CORAA
University · 182 interactive calculators

Audit Calculators.

182 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

6 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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SA 240 · first-digit test
Benford's Law Checker
Paste amounts and compare the first-digit pattern with Benford’s expected distribution, with chi-squared, mean absolute deviation and a digit table. Runs in your browser.
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Companies Act 2013

26 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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MSME interest calculator
MSME Delayed Payment Interest Calculator 2026
Compound interest owed to a micro or small supplier paid late — 15/45-day due date, monthly rests at three times the RBI bank rate (16.50% in 2026), and the Section 22 disclosure and Section 23 disallowance.
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audit last date 2026 due date finder
Audit Last Date 2026 — Due Date Finder (FY 2025-26)
Pick company, OPC, LLP, firm or trust and get the dated list for FY 2025-26 or FY 2026-27 — AGM, AOC-4, MGT-7, tax audit report, ITR, Form 3CEB, GSTR-9/9C, DPT-3, LLP Form 8 and 11 — with the 2026 extensions applied.
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LLP Form 8 and Form 11 late fee calculator
LLP Form 8 & Form 11 Late Fee Calculator 2026
Exact additional fee for a late LLP Form 8 or Form 11 for FY 2025-26 and FY 2026-27 — normal fee by contribution, small-LLP and other-LLP multiples, the per-day charge beyond 360 days, and the due dates.
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LLP audit applicability and limit checker
LLP Audit Applicability Checker — FY 2025-26
Is the LLP required to be audited? Tests the ₹40 lakh turnover and ₹25 lakh contribution limits, the tax audit overlap, and lists what an audited or unaudited LLP files, with 2026 dates.
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Section 68 · 10% / 25% limits · 2:1 debt-equity
Buy-Back Limit Calculator 2026
Maximum buy-back amount and number of shares under the 10% and 25% limits, the 25% equity-share cap and the post-buy-back debt-equity test, with the FY 2026-27 tax treatment.
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Section 141(3) · Rule 10 limits · Section 144 services
Auditor Disqualification Checker 2026
Answer questions on shareholding, loans, guarantees, relatives, business dealings and non-audit services to get eligible or disqualified, with the clause.
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Loan to director — allowed or not
Loan to Director Checker 2026 (Sec 185)
Pick who receives the loan, guarantee or security and get the answer: barred under Section 185(1), allowed with a special resolution under 185(2), or exempt — with the private-company exemption tested on your numbers and the penalty.
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Is it a deposit — Section 73 checker
Deposit or Not? Checker 2026 (Sec 73)
Pick where the money came from — director, relative, shareholder, another company, share application, customer advance — and see whether it is a deposit under Rule 2(1)(c), the limit a private company can accept, and how it goes into DPT-3.
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Dividend calculator — Section 123
Dividend Calculator 2026 (Sec 123)
The maximum dividend a company can declare for FY 2025-26 or FY 2026-27: profit after set-off of past losses, dividend out of reserves under the four Rule 3 tests, the interim dividend cap, payment deadlines and TDS on dividend.
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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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Internal Audit

39 calculators

ChatGPT, Claude, Copilot prompts by audit stage
AI Prompts for Internal Audit 2026 — Prompt Library
Pick the audit stage and process cycle and copy a complete prompt for RCM drafting, walkthroughs, test design, observations, management responses and ATR follow-up, with what not to paste and how to check the answer. Excel of all 110 prompts.
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Sec 138 + Rule 13(2) + SIA 2026
Internal Audit SOW Generator
Draft internal audit scope, cycle coverage, reporting cadence, deliverables, exclusions and a first data request list for Board or Audit Committee approval.
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Entrance meeting + RACI + PBC export
Internal Audit Kickoff Pack Generator
Generate a kickoff pack with entrance meeting agenda, stakeholder RACI, scope confirmation, first PBC commitments, escalation protocol and minutes/action tracker.
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AI inventory + controls + evidence
AI Governance Internal Audit Workpaper
Generate an AI governance internal audit workpaper with system inventory, owner RACI, data/privacy controls, model change tests, human review, incidents and monitoring rules.
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PBC tracker + Excel/PDF export
Internal Audit Data Request List Generator
Generate a cycle-wise data request and PBC tracker for planning, P2P, O2C, R2R, cash, H2R, inventory, fixed assets, treasury, compliance and ITGC.
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PBC delay + blocker escalation
Internal Audit Evidence Escalation Tracker
Track overdue PBC requests, incomplete evidence, fieldwork impact, alternate procedures, escalation level and reporting consequence with PDF/Excel export.
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Cycle-wise procedures Excel/PDF
Internal Audit Programme Generator
Generate a cycle-wise work programme with objectives, procedures, evidence expectations, sample basis, data requests, analytics, red flags and reviewer prompts.
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Audit universe + annual plan Excel
Internal Audit Annual Plan Generator
Convert the audit universe into a risk-ranked annual plan with quarter-wise coverage, estimated hours, reviewers, continuous monitoring candidates and PDF/Excel export.
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SIA 220 + SIA 310
Internal Audit Risk Scorer
Rank the audit universe across P2P, O2C, R2R, Cash & Bank, H2R, Inventory, Fixed Assets, Statutory Compliance, Treasury and ITGC, with suggested frequency and PDF/Excel export.
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Process understanding + RCM handoff Excel/PDF export
Internal Audit Walkthrough Memo Generator
Generate a walkthrough memo with interviewees, process facts, systems, documents traced, controls observed, design gaps and RCM handoff.
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Control deficiency tracker Excel/PDF export
Internal Audit Control Design Gap Register
Build a register for control design gaps, evidence strength, severity, RCM action, owner, target date, status and management response.
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High/Medium/Low rating Excel/PDF export
Internal Audit Issue Rating Matrix Generator
Score internal audit observations by impact, likelihood, control weakness, recurrence, compliance sensitivity and pervasiveness, with override rationale.
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SIA 310 + SIA 320 + SIA 330
Internal Audit RCM Builder
Build an editable risk and control matrix across P2P, O2C, R2R, Cash & Bank, H2R, Inventory, Fixed Assets, Statutory Compliance, Treasury and ITGC, with PDF/Excel export.
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TOC + substantive testing Excel/PDF export
Internal Audit Sampling Plan Generator
Build an editable sampling plan with population, frequency, risk, sample basis, sample size, replacement rule, deviations and reviewer conclusion.
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Continuous audit exception rules
Internal Audit Monitoring Rules Library
Download recurring exception rules for duplicate payments, leaver access, stale BRS items, compliance delays, covenant watchlists and other internal audit monitoring tests.
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Report pack + PDF/Excel export
Internal Audit Observation Report Generator
Generate an executive summary, observation register, audit committee summary, management response tracker and ATR-ready internal audit report workbook.
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Audit committee dashboard + Excel/PDF export
Internal Audit Dashboard Pack Generator
Generate a dashboard pack for annual-plan progress, cycle status, monitoring exceptions, high findings, open actions and observation ageing.
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Report + management action follow-up
Internal Audit ATR Tracker
Generate an observation and action-taken tracker with rating, owner, due date, management response, closure evidence and follow-up conclusion columns.
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ITGC internal audit Excel
ITGC Audit Workbook
Generate a multi-sheet ITGC internal audit workbook: user access, privileged access, SoD, change management, backups, interfaces, jobs, logs, report reliability and monitoring exceptions.
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P2P internal audit Excel
Procure to Pay Audit Workbook
Generate a multi-sheet procure-to-pay internal audit workbook: vendor master, PR, PO, GRN, invoice three-way match, GST ITC, TDS, MSME ageing, payments, advances and ERP access.
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O2C internal audit Excel
Order to Cash Audit Workbook
Generate a multi-sheet order-to-cash internal audit workbook: customer master, credit, orders, dispatch, billing, GST, collections, credit notes, receivables, cut-off and access.
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R2R internal audit Excel
Record to Report Audit Workbook
Generate a multi-sheet record-to-report internal audit workbook: GL master, close calendar, manual journals, reconciliations, accruals, provisions, intercompany, reporting mapping, tax ledgers and ERP access.
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H2R internal audit Excel
Hire to Retire Audit Workbook
Generate a multi-sheet hire-to-retire internal audit workbook: manpower approval, recruitment, onboarding, employee master, attendance, payroll, PF, ESI, salary TDS, exits, F&F and HRMS access.
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Cash and bank internal audit Excel
Cash and Bank Audit Workbook
Generate a multi-sheet cash and bank internal audit workbook: bank master, mandates, receipts, payments, petty cash, BRS stale items, deposits, cut-off, ERP/bank access and monitoring exceptions.
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Inventory internal audit Excel
Inventory Audit Workbook
Generate a multi-sheet inventory internal audit workbook: SKU master, GRN, QC, issues, transfers, physical count, ageing, NRV, costing, cut-off, scrap, access and monitoring exceptions.
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Fixed assets internal audit Excel
Fixed Assets Audit Workbook
Generate a multi-sheet fixed assets internal audit workbook: capex, CWIP, FAR, physical verification, depreciation, disposal, impairment, insurance, access and monitoring exceptions.
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Treasury internal audit Excel
Treasury and Cash Management Audit Workbook
Generate a multi-sheet corporate treasury internal audit workbook: bank mandates, cash forecast, borrowings, covenants, investments, BG/LC, forex exposure, payments, BRS and access.
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Compliance internal audit Excel
Statutory and Tax Compliance Audit Workbook
Generate a multi-sheet statutory compliance audit workbook: GST, ITC, TDS/TCS, income tax, ROC, payroll statutory, notices, portal access and monitoring.
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Manufacturing internal audit Excel
Manufacturing Audit Workbook
Generate a multi-sheet manufacturing internal audit workbook: production, BOM, stores, inventory, WIP, job work, scrap, maintenance, capex, compliance, ERP controls and monitoring exceptions.
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NBFC RBIA Excel
NBFC Internal Audit Workbook
Generate a multi-sheet NBFC internal audit workbook: RBIA scope, loan-file testing, NPA/IRACP, collections, ECL tie-out, ALM, RBI returns, ITGC and monitoring exceptions.
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Retail internal audit Excel
Retail Branch Audit Workbook
Generate a multi-sheet retail branch internal audit workbook: branch visits, POS/cash reconciliation, stock count, refund/discount testing, RCM rows and monitoring exceptions.
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Healthcare internal audit Excel
Hospital Audit Workbook
Generate a multi-sheet hospital internal audit workbook: patient billing, TPA claims, pharmacy, consumables, doctor payouts, biomedical assets, HIS controls and monitoring exceptions.
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Logistics internal audit Excel
Logistics Warehouse Audit Workbook
Generate a multi-sheet logistics and warehouse internal audit workbook: inbound GRN, dispatch, POD, freight billing, inventory custody, e-way bills, fleet, fuel, claims and WMS/TMS controls.
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Real estate project audit Excel
Real Estate Project Audit Workbook
Generate a multi-sheet real estate and construction project internal audit workbook: RERA, bookings, collections, project costs, contractor RA bills, materials, brokerage, GST/tax and handover.
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NGO internal audit Excel
NGO Trust Audit Workbook
Generate a multi-sheet NGO and charitable trust internal audit workbook: donations, 80G, grants, FCRA, programme evidence, procurement, payroll, fund accounting and compliance.
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SaaS internal audit Excel
IT Services SaaS Audit Workbook
Generate a multi-sheet IT services and SaaS internal audit workbook: subscription revenue, project billing, cloud spend, access, release controls, export evidence and support.
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Hotel internal audit Excel
Hotel Hospitality Audit Workbook
Generate a multi-sheet hotel and hospitality internal audit workbook: room revenue, OTA settlements, POS, F&B inventory, banquets, payroll, licences, GST and PMS/POS controls.
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Education internal audit Excel
Education Institution Audit Workbook
Generate a multi-sheet education institution internal audit workbook: admissions, fee billing, collections, scholarships, grants, payroll, procurement, assets, compliance, SIS/LMS controls and monitoring exceptions.
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Pharma internal audit Excel
Pharma Audit Workbook
Generate a multi-sheet pharmaceutical internal audit workbook: licences, GMP documents, BMR/BPR, QC release, batch inventory, expiry, samples, pricing, logistics, calibration and ERP/LIMS/QMS controls.
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Finance & MIS

8 calculators

NWC · ratio · DSO
Working Capital Calculator
Net working capital, working capital ratio, working capital turnover, receivables turnover and days sales outstanding from your balance sheet figures, with a PDF.
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Month end closing checklist (Excel)
Month End Closing Checklist Generator
Pick Tally, SAP or another ERP, single entity or group, and a target close day. Get a dated day-by-day close calendar with owner, evidence and sign-off, plus an Excel checklist with a close scorecard.
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MIS report format in Excel
MIS Report Format Generator (Excel)
Enter the month’s headline numbers and get an executive page with variance against budget and last year, red / amber / green flags, working-capital days and commentary — plus a six-sheet MIS workbook.
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Cash conversion cycle calculator (DSO, DIO, DPO)
Cash Conversion Cycle Calculator
DSO, DIO, DPO and the cash conversion cycle on a 365-day basis, the cash tied up in working capital, and what a few days of improvement releases in cash and saves in interest.
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Vendor payments · Tally / SAP
Duplicate Payment Test Kit 2026
The tests that find duplicate vendor payments in your own data — matching logic in words, fields to pull, false positives — with an Excel test register and recovery tracker.
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SAP ECC · S/4HANA · Tally equivalents
SAP Tables for Audit — Data Request Builder 2026
Pick the process cycles and the SAP release to get the tables to request, key fields, what each is tested for and the Tally equivalent, with an Excel request list.
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Group companies · consolidation
Intercompany Reconciliation Template 2026
Enter what up to six entities show against each other to get the balance matrix, each mismatch with its likely cause, and draft elimination entries, with an Excel template and PDF status.
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CFO self-assessment · board summary
Finance Controls Health Check 2026
Thirty yes / partly / no questions across payments, receivables, close, cash, payroll, compliance and access — score per area, top gaps with next steps, Excel action plan and a one-page board PDF.
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Income Tax

43 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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PF / ESI employee contribution
Form 3CD Clause 20(b) Calculator
Month-wise employee contribution table: amount received, statutory due date, actual payment date, delay days, and 36(1)(va) disallowance for tax audit.
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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 392/393/394, IT Act 2025
TDS Old → New Act Converter
Convert familiar 192 / 194-series / 195 / 206C references to the new section, quarterly return and certificate for tax year 2026-27.
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Books · challan · return · 26AS/AIS
TDS 26Q / Form 140 Reconciliation Checker
Compare TDS control totals, quantify the review queue and export a first-pass reconciliation sheet.
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Form 3CD Clause 21(b)
Section 40(a) TDS Disallowance Calculator
Estimate gross resident 30% and non-resident 100% TDS-disallowance exposure, then move into payment-wise review.
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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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Sec 394, IT Act 2025
TCS on Scrap Sale Calculator
2% TCS on scrap from 1 April 2026 (1% under old Sec 206C(1) before), no threshold, no-PAN rate.
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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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income tax depreciation calculator
Income Tax Depreciation Calculator FY 2025-26 (AY 2026-27)
Block-of-assets WDV depreciation: opening WDV, additions split at 180 days, sales, additional depreciation and closing WDV — block rates for FY 2025-26 and tax year 2026-27.
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Sec 234A · Sec 234F · Sec 139(4)
Late ITR Filing Fee & Interest Calculator (AY 2026-27)
Interest and late fee on a return filed after the due date for FY 2025-26 — month-or-part count, the self-assessment-tax adjustment, and which window (belated, revised, updated) is still open.
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Sec 271B · Sec 273B · Sec 44AB
Tax Audit Late Filing Penalty Calculator (AY 2026-27)
Penalty exposure for a missed or late tax audit report — 0.5% of turnover capped at ₹1.5 lakh — against the extended 21 October 2026 date, with a reasonable-cause reading and the fixed fee that applies from tax year 2026-27.
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Sec 92E · Sec 92A · Sec 92BA · Rule 10D
Transfer Pricing Audit Limit & Form 3CEB Applicability (FY 2025-26)
Whether Form 3CEB is required — any international transaction with an associated enterprise, or specified domestic transactions above ₹20 crore — with the 31 October 2026 due date, penalties and the ₹1 crore documentation test.
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Section 14A / Rule 8D disallowance calculator
Section 14A Disallowance Calculator (Rule 8D) — FY 2025-26
Enter thirteen month-end investment balances and get the Rule 8D figure — direct expenses plus 1% of the average investment, capped at expenses claimed — with the Form 3CD clause 21(h) and Form 26 clause 26 references.
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Form 3CD to Form 26 clause mapper
Form 26 Tax Audit Report 2027 — Form 3CD to Form 26 Clause Mapper
Pick any Form 3CD clause and see its clause in the new Form 26 tax audit report for tax year 2026-27, the Income-tax Act 2025 sections it cites and what changed in the reporting.
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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

19 calculators

Books · 2B · 3B
GST GSTR-2B Reconciliation Checker
Compare purchase-book ITC, GSTR-2B and GSTR-3B with supplier, duplicate and eligibility exception counts.
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CGST · SGST · IGST
GST Calculator (add or remove GST)
Add GST to a price or remove it from a GST-inclusive amount (reverse GST), with the CGST and SGST or IGST split, the common rates and a PDF of the working.
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GSTIN first two digits
GST State Code List and GSTIN Decoder
State-wise GST codes, searchable, with a GSTIN decoder that shows the state and the PAN inside the number.
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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 50 + Rule 88B
GST Interest Calculator
18% p.a. interest on delayed tax (cash-ledger portion) and 24% p.a. on ITC wrongly availed and utilised, from the date of utilisation.
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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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GSTN FY 2024-25 FAQs
GSTR-9 ITC Table Mapper
Claim, reversal and reclaim scenarios routed to the correct annual-return tables — 6B, 6H, 6A1, Table 7, Table 8C, Table 8H1 and Table 13.
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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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ITC reversal 180 days calculator
ITC Reversal Calculator — 180 Days Non-Payment (Rule 37)
Supplier unpaid for 180 days? Compute the proportionate ITC reversal, 18% interest, the GSTR-3B to report it in and the credit reclaimed on payment. Covers Rule 37A.
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GST aggregate turnover calculator
GST Aggregate Turnover Calculator
Add up turnover across every GSTIN on the PAN under Section 2(6) and see which limits it crosses: registration, composition, QRMP, e-invoicing, GSTR-9, GSTR-9C, HSN.
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Rule 86B 1% cash payment checker
Rule 86B Checker — GST 1% Cash Payment
Monthly taxable sales over ₹50 lakh? Check whether the 99% credit cap applies, which exception covers you, and the minimum cash to deposit. Includes the February 2026 exception.
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Ind AS / AS

17 calculators

Ind AS 12 deferred tax calculator
Deferred Tax Calculator — Ind AS 12 (FY 2025-26)
Balance-sheet approach: carrying amount vs tax base per item, DTA and DTL, the DTA recognition test, and the year’s movement split between P&L and OCI.
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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 (DTA / DTL)
DTA and DTL from book-vs-tax base under AS 22 (timing differences) or Ind AS 12 (temporary differences), with the DTA recognition test for each.
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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

6 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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CMA data and MPBF calculator
CMA Data & MPBF Calculator 2026
Working capital gap, permissible bank finance under both Tandon methods and the 20% turnover method, current ratio, and what goes in CMA Forms I–VI — with a one-page assessment PDF.
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DSCR calculator
DSCR Calculator 2026 for Term Loan
Year-wise DSCR for up to 7 years, average DSCR, the weakest year and interest cover on the bank appraisal formula — with a PDF working.
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NPA interest reversal calculator
NPA Interest Reversal Calculator (FY 2026-27)
Unrealised interest and fees to reverse when an account turns NPA, income recognisable on recovery, and memorandum interest — under RBI’s 2025 IRAC Directions, with a PDF for the audit file.
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Payroll & Labour

10 calculators

15 ÷ 26 × years
Gratuity Calculator
Gratuity under the Payment of Gratuity Act formula with the six-month rounding rule and the ₹20 lakh ceiling, and the rule for establishments not covered by the Act.
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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

8 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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ICAI Peer Review Mandate · Phases I–IV · Phase IV from 31 Dec 2026
Peer Review Applicability Checker 2026
Enter partner count and the audits your firm takes to see whether a peer review certificate is mandatory, under which phase and from what date.
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ICAI CPE hours · COP / non-COP · age bands · structured minimum
CPE Hours Calculator 2026
Your ICAI CPE hours requirement for 2026 or 2027 by age and COP status, the structured minimum, and the hours still needed by 31 December.
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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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Evidence gates + partner release
Tax Audit Readiness Scorecard
Score engagement readiness across applicability, ledger population, GST, TDS, MSME, exceptions and close-out, with release blockers and Excel export.
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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
Calculator FAQ

Questions auditors ask before choosing a tool

Which internal audit calculator should I use first?

Start with the Section 138 applicability checker if the mandate is unclear. For an active engagement, use the SOW generator, risk scorer, RCM builder, programme generator, data request list and cycle workbook in that order.

Do these calculators export Excel or PDF workpapers?

Many internal audit generators and workbooks export Excel or PDF files, including data request lists, work programmes, sampling plans, fieldwork trackers, observation reports, ATR trackers and cycle workbooks.

What is the difference between a calculator, checklist and workbook?

A calculator gives a verdict or computed output, a checklist structures review questions, and a workbook creates a reusable audit file with scope, procedures, evidence, exceptions and reviewer conclusions.

Which calculators are useful for continuous monitoring?

Use the monitoring rules library with source-data readiness, data request lists and cycle workbooks. Good monitoring candidates include duplicate payments, GST ITC exceptions, stale reconciliations, leaver access, negative stock and overdue statutory filings.

Are calculator outputs final audit conclusions?

No. The tools produce structured calculations, risk scores, templates and workpaper drafts. The auditor must verify source data, law, standards, assumptions, sample basis and entity facts before signing off.