1. Client tax profile FY 2025-26 rates
Entity type
Individual / HUF
Proprietorship
Partnership / LLP
Pvt Ltd (Regular 25%)
Pvt Ltd (Sec 115BAA β 22%)
Income slab
5%
10%
15%
20%
30% (HNI)
Surcharge (optional, on tax)
None
10% (income 50L β 1Cr)
15% (1Cr β 2Cr)
25% (above 2Cr)
π§Ύ Effective tax rates applied (base + surcharge + 4% cess)
β‘ Or upload PMS files (one-click client review)
Upload all 3 DR Brokers PMS files at once β I auto-detect each, parse, and compute complete post-tax XIRR for the client. Works with any combination of:
- Capital Gain Detail (.xlsx) β realized switches with ST/LT split β exact realized post-tax XIRR
- Holdings / Portfolio Summary (.xlsx) β current funds with unrealised gains β hypothetical post-tax CAGR
- Transactions Report (.xls / .xlsx) β every transaction β complete cash flow picture
Parses automatically when files are picked
π Tax rules used (FY 2025-26)
Entity-wise base rates (debt funds & business income)
| Individual / HUF | Slab rate as per total income β 5% / 10% / 15% / 20% / 30%. Surcharge 10%/15%/25% kicks in above βΉ50L/βΉ1Cr/βΉ2Cr respectively. + 4% cess on tax. |
| Proprietorship | Same as Individual (proprietor pays on personal return). Income added to owner's return. |
| Partnership Firm / LLP | Flat 30% regardless of income. Surcharge 12% if income > βΉ1Cr. + 4% cess. Effective: 31.2% (no surcharge) or 34.944% (with surcharge). |
| Pvt Ltd / Domestic Co. (Regular) | 25% (if turnover < βΉ400Cr in FY22-23). Surcharge 7% (income 1-10Cr) or 12% (>10Cr). + 4% cess. Effective: 26% / 27.82% / 29.12%. |
| Pvt Ltd (Sec 115BAA) | 22% flat (no deductions regime). Surcharge 10% flat + 4% cess. Effective: 25.17%. |
| Pvt Ltd (Sec 115BAB β new mfg) | 15% flat for new manufacturing companies. + 10% surcharge + 4% cess. Effective: 17.16%. Rare β not in selector. |
Fund type tax treatment
| Arbitrage (held < 12 months) | STCG @ 20% (Sec 111A). Same for all entities. +cess +surcharge as applicable to entity. |
| Arbitrage (held > 12 months) | LTCG @ 12.5% (Sec 112A) on gains above βΉ1.25L per PAN per year. Exemption applies to all entities (individual / HUF / LLP / Co.). |
| Equity (held < 12 months) | STCG @ 20% (Sec 111A). Same for all entities. |
| Equity (held > 12 months) | LTCG @ 12.5% (Sec 112A) above βΉ1.25L. Same as Arbitrage. |
| Debt β purchased on/after 1-Apr-2023 | Entity's slab rate (Sec 50AA). For Individual 30% bracket: 30%. For LLP: 30%. For Pvt Ltd: 22-25%. No LT/ST distinction. |
| Debt β purchased before 1-Apr-2023 (held < 24 months) | Entity's slab rate (STCG). |
| Debt β purchased before 1-Apr-2023 (held > 24 months) | LTCG @ 12.5% (Budget 2024 removed indexation but reduced rate from 20% to 12.5%). |
| Hybrid (65%+ equity) | Same as equity (12mo cutoff, 12.5% LTCG / 20% STCG). |
| Hybrid (less than 65% equity) | Same as debt-new β entity's slab rate. |
STP impact: Each STP installment is a partial redemption β taxable event. This calculator approximates by treating current value as a single redemption at today's date. For exact per-transaction tax, use your DR Brokers PMS Capital Gain Detail file β we can add an upload mode that parses ST/LT gain row-by-row.