DEFERRED TAX CALCULATOR
As per AS-22 (Indian GAAP) / Ind AS-12 | Timing Differences Approach
► PARAMETERS
Applicable Income Tax Rate (Effective Rate including Surcharge & Cess)
Use the enacted rate at Balance Sheet date as per AS-22 / Ind AS-12
25.168% — Domestic Company u/s 115BAA (22%+SC10%+Cess4%)
26.000% — New Manufacturing Co u/s 115BAB (effective)
34.944% — Company @ 30%+SC7%+Cess4% (income 1-10 Cr)
25.17% — Firm/LLP (30%+SC12%+Cess4% for income>1Cr; effective ~31.2%)
31.20% — Firm/LLP (30% + Surcharge 12% + Cess 4%) income > 1 Cr
30.00% — Firm/LLP Basic Rate
Enter Custom Rate (specify below)
► TIMING DIFFERENCES — ITEM WISE (Enter Book Value & Tax Base)
Item / Description
Nature (Asset/Liab/Other)
Book Value (₹)
Tax Base (₹)
Timing Diff (₹)
Book−Tax
DTA / DTL (₹)
Diff x Rate
Auto
Auto
Auto
Auto
Auto
Auto
Auto
Auto
Auto
Auto
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