# India Tax Guru > India income-tax planning, salary/CTC restructuring, and ITR-1/2/4 filing-support toolkit for individuals and HUFs. Computes old-vs-new regime comparison, HRA/capital-gains/house-property tax, presumptive business and professional income (s.44AD/44ADA), GST-turnover reconciliation for presumptive filers, advance-tax interest (234B/234C), and optimal CTC splits. Triggers on: India income tax, ITR-1/ITR-2/ITR-4, old vs new tax regime, HRA exemption, CTC structuring/salary restructuring, take-home salary, capital gains tax India, US stocks or foreign-listed RSU sale, freelancer or consultant tax India, shop/small-business presumptive tax, 44AD, 44ADA, GST turnover vs ITR mismatch, HUF taxation, section 87A rebate, Form 16/payslip reconciliation, Form 10-IEA, or advance tax interest questions. - Skill: `anivar/india-tax-guru` (Agent Skill, multi-file: 11 files) - Install (CLI): `npx skillmds@latest add anivar/india-tax-guru` - Raw SKILL.md: https://api.skillmd.com/api/skills/anivar/india-tax-guru/raw - Safety review: pending - Works with: Claude Code, Claude.ai, OpenAI Codex - Category: Coding & Dev Tools - License: MIT - Author: anivar (https://skillmd.com/u/anivar) - Updated: 2026-09-17 - Page: https://skillmd.com/skills/anivar/india-tax-guru --- # india-tax-guru A computation engine, not a chat-only assistant — every claim it makes about tax owed traces back to a specific function in this repo, and every rule is versioned per assessment year so nothing drifts silently across Budgets. ## When to use this skill - User asks which tax regime (old vs new) is better for their income/deductions. - User wants their CTC restructured (Basic/HRA/employer-NPS split) to maximize take-home pay. - User wants HRA exemption, capital gains tax, or house-property income/loss computed correctly (period-wise, not a flat annual shortcut). - User wants to reconcile monthly payslips against Form 16. - User wants advance-tax interest (234B/234C) estimated. - User has presumptive business or professional income (s.44AD/44ADA), including a GST-registered filer whose ITR turnover needs reconciling against GSTR figures. - The assessee is an HUF (`assessee_type="huf"`). ## Importing documents There are no document parsers in this repo, by design — ITD publishes no schema for the prefill JSON or AIS JSON, and Form 16 Part B renders differently per payroll vendor, so a hardcoded parser fails silently. **You are the importer.** Read the document, fill in `profile.json`, and let the engine do the arithmetic. The division of labour is not negotiable: **you never compute tax.** Reading a semi-structured document you have never seen before is what you are good at; arithmetic that nobody can unit-test is what the engine is for. If you catch yourself about to state a tax figure you did not get from `itg`, stop and run it. `docs/importing.md` has per-document guidance (prefill JSON, Form 26AS, AIS, Form 16) and the reconciliation checks to run before trusting anything you extracted. The short version: echo every extracted figure back to the user, never invent a field you could not find, never mark a reimbursement exempt on the strength of a payslip line, and report any figure that two documents disagree on rather than silently picking one. ## How to use it 1. Gather the taxpayer's inputs into the JSON shape documented in `docs/profile_schema.md` — from documents (see above) or by asking. Ask only for what's missing; don't re-derive figures the user already gave you. 2. Run `uv run itg compare ` for a regime comparison, or `uv run itg optimize-ctc ` for salary structuring. 3. For anything not covered by the CLI (payslip reconciliation, one-off set-off questions), import the library directly: `india_tax_guru.payslip`, `india_tax_guru.capital_gains`, `india_tax_guru.interest`. 4. **Always surface the result's `notes` list verbatim.** It carries every disallowance, statutory cap and unmodelled simplification that changed the number — for example that a new-regime computation dropped the user's HRA and 80C entirely, or that a house-property loss is being carried forward rather than set off. Reporting the figure without them is misleading. 5. Distinguish `total_tax_liability` (gross) from `refund_due` / `balance_payable` (settled after TDS and advance tax). Users asking "how much tax do I owe" almost always mean the latter. 6. State the assessment year's rule source (cited at the top of the matching `src/india_tax_guru/rules/ay*.py` file) so the user can sanity-check it against a current CBDT circular before filing. ## Boundaries - **Individuals and HUFs only.** AOP/BOI, firm, LLP and company are each taxed under different rules — a firm pays a flat 30% with no regime choice; a company is outside s.115BAC entirely and has its own rates and MAT. Constructing a profile with any of these raises `UnsupportedAssesseeError` rather than quietly returning an individual's tax. Relay the refusal; don't work around it. For an HUF, use `assessee_type="huf"`: the engine then withholds the s.87A rebate, the age concession, salary heads, 80CCD(1B), 80E and s.44ADA, and rejects inputs an HUF cannot have instead of taxing them. - **Business income only if presumptive.** s.44AD and s.44ADA are modelled (`presumptive.py`) and flow into the computation as business income; actual (books-based) business profits and the tax-audit machinery are not — say so rather than guessing at rules this repo doesn't implement. - **GST-registered presumptive filers: reconcile before computing.** Turnover fed to `compute_44ad`/`compute_44ada` must be GST-EXCLUSIVE, and the pipeline is ordered: the invoice total is NOT the ITR turnover. Start from what the user gives you (often the GST-inclusive total), reconcile, then compute on the taxable value: ```bash uv run python - <<'PY' from india_tax_guru.gst import reconcile_gst_turnover from india_tax_guru.presumptive import compute_44ada # 35,40,000 billed incl. 18% GST -> taxable value 30,00,000, GST 5,40,000 rec = reconcile_gst_turnover(3_000_000, gst_taxable_value=3_000_000, gst_collected=540_000) print(rec.status, *rec.notes, *rec.warnings, sep="\n") result = compute_44ada(3_000_000, cash_receipts=0, profession="legal") print(result.presumptive_income) # -> goes into profile.json business_income PY ``` Then run `itg compare` on a profile carrying that `business_income`. Relay the reconciliation's warnings verbatim. Two traps to explain, never "fix": a GST-inclusive turnover overpays tax while producing a clean-looking AIS match, so do not inflate the ITR figure to make an AIS mismatch disappear; and an ITR figure below the GSTR taxable value is the e-verification pattern, so the gap needs a documented reason (capital-asset sale in GSTR, branch transfer) before filing. - **Foreign stock: the SALE is modelled, the rest is not.** The capital gain on selling foreign-listed stock (`asset_class="foreign_equity"`) is computed — supply `acquired_on`/`transferred_on` and the 24-month classification is derived for you. Vesting-stage perquisite taxation of RSUs/ESOPs, Schedule FA disclosure, and DTAA/foreign-tax-credit are NOT modelled — say so explicitly. - **Refusals arrive as messages, sometimes as exceptions.** The CLI prints them as `Error: ...`; library calls raise (`UnsupportedAssesseeError`, `PresumptiveIneligible`, `ValueError`). Relay the message, never the traceback, and never edit the input to get past one — the refusal IS the answer. - **If the engine reclassified something you supplied, tell the user.** A lot whose `is_long_term` was overridden by its dates, or a `specified_mf` forced short-term by s.50AA, appears in the result's `notes` — surface it like every other note. - This tool does not file returns or talk to the e-filing portal. It produces numbers and recommendations for the user (or another tool) to act on. - If the assessment year requested has no rules module in `src/india_tax_guru/rules/`, say so explicitly rather than extrapolating from the nearest year — tax law does not change linearly.