See your 8th Pay Commission salary next to your 7th CPC pay today.
Pick your pay level, set the fitment factor, and compare your current 7th CPC salary with the projected 8th CPC salary side by side, with DA, HRA, transport allowance, NPS, and an arrears estimate. The 8th CPC figures are projections, since the official fitment factor is not yet announced.
Pay matrix projection: fitment factor and revised pay build-up
How the 8th Pay Commission Will Change Your Salary
In short: The 8th Pay Commission revises central government salaries by multiplying your current 7th CPC basic pay by a fitment factor to set a new, higher basic. Your accumulated dearness allowance, about 60 percent as of January 2026, merges into that new basic and the DA counter resets to 0 percent.
Even though DA restarts at zero, your take-home rises because the new basic is much larger. The official fitment factor is not yet announced, so every 8th CPC figure here is a projection.
For central government employees and pensioners, the fitment factor is the single most important number in a pay commission. It is a simple multiplier: your revised basic pay equals your current basic multiplied by the factor.
The 7th CPC used 2.57x when it replaced the 6th CPC in 2016. For the 8th CPC, the government baseline is expected around 1.92x, while staff federations have demanded up to 2.86x, with realistic central estimates clustering around 2.28x to 2.46x. Nothing is final until the commission submits its report, expected around mid-2027 given the 18-month mandate from its constitution on 3 November 2025, and the Cabinet approves it.
The calculator above lets you set any fitment factor and see your projected 8th CPC salary next to your factual 7th CPC salary, with the full breakup of basic, DA, HRA, transport allowance, and NPS. It also estimates the arrears you would receive, since the revised pay applies retrospectively from the reference date of 1 January 2026 even if the government notifies it later.
This retrospective feature is important for planning, because it means the value of the revision does not disappear if implementation is delayed; it simply accrues as arrears that are paid in a lump sum once the new structure takes effect. For an employee, that turns a delay from a loss into a deferred gain, though it also means the exact timing of the cash is uncertain until the notification arrives.
Why your take-home rises even though DA resets to zero
This is the point that confuses most employees. Today your salary slip shows a large DA figure, around 60 percent of basic.
When the 8th CPC is implemented, that accumulated DA is absorbed into the new basic pay through the fitment factor, and the DA percentage restarts at 0 percent. It looks alarming, but it is not a loss.
The fitment factor is calibrated precisely to merge the existing DA into the higher basic. Your new basic pay is so much larger that even with 0 percent DA, your gross and in-hand are higher than before. A fresh DA cycle then begins and grows again with inflation over the following years.
Under the hoodHow This Pay Commission Calculator Works
The tool builds two salary slips side by side, one factual and one projected, so you can compare them line by line. Understanding each step helps you sanity-check any figure.
Step one: the 7th CPC slip, from real numbers
The calculator starts with your current basic pay, which you select from the 7th CPC pay matrix by pay level, or edit if annual increments have moved you to a higher cell. It then adds dearness allowance at the current rate, house rent allowance based on your city class, and transport allowance based on your level and city, including the DA on transport allowance.
It subtracts the NPS contribution for post-2004 entrants. The result is your factual 7th CPC in-hand salary, the figure you can check against your own payslip.
Step two: the 8th CPC slip, from your fitment factor
For the projection, the calculator multiplies your 7th CPC basic by the fitment factor you set and rounds to the nearest hundred, as pay matrices do. It sets DA to 0 percent, because the old DA has merged into the new basic.
It recalculates HRA at the reset base rates, which are lower percentages than today but applied to a much larger basic, so the absolute HRA still rises. It keeps transport allowance and reapplies NPS. The result is your projected 8th CPC in-hand, and the difference between the two slips is your projected hike.
Everything on the 8th CPC side is a projection. The fitment factor and revised pay matrix have not been officially announced. Use the calculator to model scenarios, not to plan around an exact figure. Only the 7th CPC side reflects current, notified rules.
7th CPC Pay Matrix and Allowance Rules
The figures below are the current, notified 7th CPC rules the calculator applies to your factual salary. Confirm the latest position against the official Ministry of Finance and Department of Expenditure notifications before relying on them.
Pay matrix entry pay by level
| Pay level | Entry basic pay | Typical posts |
|---|---|---|
| Level 1 | Rs 18,000 | Multi-tasking staff, Group D |
| Level 6 | Rs 35,400 | Inspector, Assistant |
| Level 7 | Rs 44,900 | Superintendent, Section Officer |
| Level 10 | Rs 56,100 | Group A entry, Assistant Commissioner |
| Level 13 | Rs 1,23,100 | Director |
| Level 14 | Rs 1,44,200 | Joint Secretary |
| Level 18 | Rs 2,50,000 | Cabinet Secretary (fixed) |
The pay matrix has 18 levels, plus Level 13A. Within each level, pay progresses through numbered cells, one annual increment of about 3 percent each 1 July.
The minimum basic pay is Rs 18,000 at Level 1 and the apex is a fixed Rs 2,50,000 at Level 18. When you promote or complete Modified Assured Career Progression milestones, you move to a higher level.
Allowances and deductions
| Component | 7th CPC rule (current) | 8th CPC (projected) |
|---|---|---|
| Dearness allowance | 60 percent of basic (Jan 2026) | Merges into new basic, resets to 0 percent |
| HRA | X 30, Y 20, Z 10 percent | Reset base X 24, Y 16, Z 8 percent |
| Transport allowance | Fixed by level and city, plus DA on TA | Broadly retained, DA on TA resets |
| NPS | 10 percent of Basic plus DA | 10 percent of the new Basic |
| Fitment factor | 2.57x (applied in 2016) | Projected 1.92x to 2.86x, not official |
Dearness allowance is revised twice a year, effective January and July, based on the All India Consumer Price Index for Industrial Workers. HRA percentages stepped up to 30, 20, and 10 percent once DA crossed 50 percent.
Transport allowance is a fixed amount by pay level and city class, itself increased by the DA rate. For a focused view of any single allowance, pair this with the dearness allowance calculator and the HRA calculator.
Allowance detailThe Allowances That Shape Your Government Salary
Basic pay is only the foundation. For central government employees, a set of allowances sits on top of the basic and often adds fifty percent or more to the gross. Understanding each one helps you read your payslip and see exactly how a pay commission changes your total earnings, not just the headline basic.
Dearness allowance is the largest add-on and the one most directly tied to inflation. It is a percentage of basic pay, revised twice a year in January and July based on the All India Consumer Price Index for Industrial Workers.
As of January 2026 it stands at 60 percent, meaning an employee with a Rs 56,100 basic receives about Rs 33,660 in DA every month. Because DA is recalculated on the same basic for everyone at a level, the percentage is uniform but the rupee amount differs by pay. When a pay commission arrives, the accumulated DA is the reason the fitment factor works the way it does: the factor absorbs that DA into the new basic, which is why the DA line resets afterward.
House rent allowance is the next major component. It is 30 percent of basic for X-class metros, 20 percent for Y-class cities, and 10 percent for Z-class towns, with these higher rates applying because DA has crossed the 50 percent threshold.
If you live in government-provided quarters, your HRA is nil, which materially changes your gross, so anyone in official accommodation should model that in the calculator. Under the 8th CPC the base HRA rates reset lower, but the far larger revised basic means the actual HRA in rupees still rises for most employees.
Transport allowance covers commuting and is a fixed amount determined by your pay level and city class, not a percentage of basic. Higher levels and metro postings receive more, and the transport allowance itself is increased by the current DA rate, so it moves with inflation.
Alongside these, various post-specific allowances such as nursing allowance, hard-duty allowance, and headquarters allowance apply to particular cadres. The calculator focuses on the core components that affect the widest set of employees, and you should add any post-specific allowance separately when reconciling with your own slip.
History and contextHow Pay Commissions Have Evolved
India has revised central government pay through a series of pay commissions, each roughly a decade apart, and understanding the pattern helps set realistic expectations for the 8th. The 6th Pay Commission, implemented from 2006, used a system of pay bands and grade pay that many found complex and opaque. The 7th Pay Commission, implemented from 1 January 2016, swept that away and replaced it with a single, transparent pay matrix of 18 levels, applying a uniform fitment factor of 2.57x to move employees onto the new structure.
That 2.57x figure is often cited as a benchmark for the 8th CPC, but the two situations are not identical. The 7th CPC’s factor absorbed an accumulated DA of about 125 percent, whereas the 8th CPC starts from a lower DA base of around 55 to 60 percent.
On a pure inflation-adjustment basis, this implies the 8th CPC fitment factor could land below 2.57x, which is why the government’s expected opening near 1.92x is plausible. Staff federations, naturally, push for more, formally demanding factors up to 2.86x in their memorandums, arguing that the real cost of living has risen faster than the indices capture.
The mechanics of transition have stayed consistent across commissions. The accumulated dearness allowance merges into the new basic, DA resets to zero and begins a fresh cycle, allowances recalculate on the new base, and the revision applies retrospectively from a reference date, generating arrears for the gap between that date and actual implementation.
Pensioners are revised using the same factor, ensuring parity between serving and retired employees. This predictable template is what allows a calculator like this one to model the transition even before the official numbers are published, provided the projection is clearly labelled as such.
What makes the 8th CPC particularly significant is its timing and scale. It affects roughly one crore central government employees and pensioners, and its cost has substantial implications for the union budget.
This is one reason the government tends to move deliberately, studying the commission’s recommendations carefully before approval. For the individual employee, the practical advice is the same as it has always been: understand the mechanics, model a sensible range of outcomes, prepare for the arrears, and wait for the official notification before making any irreversible financial decision.
The lump sumWhat to Do With Your Pay Commission Arrears
One feature of every pay commission that employees underestimate is the arrears payment. Because the revised pay is effective from a reference date but paid out only after the government notifies the new structure, the gap between those two dates accumulates as a lump sum. For a mid-level employee, several months of the difference between the new and old salary can add up to a substantial one-time credit, sometimes a few lakh rupees.
The first thing to understand is the tax treatment. Arrears are taxable in the year they are received, and because they represent income relating to earlier months, receiving them all at once can push you into a higher slab for that year than your normal salary would.
Indian tax law provides relief for salary arrears, which spreads the tax impact back over the years to which the arrears relate, reducing the bunching effect. It is worth checking whether you qualify for this relief and filing the appropriate form, because it can meaningfully lower the tax on a large arrears payment.
The second thing is what to do with the money. A large, one-time credit is psychologically easy to treat as a bonus and spend, but the disciplined choice is usually to deploy it toward a financial goal.
Clearing any high-interest debt, such as a personal loan or credit card balance, gives a guaranteed return equal to the interest saved. Topping up a long-term investment, whether a provident fund, a mutual fund, or the National Pension System, puts the windfall to work compounding for retirement. Deciding in advance, before the arrears arrive, makes it far more likely the money is used well rather than absorbed into routine spending and forgotten.
Finally, plan for the ongoing change, not just the lump sum. The arrears are a one-time event, but the higher monthly salary continues, and so do the larger NPS and provident fund contributions that come with a bigger basic.
Revisiting your monthly budget and your savings rate once the new salary is confirmed ensures you capture the full long-term benefit of the revision, not only the immediate cash. The calculator’s arrears estimate and side-by-side monthly comparison together give you both halves of that picture.
The key numberUnderstanding the Fitment Factor Scenarios
Because the official fitment factor is not yet announced, the sensible approach is to model a range rather than fixate on one number. Three benchmark scenarios frame the likely outcome, and the calculator lets you set any value in between.
The conservative scenario is around 1.92x, the government’s expected opening position. At this factor a Level 1 entry basic rises from Rs 18,000 to about Rs 34,560, and a Level 10 basic from Rs 56,100 to about Rs 1,07,712.
This is a 92 percent increase in basic pay, though the increase in take-home is smaller because the merged DA was already part of your gross. The middle scenario is 2.57x, matching the 7th CPC’s own factor.
The optimistic scenario, demanded by staff federations in their memorandums, reaches 2.86x, which would push the Level 1 minimum well above Rs 50,000. Most independent estimates cluster between 2.28x and 2.46x as the realistic landing zone.
The fitment factor is not a pure raise. It already includes your merged DA, which was about 60 percent at the reference date, so the merge component is roughly 1.60. Your real basic-pay increase is the factor divided by 1.60.
A 1.92x factor is about a 20 percent real raise, not 92 percent, because most of it restores DA you already received. A 2.57x factor is about a 60 percent real raise. This is why the headline multiplier looks larger than the actual gain.
Whatever the final figure, the mechanics are the same. Your revised basic equals the current basic times the factor, DA resets, and allowances recalculate on the new base.
Because the factor applies uniformly across all levels, everyone gets the same proportional revision, though the absolute rupee gain is largest at senior levels. The calculator’s chart shows your projected in-hand at all three benchmark factors so you can see the range at a glance.
Worked examplesThree Pay Level Scenarios From Real Government Posts
Numbers make the projection concrete. Each scenario below uses a different pay level and city, showing the current 7th CPC salary and the projected 8th CPC salary. Read the one closest to yours, then run your own figures above.
Suresh earns Rs 18,000 basic with 60 percent DA, giving him a gross that already includes about Rs 10,800 of DA. Under the projected 8th CPC at 1.92x, his basic jumps to about Rs 34,600 with DA reset to zero.
His HRA percentage falls from 20 to 16 percent, but because it is now calculated on a much larger basic, the absolute HRA still rises. His projected in-hand is meaningfully higher than today, and lower-level employees like Suresh gain the most in proportional terms.
To see why, consider that his current gross already bundles a large DA component that felt like a separate line each month; after the revision, that value is baked into a permanent higher basic that also drives his HRA, transport allowance, and future increments upward. Every annual increment from then on is calculated on the bigger base, so the benefit compounds over the years he remains in service, not just in the first month of the new pay.
Anita models the middle scenario at 2.57x, the same factor the 7th CPC used. Her basic rises from Rs 44,900 to about Rs 1,15,400.
In a metro her HRA base rate resets from 30 to 24 percent, but on the far larger basic her HRA in rupees climbs substantially. Her NPS deduction also rises, since it is 10 percent of the new basic, which means more is saved toward her pension.
Her projected in-hand at 2.57x is well above her current salary. Anita should note, however, that the 2.57x she is modelling is the optimistic end of the realistic range, matching the previous commission rather than the government’s expected opening near 1.92x.
A prudent approach is to run both: the 1.92x figure tells her the conservative floor she can count on, and the 2.57x figure shows the upside if the final factor lands higher. Planning around the floor and treating the upside as a bonus protects her from disappointment if the notified factor is lower than staff hope.
Rajesh, a Group A officer, models the conservative 1.92x. His basic rises from Rs 56,100 to about Rs 1,07,700.
If the 8th CPC is notified several months after the 1 January 2026 reference date, he will receive arrears for the intervening months, the difference between his projected and current salary multiplied by the number of months. The calculator estimates this if he enters the arrears months.
His projected monthly in-hand and his arrears together represent a significant one-time and ongoing gain. The arrears deserve careful thought.
Because they arrive as a lump sum covering many months, they can tip Rajesh into a higher tax bracket for the year they are paid, so he may want to check the tax treatment and consider whether any relief for arrears applies. Beyond tax, a large one-time credit is an opportunity to clear high-interest debt or top up long-term investments rather than absorb it into routine spending, and deciding that in advance prevents the windfall from simply evaporating.
Six Things Every Government Employee Should Know
Model a range, not a single factor
Since the fitment factor is not announced, set the conservative 1.92x, the 2.57x match, and the 2.86x demand in turn. Treat the spread as your planning window rather than banking on any one number.
Do not fear the DA reset
Your DA merges into the new basic and restarts at zero, but your take-home still rises because the new basic is larger. The reset is arithmetic, not a pay cut, so read the new gross, not the DA line.
Plan for the arrears lump sum
The revised pay applies from 1 January 2026 even if notified later, so arrears accrue for the gap. When the factor is confirmed, estimate your arrears and decide in advance whether to invest or spend the one-time amount.
Check your exact cell, not just the level
The matrix shows entry pay, but annual increments move you down the cells. Use your actual current basic from your payslip for an accurate projection, since a higher cell means a higher revised basic.
Remember HRA follows the new basic
HRA base rates reset lower, but they apply to a much bigger basic, so your rupee HRA rises. If you live in government quarters your HRA is nil, which changes the comparison, so model your real housing situation.
Rely only on official notifications
Ignore leaked matrices and rumoured factors. The pay commission report and the Cabinet order are the only sources that matter. Use projections to prepare, but wait for the notification before making a financial commitment.
Pay Commission at a Glance
| Question | Answer |
|---|---|
| Revised basic formula | 7th CPC basic times fitment factor, rounded to nearest Rs 100 |
| Reference date | 1 January 2026 |
| 7th CPC fitment factor | 2.57x (applied in 2016) |
| 8th CPC projected factor | 1.92x to 2.86x, not yet official |
| DA at implementation | Merges into new basic, resets to 0 percent |
| HRA 7th CPC | X 30, Y 20, Z 10 percent |
| HRA 8th CPC reset base | X 24, Y 16, Z 8 percent |
| Minimum basic (Level 1) | Rs 18,000 now, about Rs 34,600 at 1.92x |
| Applies to | Central government employees and pensioners only |
Frequently Asked Questions
When will the 8th Pay Commission be implemented?
The 8th Pay Commission was approved by the Cabinet in January 2025 and formally constituted on 3 November 2025 under chairperson Justice Ranjana Prakash Desai, with an 18-month mandate. The reference date for the revised pay is 1 January 2026. Based on that mandate, the report is expected around mid-2027, with actual disbursement likely in late 2027 or 2027-28, mirroring the 7th CPC pattern where pay was credited about seven months after the reference date. Arrears are paid retrospectively from 1 January 2026. No exact implementation date is confirmed, so treat all timelines as estimates.
What is the fitment factor and why does it matter?
The fitment factor is the multiplier that converts your current 7th CPC basic pay into your revised 8th CPC basic pay in one step. Revised basic equals current basic times the factor. It matters because it determines everything downstream: your new basic, your allowances, and your pension. The 7th CPC used 2.57x. For the 8th CPC the government baseline is expected near 1.92x and staff demands reach 2.86x, but nothing is official until the commission reports.
Will my salary drop because DA resets to zero?
No. The dearness allowance you see today, about 60 percent of basic, is absorbed into your new basic pay through the fitment factor, and then the DA counter restarts at 0 percent. Although the DA line shows zero after implementation, your new basic is much larger, so your gross and in-hand are higher than before. A fresh DA cycle then begins and grows again with inflation. The reset is an accounting step, not a pay cut.
How accurate is this 8th CPC projection?
The 7th CPC side is accurate because it uses current, notified rules. The 8th CPC side is a projection, because the official fitment factor and revised pay matrix have not been announced. The calculator applies the factor you choose and the expected DA reset and HRA base rates, but the real figures will depend on the commission’s final recommendations and Cabinet approval. Use it to model scenarios and understand the mechanics, not as a guaranteed forecast.
Does the 8th Pay Commission apply to bank or state employees?
No. The 8th Pay Commission applies only to central government employees and pensioners. Bank employees follow a separate system negotiated through bipartite settlements, not the pay commission. Most state governments adopt the central pay matrix in some form, but with state-specific changes to the fitment factor, individual pay level amounts, and allowance rates, so state employees should check their own state’s notification rather than assume the central figures apply.
What happens to my HRA under the 8th CPC?
Currently, because DA has crossed 50 percent, HRA is 30, 20, and 10 percent of basic for X, Y, and Z cities. When the 8th CPC resets DA to zero, HRA reverts to the base rates of 24, 16, and 8 percent. This looks like a reduction, but the percentages apply to a much larger revised basic, so your HRA in rupees still increases. As DA rises again over the following years, HRA percentages will step up once more when the thresholds are crossed.
How is the pay matrix structured?
The 7th CPC pay matrix has 18 levels, plus Level 13A, arranged vertically. Each level has numbered cells, and each cell is one annual increment of about 3 percent, granted on 1 July. Your entry pay is the first cell of your level, and you move down one cell each year. The minimum is Rs 18,000 at Level 1 and the apex is a fixed Rs 2,50,000 at Level 18. Promotion or Modified Assured Career Progression moves you to a higher level.
Will pensioners benefit from the 8th Pay Commission?
Yes. Pensioners are revised using the same fitment factor applied to serving employees. Your basic pension is multiplied by the factor to arrive at the revised pension, and dearness relief, the pensioner equivalent of DA, resets and restarts just like DA. Pensioners who retired on or before the cut-off date are covered by the revision exercise. As with serving employees, the exact revised pension depends on the final fitment factor, so the projection here is indicative.
How are arrears calculated?
Because the revised pay applies from the 1 January 2026 reference date, if the government notifies the new structure later, you receive arrears for the intervening months. The arrears are broadly the difference between your revised monthly salary and your current monthly salary, multiplied by the number of months from the reference date to implementation. The calculator estimates this if you enter the number of arrears months. The actual arrears also depend on DA movements during the gap.
What is NPS and how does it change?
The National Pension System applies to central government employees who joined on or after 1 January 2004. Your contribution is 10 percent of basic pay plus dearness allowance, with a matching government contribution. Under the 8th CPC, because DA resets to zero, your NPS is calculated as 10 percent of the new, larger basic pay. This means a bigger absolute contribution toward your retirement corpus, which lowers your immediate take-home slightly but builds your pension faster.
Does the fitment factor apply to allowances too?
No. The fitment factor applies only to basic pay. Once your new basic is fixed, allowances such as HRA, transport allowance, and DA are recalculated as percentages or fixed amounts on the new basic, not multiplied by the factor themselves. This is why the fitment factor is applied to basic alone, and the allowances then follow automatically from the revised base. The calculator follows this exact sequence.
Is the 8th CPC salary increase the same for everyone?
The fitment factor is uniform across all pay levels, so everyone gets the same proportional revision to basic pay. However, the absolute rupee increase is larger at senior levels because their basic pay is higher to begin with. In proportional terms, lower-level employees often see the most meaningful improvement in living standard. The exact gain for each person depends on their level, cell, city class, and whether they are in government accommodation.
Should I make financial decisions based on this projection?
Use the projection to understand the mechanics and prepare mentally, but do not commit to a large loan or purchase on the basis of an unannounced fitment factor. The final salary depends on the commission’s report and Cabinet approval, both of which can differ from expectations. Once the government notifies the actual factor and pay matrix, recalculate with the real numbers and then plan. Treat this tool as educational modelling, not financial advice.
Is a 1.92x fitment factor really a 92 percent raise?
No, and this is the most misunderstood point. The fitment factor already absorbs your merged dearness allowance, so it is not a pure salary increase. At the 1 January 2026 reference date, DA on 7th CPC pay was about 60 percent, which contributes a merge component of roughly 1.60 to the factor. Your real increase in basic pay is the factor divided by that merge figure. A 1.92x factor works out to about a 20 percent real raise, because the remaining portion simply restores the DA you were already receiving each month. A 2.57x factor is about a 60 percent real raise on the same basis. The headline multiplier always looks larger than the actual gain.
How often does a pay commission happen?
Central pay commissions have historically been constituted roughly every ten years. The 6th CPC was implemented from 2006, the 7th from 2016, and the 8th is expected from around 2026 on the same cycle. Each commission reviews pay, allowances, pensions, and service conditions, and applies a fresh fitment factor to move employees onto a new pay matrix. Between commissions, dearness allowance revisions twice a year keep salaries aligned with inflation.
Why is the government’s expected factor lower than the 7th CPC’s 2.57x?
The fitment factor is designed to absorb the accumulated dearness allowance into the new basic pay, so its size depends heavily on how much DA has built up. When the 7th CPC applied 2.57x, the DA it absorbed was around 125 percent. For the 8th CPC, the DA at the reference point is far lower, around 55 to 60 percent, which means less accumulated DA needs absorbing. On a like-for-like inflation-adjustment basis, this naturally implies a lower factor, which is why the government baseline near 1.92x is considered realistic even though staff push for more.
Can I use this calculator if I am a state government employee?
The calculator is built on the central 7th CPC pay matrix and the projected 8th CPC transition, which apply to central government employees and pensioners. Most states adopt the central matrix in some form, but with their own fitment factors, pay level amounts, and allowance rates, and many revise on a different timeline. If you are a state employee, you can use this tool to understand the general mechanics of a pay commission transition, but you should replace the central figures with your state’s own notified rates for an accurate result, and check your state finance department’s notifications.
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Disclaimer and editorial transparency. This Pay Commission salary calculator is an educational tool built to help central government employees and pensioners understand and model the transition from the 7th to the 8th Pay Commission. The 7th CPC figures reflect current, notified rules for FY 2025-26.
The 8th CPC figures are projections only: the fitment factor and revised pay matrix have not been officially announced, and the actual revision will depend on the commission’s final report and Cabinet approval. This tool does not constitute financial, legal, or tax advice, and the projections should not be used to make financial commitments.
Verify all figures against official Government of India notifications from the Ministry of Finance and Department of Expenditure before relying on them. CalcWise.Finance accepts no liability for decisions taken on the basis of this tool. Figures reflect the position to the best of our knowledge as of the 2025-26 financial year.