1. How the calculation runs
Tax calculation on HeyArtha is executed entirely through deterministic, compiled TypeScript code. The same inputs give the same result. AI or LLMs are never used for calculation.
2. 5% Cash Safe-Harbor Verification
Finance Act 2023 enacted enhanced limits (₹3 Crores for 44AD, ₹75 Lakhs for 44ADA) where cash receipts are ≤ 5.0% of total turnover.
3. Advance Tax & Rule 119A Mechanics
Under Section 211(1)(b), 100% advance tax is due by 15 March. Section 234C 1% interest and Section 234B 1% interest truncate principal base to lower multiples of ₹100 u/r 119A.