import { useState } from 'react' import { Button } from "/components/ui/button" import { Card, CardContent, CardHeader, CardTitle, CardFooter } from "/components/ui/card" import { Input } from "/components/ui/input" import { Label } from "/components/ui/label" import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue, } from "/components/ui/select" // Constants const currentYear = new Date().getFullYear() const assessmentYears = [`${currentYear}-${(currentYear + 1).toString().slice(-2)}`] // Only AY 2025-26 const assesseeTypes = ['Individual', 'HUF', 'AOP/BOI', 'Company', 'Firm', 'LLP'] const incomeCategories = [ { name: 'Salary', hasSubTypes: false }, { name: 'House Property', hasSubTypes: false }, { name: 'Business/Profession', hasSubTypes: true, subTypes: ['Business Income', 'Professional Income'] }, { name: 'Capital Gains', hasSubTypes: true, subTypes: ['STCG', 'LTCG'] }, { name: 'Other Sources', hasSubTypes: false } ] const deductionCategories = [ { name: '80C', maxAmount: 150000, description: 'Investments (PPF, ELSS, etc.)' }, { name: '80D', maxAmount: 25000, description: 'Medical Insurance (Self/Family)' }, { name: '80E', maxAmount: Infinity, description: 'Education Loan Interest' }, { name: '80G', maxAmount: Infinity, description: 'Donations' }, { name: '80TTA', maxAmount: 10000, description: 'Savings Account Interest' }, { name: '80TTB', maxAmount: 50000, description: 'Senior Citizen Interest Income' } ] const months = ['January', 'February', 'March', 'April', 'May', 'June', 'July', 'August', 'September', 'October', 'November', 'December'] const days = Array.from({ length: 31 }, (_, i) => (i + 1).toString()) const years = Array.from({ length: 100 }, (_, i) => (currentYear - i).toString()) type IncomeSource = { category: string subType?: string amount: number } type Deduction = { category: string amount: number description?: string } type TaxBreakdown = { description: string oldRegime: number | string newRegime: number | string } export default function IncomeTaxCalculator() { const [step, setStep] = useState<'personal' | 'income' | 'results'>('personal') const [personalInfo, setPersonalInfo] = useState({ name: '', mobile: '', email: '', dobDay: '', dobMonth: '', dobYear: '', fatherName: '', address: '', aadhaar: '' }) const [incomeDetails, setIncomeDetails] = useState({ assessmentYear: assessmentYears[0], assesseeType: assesseeTypes[0], incomeSources: [] as IncomeSource[], deductions: [] as Deduction[], customIncomeSource: { category: '', amount: 0 }, customDeduction: { category: '', amount: 0 } }) const [taxResults, setTaxResults] = useState({ oldRegime: 0, newRegime: 0, recommendedRegime: '', taxableIncome: 0, grossTotalIncome: 0, totalDeductions: 0, taxBreakdown: [] as TaxBreakdown[], housePropertyDeduction: 0 }) const handlePersonalInfoChange = (e: React.ChangeEvent) => { const { name, value } = e.target setPersonalInfo(prev => ({ ...prev, [name]: value })) } const addIncomeSource = (category: string, subType?: string) => { const amount = parseFloat(prompt(`Enter amount for ${category}${subType ? ` (${subType})` : ''}:`) || '0') if (amount > 0) { setIncomeDetails(prev => ({ ...prev, incomeSources: [...prev.incomeSources, { category, subType, amount }] })) } } const addDeduction = (category: string) => { const deduction = deductionCategories.find(d => d.name === category) const maxAmount = deduction?.maxAmount || Infinity const amount = parseFloat( prompt(`Enter amount for ${category} (${deduction?.description}):`) || '0' ) if (amount > 0) { setIncomeDetails(prev => ({ ...prev, deductions: [...prev.deductions, { category, amount: Math.min(amount, maxAmount), description: deduction?.description }] })) } } const addCustomIncomeSource = () => { const { category, amount } = incomeDetails.customIncomeSource if (category && amount > 0) { setIncomeDetails(prev => ({ ...prev, incomeSources: [...prev.incomeSources, { category, amount }], customIncomeSource: { category: '', amount: 0 } })) } } const addCustomDeduction = () => { const { category, amount } = incomeDetails.customDeduction if (category && amount > 0) { setIncomeDetails(prev => ({ ...prev, deductions: [...prev.deductions, { category, amount }], customDeduction: { category: '', amount: 0 } })) } } const calculateTax = () => { const taxBreakdown: TaxBreakdown[] = [] taxBreakdown.push({ description: 'Income Tax Calculation', oldRegime: '', newRegime: '' }) // Calculate gross total income let grossTotalIncome = incomeDetails.incomeSources.reduce((sum, source) => sum + source.amount, 0) // Apply 30% standard deduction for House Property income const housePropertyIncome = incomeDetails.incomeSources .filter(s => s.category === 'House Property') .reduce((sum, source) => sum + source.amount, 0) const housePropertyDeduction = housePropertyIncome * 0.3 const netHousePropertyIncome = housePropertyIncome - housePropertyDeduction // Recalculate gross total income with house property deduction grossTotalIncome = incomeDetails.incomeSources .filter(s => s.category !== 'House Property') .reduce((sum, source) => sum + source.amount, 0) + netHousePropertyIncome taxBreakdown.push({ description: 'Gross Total Income', oldRegime: grossTotalIncome.toLocaleString('en-IN'), newRegime: grossTotalIncome.toLocaleString('en-IN') }) // Calculate total deductions (excluding house property standard deduction) const totalDeductions = incomeDetails.deductions.reduce((sum, deduction) => sum + deduction.amount, 0) // Calculate taxable income (for old regime) const taxableIncomeOld = Math.max(0, grossTotalIncome - totalDeductions) // For new regime, we don't consider most deductions const taxableIncomeNew = grossTotalIncome taxBreakdown.push({ description: 'Total Deductions', oldRegime: `-${totalDeductions.toLocaleString('en-IN')}`, newRegime: 'Not Applicable' }) taxBreakdown.push({ description: 'Taxable Income', oldRegime: taxableIncomeOld.toLocaleString('en-IN'), newRegime: taxableIncomeNew.toLocaleString('en-IN') }) // Calculate tax under old regime let oldRegimeTax = 0 if (taxableIncomeOld <= 250000) { oldRegimeTax = 0 } else if (taxableIncomeOld <= 500000) { oldRegimeTax = (taxableIncomeOld - 250000) * 0.05 taxBreakdown.push({ description: 'Tax on ₹2.5L-5L @5%', oldRegime: ((taxableIncomeOld - 250000) * 0.05).toLocaleString('en-IN'), newRegime: '' }) } else if (taxableIncomeOld <= 1000000) { oldRegimeTax = 12500 + (taxableIncomeOld - 500000) * 0.2 taxBreakdown.push({ description: 'Tax on ₹2.5L-5L @5%', oldRegime: '12,500', newRegime: '' }) taxBreakdown.push({ description: 'Tax on ₹5L-10L @20%', oldRegime: ((taxableIncomeOld - 500000) * 0.2).toLocaleString('en-IN'), newRegime: '' }) } else { oldRegimeTax = 112500 + (taxableIncomeOld - 1000000) * 0.3 taxBreakdown.push({ description: 'Tax on ₹2.5L-5L @5%', oldRegime: '12,500', newRegime: '' }) taxBreakdown.push({ description: 'Tax on ₹5L-10L @20%', oldRegime: '100,000', newRegime: '' }) taxBreakdown.push({ description: 'Tax above ₹10L @30%', oldRegime: ((taxableIncomeOld - 1000000) * 0.3).toLocaleString('en-IN'), newRegime: '' }) } // Calculate tax under new regime let newRegimeTax = 0 if (taxableIncomeNew <= 300000) { newRegimeTax = 0 } else if (taxableIncomeNew <= 600000) { newRegimeTax = (taxableIncomeNew - 300000) * 0.05 taxBreakdown.push({ description: 'Tax on ₹3L-6L @5%', oldRegime: '', newRegime: ((taxableIncomeNew - 300000) * 0.05).toLocaleString('en-IN') }) } else if (taxableIncomeNew <= 900000) { newRegimeTax = 15000 + (taxableIncomeNew - 600000) * 0.1 taxBreakdown.push({ description: 'Tax on ₹3L-6L @5%', oldRegime: '', newRegime: '15,000' }) taxBreakdown.push({ description: 'Tax on ₹6L-9L @10%', oldRegime: '', newRegime: ((taxableIncomeNew - 600000) * 0.1).toLocaleString('en-IN') }) } else if (taxableIncomeNew <= 1200000) { newRegimeTax = 45000 + (taxableIncomeNew - 900000) * 0.15 taxBreakdown.push({ description: 'Tax on ₹3L-6L @5%', oldRegime: '', newRegime: '15,000' }) taxBreakdown.push({ description: 'Tax on ₹6L-9L @10%', oldRegime: '', newRegime: '30,000' }) taxBreakdown.push({ description: 'Tax on ₹9L-12L @15%', oldRegime: '', newRegime: ((taxableIncomeNew - 900000) * 0.15).toLocaleString('en-IN') }) } else if (taxableIncomeNew <= 1500000) { newRegimeTax = 90000 + (taxableIncomeNew - 1200000) * 0.2 taxBreakdown.push({ description: 'Tax on ₹3L-6L @5%', oldRegime: '', newRegime: '15,000' }) taxBreakdown.push({ description: 'Tax on ₹6L-9L @10%', oldRegime: '', newRegime: '30,000' }) taxBreakdown.push({ description: 'Tax on ₹9L-12L @15%', oldRegime: '', newRegime: '45,000' }) taxBreakdown.push({ description: 'Tax on ₹12L-15L @20%', oldRegime: '', newRegime: ((taxableIncomeNew - 1200000) * 0.2).toLocaleString('en-IN') }) } else { newRegimeTax = 150000 + (taxableIncomeNew - 1500000) * 0.3 taxBreakdown.push({ description: 'Tax on ₹3L-6L @5%', oldRegime: '', newRegime: '15,000' }) taxBreakdown.push({ description: 'Tax on ₹6L-9L @10%', oldRegime: '', newRegime: '30,000' }) taxBreakdown.push({ description: 'Tax on ₹9L-12L @15%', oldRegime: '', newRegime: '45,000' }) taxBreakdown.push({ description: 'Tax on ₹12L-15L @20%', oldRegime: '', newRegime: '60,000' }) taxBreakdown.push({ description: 'Tax above ₹15L @30%', oldRegime: '', newRegime: ((taxableIncomeNew - 1500000) * 0.3).toLocaleString('en-IN') }) } // Apply rebate under Section 87A if applicable let oldRebate = 0 let newRebate = 0 if (taxableIncomeOld <= 500000) { oldRebate = Math.min(oldRegimeTax, 12500) oldRegimeTax = Math.max(0, oldRegimeTax - 12500) } if (taxableIncomeNew <= 700000) { newRebate = Math.min(newRegimeTax, 25000) newRegimeTax = Math.max(0, newRegimeTax - 25000) } if (oldRebate > 0) { taxBreakdown.push({ description: 'Rebate u/s 87A', oldRegime: `-${oldRebate.toLocaleString('en-IN')}`, newRegime: '' }) } if (newRebate > 0) { taxBreakdown.push({ description: 'Rebate u/s 87A', oldRegime: '', newRegime: `-${newRebate.toLocaleString('en-IN')}` }) } // Add cess const oldCess = oldRegimeTax * 0.04 const newCess = newRegimeTax * 0.04 oldRegimeTax *= 1.04 newRegimeTax *= 1.04 taxBreakdown.push({ description: 'Health & Education Cess @4%', oldRegime: oldCess.toLocaleString('en-IN'), newRegime: newCess.toLocaleString('en-IN') }) // Special handling for capital gains const capitalGains = incomeDetails.incomeSources.filter(s => s.category === 'Capital Gains') capitalGains.forEach(gain => { if (gain.subType === 'STCG') { // STCG taxed at 15% const stcgTax = gain.amount * 0.15 * 1.04 // Including cess oldRegimeTax += stcgTax newRegimeTax += stcgTax taxBreakdown.push({ description: 'STCG Tax @15% + Cess', oldRegime: stcgTax.toLocaleString('en-IN'), newRegime: stcgTax.toLocaleString('en-IN') }) } else if (gain.subType === 'LTCG') { // LTCG taxed at 10% above 1 lakh const taxableLtcg = Math.max(0, gain.amount - 100000) const ltcgTax = taxableLtcg * 0.1 * 1.04 // Including cess oldRegimeTax += ltcgTax newRegimeTax += ltcgTax taxBreakdown.push({ description: 'LTCG Tax @10% (above ₹1L) + Cess', oldRegime: ltcgTax.toLocaleString('en-IN'), newRegime: ltcgTax.toLocaleString('en-IN') }) } }) // Business Income (no special tax treatment, just included in total income) const businessIncome = incomeDetails.incomeSources .filter(s => s.category === 'Business/Profession') .reduce((sum, source) => sum + source.amount, 0) if (businessIncome > 0) { taxBreakdown.push({ description: 'Business/Professional Income', oldRegime: businessIncome.toLocaleString('en-IN'), newRegime: businessIncome.toLocaleString('en-IN') }) } // House Property Deduction if (housePropertyDeduction > 0) { taxBreakdown.push({ description: 'Standard Deduction (House Property @30%)', oldRegime: `-${housePropertyDeduction.toLocaleString('en-IN')}`, newRegime: `-${housePropertyDeduction.toLocaleString('en-IN')}` }) } setTaxResults({ oldRegime: Math.round(oldRegimeTax), newRegime: Math.round(newRegimeTax), recommendedRegime: newRegimeTax < oldRegimeTax ? 'New Regime' : 'Old Regime', taxableIncome: taxableIncomeOld, grossTotalIncome, totalDeductions, taxBreakdown, housePropertyDeduction }) setStep('results') } const generatePDF = () => { // In a real implementation, this would generate a PDF with jsPDF or similar alert('PDF generation would be implemented here with company name in background') } return (

Income Tax Calculator (AY 2025-26) {step === 'personal' && (

Personal Information

Full Name

Mobile No

Date of Birth

Father's Name

Address

Aadhaar No

)} {step === 'income' && (

Income Details

Assessment Year

Assessee Type

Sources of Income

{incomeCategories.map(category => ( {category.name} {category.hasSubTypes ? (

{category.subTypes?.map(subType => ( ))}

) : ( )} ))}

Custom Income Source

setIncomeDetails(prev => ({ ...prev, customIncomeSource: { ...prev.customIncomeSource, category: e.target.value } }))} /> setIncomeDetails(prev => ({ ...prev, customIncomeSource: { ...prev.customIncomeSource, amount: parseFloat(e.target.value) || 0 } }))} />

{incomeDetails.incomeSources.length > 0 && (

Added Income Sources

{incomeDetails.incomeSources.map((source, index) => (

{source.category} {source.subType && ` (${source.subType})`} ₹ {source.amount.toLocaleString('en-IN')}

))}

)}

Deductions

{deductionCategories.map(deduction => ( ))}

Custom Deduction

setIncomeDetails(prev => ({ ...prev, customDeduction: { ...prev.customDeduction, category: e.target.value } }))} /> setIncomeDetails(prev => ({ ...prev, customDeduction: { ...prev.customDeduction, amount: parseFloat(e.target.value) || 0 } }))} />

{incomeDetails.deductions.length > 0 && (

Added Deductions

{incomeDetails.deductions.map((deduction, index) => (

{deduction.category}

{deduction.description && (

{deduction.description}

)}

₹ {deduction.amount.toLocaleString('en-IN')}

))}

)}

)} {step === 'results' && (

Tax Calculation Results

Old Tax Regime

₹ {taxResults.oldRegime.toLocaleString('en-IN')}

Includes applicable deductions and rebates

New Tax Regime

₹ {taxResults.newRegime.toLocaleString('en-IN')}

With lower tax rates but fewer deductions

Recommendation

{taxResults.recommendedRegime} is better for you

You could save ₹ {Math.abs(taxResults.oldRegime - taxResults.newRegime).toLocaleString('en-IN')} by choosing the {taxResults.recommendedRegime}

Tax Calculation Sheet

{taxResults.taxBreakdown.map((item, index) => ( ))}

Description	Old Regime	New Regime
{item.description}	{typeof item.oldRegime === 'number' ? `₹ ${item.oldRegime.toLocaleString('en-IN')}` : item.oldRegime}	{typeof item.newRegime === 'number' ? `₹ ${item.newRegime.toLocaleString('en-IN')}` : item.newRegime}
Total Tax Liability	₹ {taxResults.oldRegime.toLocaleString('en-IN')}	₹ {taxResults.newRegime.toLocaleString('en-IN')}

Income Summary

Income Sources

{incomeDetails.incomeSources.length > 0 ? (

{incomeDetails.incomeSources.map((source, index) => (

{source.category} {source.subType && ` (${source.subType})`} ₹ {source.amount.toLocaleString('en-IN')}

))}

) : (

No income sources added

)}

Deductions

{incomeDetails.deductions.length > 0 ? (

{incomeDetails.deductions.map((deduction, index) => (

{deduction.category}

{deduction.description && (

{deduction.description}

)}

₹ {deduction.amount.toLocaleString('en-IN')}

))}

) : (

No deductions added

)}

{taxResults.housePropertyDeduction > 0 && (

Standard Deduction (House Property @30%): -₹ {taxResults.housePropertyDeduction.toLocaleString('en-IN')}

)}

Gross Total Income: ₹ {taxResults.grossTotalIncome.toLocaleString('en-IN')}

Total Deductions: ₹ {taxResults.totalDeductions.toLocaleString('en-IN')}

Taxable Income: ₹ {taxResults.taxableIncome.toLocaleString('en-IN')}

)} {step === 'personal' ? ( ) : ( )} {step === 'results' ? (

) : step === 'income' ? ( ) : ( )}

) }