory benefits.
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ICAI Guidelines 2025 · effective 1 Apr 2026
ICAI 60 Tax Audit Cap Calculator
Test per-partner compliance with the ICAI 60 tax-audit ceiling. Strict per-partner, cross-firm aggregation, exclusions for presumptive / GST / co-op / trust / internal audits.
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Built on the same data CORAA runs on.

Each calculator is anchored in the same statutes, standards and rules CORAA operationalises across the audit workflow.

Evaluation ChecklistAll SAsAll CARO 2020 clauses