1. How the calculation runs
Tax calculation on HeyArtha is executed entirely through deterministic, compiled TypeScript code in browser memory. The same inputs give the same result. AI or LLMs are never used for calculation.
2. Schedule BP Master Reconciliation
Accounting profit is converted to taxable PGBP by adding back book depreciation, income tax, Section 40(a)(ia) 30% TDS defaults, Section 40A(3) cash payments, Section 36(1)(va) late employee PF/ESI, Section 43B unpaid dues, and Section 43B(h) delayed MSME payments.
3. Section 71(2A) Salary Loss Protection
Current-year business losses cannot set off salary income. Business losses can set off other heads and carry forward for 8 years u/s 80.