About Adullam Tools

Adullam Tools gathers the calculations that come up repeatedly when running an Indian entity. Convert annual CTC into monthly take-home, compare the new and old income tax regimes, compute EPF, gratuity and the HRA exemption, build a twelve-month TDS schedule, and generate payslips and board resolutions as downloadable documents. You can also compare the company's own corporate tax under the concessional regime, check GST invoices and place of supply, and lay out the statutory deadlines that apply to your company on a calendar.

Every calculation runs inside your browser. Everything works without signing up, and unless you use the saving features that come with an account, the figures you enter into a calculator are not sent to a server. Two things you type do reach our server: company search terms, which travel in the page request, and the email address you leave if you register interest in a tool. Section 2 of the privacy policy describes what the server records.

The tools available today are:

• Salary calculator — CTC to monthly take-home, and back
• Income tax comparison — annual difference between the new and old regimes
• Corporate tax calculator — the 25%/30% normal rates against the 22% regime, with MAT, the four advance tax instalments and return due dates
• TDS projection — the twelve-month withholding schedule under s.392 (formerly s.192)
• Payslip generator — Indian format, with PDF export
• GST invoice checker — the CGST Rule 46 particulars, with a PDF draft
• GSTIN checker — format and check-digit validation, read out position by position
• Place of supply — CGST+SGST or IGST under IGST Act sections 10 to 13
• e-Invoice guide — an INV-01 JSON draft for the IRP (the IRN and signed QR code come only from the government portal)
• Compliance calendar — the statutory deadlines and penalties that apply to your company, as a calendar feed or printable PDF
• Labour code checker — whether wages reach 50% of total remuneration
• Board resolution generator — PDF and Word export
• Director (DIN) lookup guide — how to check directors and DINs yourself on the MCA portal
• Gratuity, EPF and HRA calculators
• Company search — Indian companies and LLPs by name, CIN or LLPIN (MCA Company Master Data, published on data.gov.in)

India has no shortage of salary calculators. Most of them return a figure and leave three gaps. They do not explain what each line is or why it is being deducted. They show rupees only, so nothing can go straight into a report kept in another currency. And they do not say which version of the law they encode.

Indian rates change with the February Union Budget, and in November 2025 the four labour codes came into force and redefined what counts as wages. A calculator that hides its as-of date is a liability when the ground moves that often.

Adullam Tools is built around closing those three gaps: every statutory line carries a plain-language explanation and the section it comes from, every amount carries a conversion in your chosen currency, and every statutory rate carries its as-of date.

Adullam Tools is built and run by Adullam Corporation Inc. (주식회사 아둘람코퍼레이션), a company incorporated in the Republic of Korea. Under the name Adullam Consulting, the company advises businesses setting up and operating entities in India on incorporation, tax and accounting, licences and incentives, and HR and legal matters, from Seoul and from offices in Bengaluru, Chennai and New Delhi.

• Company: Adullam Corporation Inc. (CEO: Inae Lim)
• Business registration number (Republic of Korea): 491-88-03860
• Registered office: 6F F61, 602 Yeongdong-daero, Gangnam-gu, Seoul, Republic of Korea
• Company website: adullamcorp.com

Adullam Tools is free to use. Using it does not create an advisory or client relationship with Adullam Corporation Inc., and its results are reference figures, not advice (see the disclaimer). Questions about Adullam Tools go to the contact address below.

The calculations rest on the following laws and official sources:

• Income tax — Income-tax Act, 2025 from tax year 2026-27 (Income-tax Act, 1961 for FY 2025-26 and earlier) and the Finance Act for the relevant year
• Corporate tax — the First Schedule of the relevant Finance Act (rates, surcharge, marginal relief, cess), ss.115BAA, 115JB and related sections of the 1961 Act, ss.200, 206 and related sections of the 2025 Act, and CBDT circulars
• EPF · EPS · EDLI — EPF & MP Act 1952, EPS 1995, EDLI 1976 and EPFO circulars
• ESIC — Code on Social Security, 2020 (Chapter IV) and the Social Security (Central) Rules, 2026, with the ₹21,000 ceiling carried over from the ESI (Central) Rules, 1950; the ESI Act, 1948 for pay months up to October 2025
• Gratuity — Code on Social Security, 2020 (in force 21 November 2025), ss.53–56, and the Social Security (Central) Rules, 2026; the Payment of Gratuity Act 1972, s.4, for exits up to 20 November 2025
• HRA exemption — Income-tax Act, 2025 Schedule III Table Sl.11 read with Rule 279 of the Income-tax Rules, 2026 (formerly s.10(13A) and Rule 2A)
• Professional tax and labour welfare fund — state legislation and Article 276(2) of the Constitution
• Labour codes — Code on Wages 2019, s.2(y), in force from 21 November 2025
• GST — the CGST Act and CGST Rules (including Rule 46) and IGST Act sections 10 to 13; for e-invoicing, the NIC INV-01 schema
• Company law and compliance — the Companies Act, 2013 and its rules, and the filing and payment provisions of each statute
• Company data — data.gov.in open data (MCA Company Master Data, Government Open Data License – India)
• Exchange rates — a public API serving European Central Bank reference rates, with a secondary source and a built-in fallback

This is an independent service with no connection to the Government of India, the Income Tax Department, EPFO or any state government. Please consult the official sources for the authoritative text of any provision.

Every statutory figure Adullam Tools uses — a rate, a ceiling, a slab boundary, a due date — sits in a table keyed by financial year. Each entry records the provision or notification it comes from and an as-of date, usually the day that figure took effect. Calculator pages show at the top the date their statutory rates are taken as of, and name the provision behind the main results, so you can see which version of the law a figure reflects.

We work from primary sources wherever we can obtain them: the Gazette notification, the CBDT circular, the EPFO or ESIC notification, the Ministry of Labour and Employment FAQ, or the state Act or ordinance. In a few places the original could not be obtained and we rely on a secondary copy or unofficial guidance; where that could change a result, the screen says so. The list of recent legal updates below names the document behind each change.

The calculation engines are covered by automated regression tests: worked examples with known answers, cases on either side of thresholds such as the tax rebate, the surcharge bands and the EPF and ESIC wage limits, and checks that the explanatory text on a page still matches the figures the calculator uses. When a rate changes, the tests that hold the old figure fail and have to be updated deliberately.

Where the law can be read more than one way, or no official clarification has been issued yet, the screen says so and states which reading the calculator follows — for example, how the September 2026 change in the EPF wage ceiling is split within that month, or whether employer PF contributions count towards total remuneration in the 50% wage test.

Figures are reviewed at these points:

• Immediately after the February Union Budget — income tax and corporate tax rates, standard deduction, rebate thresholds
• At the start of each financial year on 1 April — switching to the new year's figures
• Whenever a wage ceiling or contribution rate is notified for EPF or ESIC
• Whenever a CBDT circular extends a filing or payment date
• Whenever a state amends its professional tax or labour welfare fund schedule

Where a financial year's rates have not yet been enacted, the previous year's figures are carried forward and the screen says so.

Recent changes in the law, and in how Adullam Tools applies it. Each date is the day the change was made in Adullam Tools' code, not the day the law took effect; the document it was checked against is in brackets.

• 2026-10-10 — Labour codes: employer PF and pension contributions now count towards total remuneration in the 50% wage test, and gratuity for exits from 21 November 2025 is worked out on Code wages (Ministry of Labour and Employment additional FAQs of 16 March 2026, Q1, Q6 and Q17)
• 2026-10-10 — Tamil Nadu professional tax: Greater Chennai half-yearly rates, deduction from August and January pay, and liability only for those employed on the first day of the half-year (Council Resolution No. 574/2024; Tamil Nadu Urban Local Bodies Act, 1998 s.117-B(2) and Rules, 2023 r.277)
• 2026-10-10 — Corporate tax calculator added: the normal rates against the 22% regime, MAT as a 14% final tax from tax year 2026-27, advance tax instalments and return due dates (First Schedule to the Finance Acts 2025 and 2026; Income-tax Act, 2025 ss.200 and 206)
• 2026-10-10 — Company return due date for FY 2025-26 moved from 31 October to 21 November 2026, and the tax audit report from 30 September to 21 October; transfer-pricing cases unchanged (CBDT Circular No. 07/2026 of 28 September 2026)
• 2026-10-10 — Professional tax: Karnataka ₹200 a month and ₹300 in February (Karnataka Act 33 of 2025); Odisha no longer levied from FY 2026-27 (Odisha Ordinance No. 2 of 2026, repealing the tax from 1 April 2026)
• 2026-10-03 — EPF, EPS and EDLI contributions worked out on Code wages, including the 50% add-back, from the November 2025 wage month (Code on Social Security, 2020 s.16(1); S.O. 5936(E) and S.O. 3582(E))
• 2026-10-02 — EPF wage ceiling raised from ₹15,000 to ₹25,000 from 17 September 2026, taking the monthly maximum to ₹2,083 for EPS and ₹125 for EDLI (S.O. 5109(E))
• 2026-10-02 — ESIC: coverage and contributions on Code wages from the November 2025 wage month, with the ₹21,000 limit unchanged (Code on Social Security, 2020 s.2(88); Ministry of Labour and Employment additional FAQs of 16 March 2026, Q12)
• 2026-10-01 — Income-tax Act, 2025 applied from tax year 2026-27: section and form numbers follow the year (salary TDS under s.392, formerly s.192), with the slabs confirmed by the Finance Act, 2026; FY 2025-26 stays under the 1961 Act

Adullam Tools does not provide tax or legal advice. It does not make judgements on individual cases, file returns, or run payroll. Results should be reviewed by an Indian chartered accountant or your payroll provider before they are acted on.

We also do not store the salary figures you enter, never send employee names, PANs or account numbers to our server, and do not collect identifying information to sell or share. Accounts exist only for people who want their company details saved.

Every feature is free. We intend to cover hosting and maintenance with advertising served through Google AdSense. Where ads appear, they are placed only where they do not interrupt an input form or sit on top of a calculation result.

Advertising cookies and how to opt out of personalised ads are covered in the privacy policy.

If a figure looks wrong, or the law has changed and Adullam Tools has not caught up, please write to the email address under Contact just below. A report is quickest to check when it includes:

• The page address — on most calculators it also carries the figures you entered
• The inputs you used and the result you expected
• The source you are relying on: a section, notification, circular or official FAQ, with a link if you have one

Please leave out employee names, PANs and bank details; a calculation can be checked without them.

We check each report against the law and official guidance. Where Adullam Tools is wrong, we correct it, and changes in how the law is applied are added to the list of recent legal updates above.