What comes out of your CTC
Take-home pay is gross salary minus three regulars: income tax deducted monthly as TDS under section 192, employee EPF at 12% of basic pay, and professional tax where your state levies it. Under the new regime for AY 2026-27, salaried taxpayers get a ₹75,000 standard deduction, and the section 87A rebate makes the tax nil when total income does not exceed ₹12 lakh.
If the TDS on your payslip looks off
The usual culprits are a missed declaration, a regime mismatch between you and payroll, or bonus months taxed at a flat estimate. It reconciles at ITR time — but a year of excess TDS is an interest-free loan to the government. Our income tax service can review the structure and your return together, and the full calculator compares both regimes.