New regime
- ₹4,00,000 at 0%₹0
- ₹4,00,000 at 5%₹20,000
- ₹2,00,000 at 10%₹20,000
- Tax before rebate₹40,000
- Rebate (section 156)−₹40,000
- Tax to pay₹0
₹0 tax: income is under ₹12,00,000, so the rebate cancels the whole tax.
Pannu Lekkaపన్ను లెక్క
Old regime or new? The answer in one screen.
Type your salary or pension. Pannu Lekka shows which regime costs you less, by how much, and why. It is built for Tax Year 2026-27 under the Income-tax Act, 2025, for salaried people and pensioners.
Example: total income ₹10,00,000
New regime
₹0
Old regime
₹1,17,000
New regime costs less: you save ₹1,17,000
The same income can give two very different taxes. Pannu Lekka works out both for your own figures.
Get it on Google Play
Tax Year 2026-27 · Income-tax Act, 2025 · rules last reviewed 20 October 2026
At a glance
- Free to use. Nothing is locked behind a payment.
- Works offline. No internet needed to calculate.
- No login and no PAN. We never ask for either.
- Telugu first, with 10 more languages.
- One small ad below the result. Never while you type.
Your income climbs a staircase of slabs
Each step is one slab and carries its rate. A step fills as far as your income reaches it. The new regime has seven even steps; the old regime has fewer, steeper ones. The same income lands very differently.
Example: total income ₹10,00,000 in each regime
Old regime
- ₹2,50,000 at 0%₹0
- ₹2,50,000 at 5%₹12,500
- ₹5,00,000 at 20%₹1,00,000
- Tax on the slabs₹1,12,500
- Cess 4% on ₹1,12,500+₹4,500
- Tax to pay₹1,17,000
₹1,17,000 tax: income is above ₹5,00,000, so there is no rebate.
- Filled step: income taxed here
- Dashed step: above your income
- Green line: the rebate edge
Total income means income after deductions. In the old regime your claims (80C, HRA, home-loan interest and more) bring the figure down, so the app works out both regimes for you and tells you which wins.
What you see
The answer comes first. The working sits one tap below it.
Which regime, and how much you save
Both taxes and the difference, shown without scrolling and updated as you type.
Every line has its rule
Each number carries the section of the Income-tax Act, 2025 and a plain-words reason. One tap answers "why is my tax zero?"
Where the old regime starts to win
"The old regime wins only if your claims pass ₹X." The app finds that figure for you.
About what your employer deducts each month
Yearly tax divided by 12, with a reminder that your employer may differ.
Save each person separately
Me, Father, Offer B. Compare any two saved calculations side by side.
Share a clear summary
As an image, a PDF or a text for WhatsApp, in your language, with the rules line and the disclaimer.
Made for
Salaried people
Teachers, government staff, bank and IT employees: which regime to tell your employer, before the investment-proof month.
Pensioners and family pensioners
Senior and super-senior slabs in the old regime, the interest deduction, and the question "do I pay any tax at all?"
Sons and daughters doing it for a parent
Save one calculation per person and share the result without retyping.
This year in four lines
- The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. Income earned from 1 April 2026 to 31 March 2027 is Tax Year 2026-27.
- The new regime is the default. Tax is nil up to ₹12,00,000 of total income because of the rebate.
- Standard deduction is ₹75,000 in the new regime and ₹50,000 in the old regime.
- HRA at 50% of salary now applies in 8 cities, not 4.
What this app does not cover
Capital gains of any kind, business or professional income, agricultural income, NRI and HUF, advance-tax dates, perquisites and allowance limits, and filing your return. If you have capital gains or business income, the result does not include them. Pannu Lekka does not give investment advice.
Your figures stay on your phone
No account, no server of ours. One Google ad banner collects some device data, and the privacy policy says exactly what.
Read the privacy policyNot a government app
Not affiliated with the Income Tax Department or any government body. Estimate only, not tax advice. Verify at incometax.gov.in.
Read the disclaimer