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    Default Surcharge (Sec 205) Calculator

    12% per annum default surcharge on late payment of tax under Section 205.

    Default tax year: Tax Year 202612% per annum default surcharge on late payment of tax under Section 205.

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    Default surcharge under Sec 205 at 12% per annum (assumes 365 days; pro-rated).

    Rs 1,500,000
    05 M10 M15 M20 M25 M
    Tax base

    Rs 1,500,000

    Department tax

    Rs 180,000

    After tax value

    Rs 1,320,000

    Effective 12.0%

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    Tax Year 2026

    Default Surcharge (Sec 205)

    12% per annum on tax due

    Rs 180,000

    Source: ITO 2001 — Section 205

    Assumption: 12% per annum default surcharge on tax due (pro-rated by days).

    Sources & Act reference

    Statutory citations and modelling notes

    Default Surcharge (Sec 205)

    ITO 2001 — Section 205

    12% per annum default surcharge on tax due (pro-rated by days).

    Rule trace

    Applied rule and official references

    Applied rule id: legacy-default-surcharge-punjab-2026

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    Smart insight

    Estimated Default Surcharge (Sec 205) for Tax Year 2026 is Rs 180,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.

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