{
 "_schema": 1,
 "_note": "Verified constants used by the engines and pages. Edit via /admin — never by hand on the server.",
 "keys": {
  "ppf": {
   "value": 7.1,
   "en": "PPF interest rate",
   "hi": "PPF ब्याज-दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "Q2 FY27 (Jul–Sep 2026); 9th unchanged quarter",
   "pages": [
    "ppf-calculator",
    "nsc-calculator",
    "sip-calculator"
   ]
  },
  "ssy": {
   "value": 8.2,
   "en": "Sukanya Samriddhi rate",
   "hi": "सुकन्या समृद्धि दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "sukanya-samriddhi-calculator"
   ]
  },
  "epf": {
   "value": 8.25,
   "en": "EPF interest rate (FY 2025-26, credited)",
   "hi": "EPF ब्याज-दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2025-04-01",
   "source": "https://www.epfindia.gov.in/",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "annual — CBT decision",
   "pages": [
    "epf-calculator"
   ]
  },
  "nsc": {
   "value": 7.7,
   "en": "NSC rate",
   "hi": "NSC दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "admin",
   "note": "",
   "pages": [
    "nsc-calculator",
    "fd-rd-calculator"
   ]
  },
  "scss": {
   "value": 8.2,
   "en": "SCSS rate",
   "hi": "SCSS दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "scss-calculator",
    "post-office-mis-calculator",
    "fd-rd-calculator"
   ]
  },
  "pomis": {
   "value": 7.4,
   "en": "Post office MIS rate",
   "hi": "Post office MIS दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "post-office-mis-calculator",
    "scss-calculator"
   ]
  },
  "kvp": {
   "value": 7.5,
   "en": "KVP rate",
   "hi": "KVP दर",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "doubles in 115 months",
   "pages": [
    "fd-rd-calculator"
   ]
  },
  "kvp_months": {
   "value": 115,
   "en": "KVP maturity (months)",
   "hi": "KVP परिपक्वता (महीने)",
   "unit": "months",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator"
   ]
  },
  "po_td1": {
   "value": 6.9,
   "en": "Post office TD 1-year",
   "hi": "PO time-deposit 1-वर्ष",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator"
   ]
  },
  "po_td2": {
   "value": 7,
   "en": "Post office TD 2-year",
   "hi": "PO time-deposit 2-वर्ष",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator"
   ]
  },
  "po_td3": {
   "value": 7.1,
   "en": "Post office TD 3-year",
   "hi": "PO time-deposit 3-वर्ष",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator"
   ]
  },
  "po_td5": {
   "value": 7.5,
   "en": "Post office TD 5-year",
   "hi": "PO time-deposit 5-वर्ष",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator",
    "nsc-calculator"
   ]
  },
  "po_rd": {
   "value": 6.7,
   "en": "Post office RD 5-year",
   "hi": "PO recurring-deposit 5-वर्ष",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator",
    "post-office-mis-calculator"
   ]
  },
  "po_savings": {
   "value": 4,
   "en": "Post office savings account",
   "hi": "PO savings-खाता",
   "unit": "%",
   "group": "savings",
   "effective_from": "2026-07-01",
   "source": "https://pib.gov.in/PressReleasePage.aspx?PRID=2140300",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "scss-calculator"
   ]
  },
  "scss_max": {
   "value": 3000000,
   "en": "SCSS deposit cap",
   "hi": "SCSS जमा-सीमा",
   "unit": "₹",
   "group": "savings",
   "effective_from": "2023-04-01",
   "source": "SCSS (Amendment) Rules 2023",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "scss-calculator"
   ]
  },
  "pomis_single": {
   "value": 900000,
   "en": "POMIS cap — single",
   "hi": "POMIS सीमा — एकल",
   "unit": "₹",
   "group": "savings",
   "effective_from": "2023-04-01",
   "source": "MIS Scheme amendment 2023",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "post-office-mis-calculator"
   ]
  },
  "pomis_joint": {
   "value": 1500000,
   "en": "POMIS cap — joint",
   "hi": "POMIS सीमा — संयुक्त",
   "unit": "₹",
   "group": "savings",
   "effective_from": "2023-04-01",
   "source": "MIS Scheme amendment 2023",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "post-office-mis-calculator"
   ]
  },
  "epf_wage_ceiling": {
   "value": 15000,
   "en": "EPF/EPS wage ceiling",
   "hi": "EPF/EPS वेतन-सीमा",
   "unit": "₹/month",
   "group": "savings",
   "effective_from": "2014-09-01",
   "source": "EPFO",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "epf-calculator"
   ]
  },
  "std_new": {
   "value": 75000,
   "en": "Standard deduction — new regime",
   "hi": "Standard deduction — नई regime",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.19",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "tds-on-salary",
    "regime-comparator"
   ]
  },
  "std_old": {
   "value": 50000,
   "en": "Standard deduction — old regime",
   "hi": "Standard deduction — पुरानी regime",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.19",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "tds-on-salary",
    "regime-comparator"
   ]
  },
  "c80": {
   "value": 150000,
   "en": "80C basket (s.123)",
   "hi": "80C टोकरी (s.123)",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.123",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "regime-comparator",
    "nsc-calculator"
   ]
  },
  "ccd1b": {
   "value": 50000,
   "en": "80CCD(1B) NPS extra (s.124(3))",
   "hi": "80CCD(1B) NPS अतिरिक्त",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.124",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "regime-comparator",
    "nps-calculator"
   ]
  },
  "d80": {
   "value": 100000,
   "en": "80D health-insurance max (s.126)",
   "hi": "80D अधिकतम",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.126",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "self 25k/50k + parents 25k/50k",
   "pages": [
    "regime-comparator"
   ]
  },
  "homeloan": {
   "value": 200000,
   "en": "Home-loan interest, self-occupied (s.21/22)",
   "hi": "Home-loan ब्याज",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.22",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "regime-comparator"
   ]
  },
  "tta": {
   "value": 10000,
   "en": "80TTA savings interest (s.153)",
   "hi": "80TTA",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.153",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "regime-comparator",
    "fd-rd-calculator"
   ]
  },
  "ttb": {
   "value": 50000,
   "en": "80TTB senior deposit interest (s.153)",
   "hi": "80TTB",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.153",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator",
    "scss-calculator",
    "post-office-mis-calculator"
   ]
  },
  "rebate_new_cap": {
   "value": 60000,
   "en": "Rebate — new regime cap (s.156)",
   "hi": "Rebate — नई regime अधिकतम",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.156",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "regime-comparator",
    "presumptive-tax"
   ]
  },
  "rebate_new_limit": {
   "value": 1200000,
   "en": "Rebate — new regime income limit",
   "hi": "Rebate — नई regime आय-सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.156",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "marginal relief above",
   "pages": [
    "income-tax-calculator",
    "regime-comparator",
    "presumptive-tax"
   ]
  },
  "rebate_old_cap": {
   "value": 12500,
   "en": "Rebate — old regime cap",
   "hi": "Rebate — पुरानी regime अधिकतम",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.156",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "regime-comparator"
   ]
  },
  "rebate_old_limit": {
   "value": 500000,
   "en": "Rebate — old regime income limit",
   "hi": "Rebate — पुरानी regime आय-सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.156",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "regime-comparator"
   ]
  },
  "cess": {
   "value": 4,
   "en": "Health & education cess",
   "hi": "Cess",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2018-04-01",
   "source": "Finance Act 2018",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "income-tax-calculator",
    "capital-gains-calculator",
    "tds-on-salary"
   ]
  },
  "presumptive_prof": {
   "value": 5000000,
   "en": "Presumptive (profession) limit",
   "hi": "Presumptive (profession) सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.62",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "presumptive-eligibility",
    "presumptive-tax"
   ]
  },
  "presumptive_prof_cash": {
   "value": 7500000,
   "en": "Presumptive (profession) limit, cash ≤5%",
   "hi": "Presumptive (profession) सीमा, cash ≤5%",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.62",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "presumptive-eligibility",
    "presumptive-tax"
   ]
  },
  "presumptive_biz": {
   "value": 20000000,
   "en": "Presumptive (business) limit",
   "hi": "Presumptive (business) सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.58",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "presumptive-eligibility",
    "presumptive-tax"
   ]
  },
  "presumptive_biz_cash": {
   "value": 30000000,
   "en": "Presumptive (business) limit, cash ≤5%",
   "hi": "Presumptive (business) सीमा, cash ≤5%",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Income-tax Act 2025 s.58",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "presumptive-eligibility",
    "presumptive-tax"
   ]
  },
  "ltcg_112a_exempt": {
   "value": 125000,
   "en": "Equity LTCG exemption (s.112A)",
   "hi": "Equity LTCG छूट (s.112A)",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2024-07-23",
   "source": "Finance (No.2) Act 2024",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "capital-gains-calculator",
    "sip-calculator"
   ]
  },
  "ltcg_rate": {
   "value": 12.5,
   "en": "LTCG rate",
   "hi": "LTCG दर",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2024-07-23",
   "source": "Finance (No.2) Act 2024",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "capital-gains-calculator",
    "sip-calculator"
   ]
  },
  "stcg_rate": {
   "value": 20,
   "en": "STCG rate — equity (s.111A)",
   "hi": "STCG दर — equity",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2024-07-23",
   "source": "Finance (No.2) Act 2024",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "capital-gains-calculator",
    "sip-calculator"
   ]
  },
  "ltcg_indexed_rate": {
   "value": 20,
   "en": "LTCG with indexation (pre-23-Jul-2024 property)",
   "hi": "Indexation के साथ LTCG",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2024-07-23",
   "source": "Finance (No.2) Act 2024",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "capital-gains-calculator"
   ]
  },
  "gratuity_exempt": {
   "value": 2000000,
   "en": "Gratuity tax-free limit",
   "hi": "Gratuity कर-मुक्त सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2018-03-29",
   "source": "Notification 16/2019",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "gratuity-calculator"
   ]
  },
  "leave_exempt": {
   "value": 2500000,
   "en": "Leave encashment exemption",
   "hi": "Leave encashment छूट",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2023-04-01",
   "source": "Notification 31/2023",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "leave-encashment-calculator"
   ]
  },
  "tds_194a": {
   "value": 50000,
   "en": "TDS on interest — threshold (old 194A, s.393)",
   "hi": "ब्याज पर TDS-सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2025-04-01",
   "source": "Finance Act 2025",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator",
    "scss-calculator"
   ]
  },
  "tds_194a_senior": {
   "value": 100000,
   "en": "TDS on interest — senior threshold",
   "hi": "ब्याज पर TDS-सीमा (senior)",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2025-04-01",
   "source": "Finance Act 2025",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "fd-rd-calculator",
    "scss-calculator"
   ]
  },
  "tds_194j": {
   "value": 10,
   "en": "TDS 194J professional fees",
   "hi": "TDS 194J professional",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2020-04-01",
   "source": "s.393 table",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "tds-certificate-matcher"
   ]
  },
  "tds_194j_tech": {
   "value": 2,
   "en": "TDS 194J technical services",
   "hi": "TDS 194J technical",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2020-04-01",
   "source": "s.393 table",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "tds-certificate-matcher"
   ]
  },
  "tds_194c_ind": {
   "value": 1,
   "en": "TDS 194C individual/HUF",
   "hi": "TDS 194C व्यक्ति",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2020-04-01",
   "source": "s.393 table",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "tds-certificate-matcher"
   ]
  },
  "tds_194c_other": {
   "value": 2,
   "en": "TDS 194C others",
   "hi": "TDS 194C अन्य",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2020-04-01",
   "source": "s.393 table",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "tds-certificate-matcher"
   ]
  },
  "tds_194o": {
   "value": 0.1,
   "en": "TDS 194-O e-commerce",
   "hi": "TDS 194-O e-commerce",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2024-10-01",
   "source": "s.393(1) Sl.8(v)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "platform-tds-reconciler",
    "tds-certificate-matcher"
   ]
  },
  "tds_194h": {
   "value": 2,
   "en": "TDS 194H commission",
   "hi": "TDS 194H commission",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2024-10-01",
   "source": "s.393 table",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "tds-certificate-matcher"
   ]
  },
  "hra_metro": {
   "value": 50,
   "en": "HRA — metro % of salary",
   "hi": "HRA — metro %",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Rule 2A",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "hra-calculator"
   ]
  },
  "hra_nonmetro": {
   "value": 40,
   "en": "HRA — non-metro % of salary",
   "hi": "HRA — non-metro %",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2026-04-01",
   "source": "Rule 2A",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "hra-calculator"
   ]
  },
  "rent_pan_limit": {
   "value": 100000,
   "en": "Landlord PAN needed above (rent/year)",
   "hi": "मकान-मालिक PAN सीमा",
   "unit": "₹",
   "group": "income-tax",
   "effective_from": "2016-06-01",
   "source": "Rule 26C",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "hra-calculator",
    "rent-receipt-generator"
   ]
  },
  "nps_lump_taxfree": {
   "value": 60,
   "en": "NPS lump sum tax-free",
   "hi": "NPS lump sum कर-मुक्त",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2019-04-01",
   "source": "old s.10(12A)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "nps-calculator"
   ]
  },
  "nps_lump_max": {
   "value": 80,
   "en": "NPS lump sum allowed (PFRDA)",
   "hi": "NPS lump sum अनुमत",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2025-12-01",
   "source": "PFRDA exit rules Dec 2025",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "nps-calculator"
   ]
  },
  "nps_employer_new": {
   "value": 14,
   "en": "Employer NPS deduction — new regime",
   "hi": "Employer NPS — नई regime",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2025-04-01",
   "source": "Finance (No.2) Act 2024",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "nps-calculator"
   ]
  },
  "nps_employer_old_private": {
   "value": 10,
   "en": "Employer NPS deduction — old regime (private)",
   "hi": "Employer NPS — पुरानी regime",
   "unit": "%",
   "group": "income-tax",
   "effective_from": "2020-04-01",
   "source": "80CCD(2)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "nps-calculator"
   ]
  },
  "gst_threshold": {
   "value": 2000000,
   "en": "GST registration threshold — services",
   "hi": "GST registration सीमा — सेवाएँ",
   "unit": "₹",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "CGST Act s.22",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "gst-registration",
    "composition-scheme-checker"
   ]
  },
  "gst_threshold_special": {
   "value": 1000000,
   "en": "GST threshold — special states (MN/MZ/NL/TR)",
   "hi": "GST सीमा — विशेष राज्य",
   "unit": "₹",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "CGST Act s.22",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "gst-registration"
   ]
  },
  "gst_std": {
   "value": 18,
   "en": "GST standard rate (services)",
   "hi": "GST मानक दर",
   "unit": "%",
   "group": "gst",
   "effective_from": "2025-09-22",
   "source": "Notif 9/2025-CT(Rate)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "GST 2.0",
   "pages": [
    "gst-calculator",
    "sac-hsn-lookup",
    "invoice-generator"
   ]
  },
  "gst_merit": {
   "value": 5,
   "en": "GST merit rate",
   "hi": "GST merit दर",
   "unit": "%",
   "group": "gst",
   "effective_from": "2025-09-22",
   "source": "Notif 9/2025-CT(Rate)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "gst-calculator"
   ]
  },
  "gst_demerit": {
   "value": 40,
   "en": "GST de-merit rate",
   "hi": "GST de-merit दर",
   "unit": "%",
   "group": "gst",
   "effective_from": "2025-09-22",
   "source": "Notif 9/2025-CT(Rate)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "gst-calculator"
   ]
  },
  "comp_goods": {
   "value": 15000000,
   "en": "Composition limit — goods",
   "hi": "Composition सीमा — माल",
   "unit": "₹",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "Notif 14/2019-CT",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker"
   ]
  },
  "comp_goods_special": {
   "value": 7500000,
   "en": "Composition limit — special states",
   "hi": "Composition सीमा — विशेष राज्य",
   "unit": "₹",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "Notif 14/2019-CT",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker"
   ]
  },
  "comp_services": {
   "value": 5000000,
   "en": "Composition limit — services (s.10(2A))",
   "hi": "Composition सीमा — सेवाएँ",
   "unit": "₹",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "Notif 2/2019-CT(Rate)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker",
    "gst-registration"
   ]
  },
  "comp_rate_goods": {
   "value": 1,
   "en": "Composition rate — traders/manufacturers",
   "hi": "Composition दर — माल",
   "unit": "%",
   "group": "gst",
   "effective_from": "2018-01-01",
   "source": "CGST s.10",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker"
   ]
  },
  "comp_rate_restaurant": {
   "value": 5,
   "en": "Composition rate — restaurants",
   "hi": "Composition दर — restaurant",
   "unit": "%",
   "group": "gst",
   "effective_from": "2018-01-01",
   "source": "CGST s.10",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker"
   ]
  },
  "comp_rate_services": {
   "value": 6,
   "en": "Composition rate — services",
   "hi": "Composition दर — सेवाएँ",
   "unit": "%",
   "group": "gst",
   "effective_from": "2019-04-01",
   "source": "Notif 2/2019-CT(Rate)",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "composition-scheme-checker",
    "gst-registration"
   ]
  },
  "esi_ceiling": {
   "value": 21000,
   "en": "ESI wage ceiling",
   "hi": "ESI वेतन-सीमा",
   "unit": "₹/month",
   "group": "payroll",
   "effective_from": "2017-01-01",
   "source": "ESIC",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "pf-esi-calculator",
    "salary-breakup-calculator",
    "payslip-generator"
   ]
  },
  "esi_employee": {
   "value": 0.75,
   "en": "ESI employee %",
   "hi": "ESI कर्मचारी %",
   "unit": "%",
   "group": "payroll",
   "effective_from": "2019-07-01",
   "source": "ESIC notification June 2019",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "pf-esi-calculator",
    "salary-breakup-calculator"
   ]
  },
  "esi_employer": {
   "value": 3.25,
   "en": "ESI employer %",
   "hi": "ESI employer %",
   "unit": "%",
   "group": "payroll",
   "effective_from": "2019-07-01",
   "source": "ESIC notification June 2019",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "pf-esi-calculator",
    "salary-breakup-calculator"
   ]
  },
  "epf_rate": {
   "value": 12,
   "en": "EPF contribution % (each side)",
   "hi": "EPF अंशदान % (दोनों ओर)",
   "unit": "%",
   "group": "payroll",
   "effective_from": "1997-09-22",
   "source": "EPFO",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "pf-esi-calculator",
    "salary-breakup-calculator",
    "epf-calculator"
   ]
  },
  "eps_rate": {
   "value": 8.33,
   "en": "EPS share of employer %",
   "hi": "Employer का EPS-हिस्सा %",
   "unit": "%",
   "group": "payroll",
   "effective_from": "1995-11-16",
   "source": "EPFO",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "capped on ₹15,000 wage",
   "pages": [
    "pf-esi-calculator",
    "epf-calculator"
   ]
  },
  "edli_rate": {
   "value": 0.5,
   "en": "EDLI %",
   "hi": "EDLI %",
   "unit": "%",
   "group": "payroll",
   "effective_from": "2018-06-01",
   "source": "EPFO",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "pf-esi-calculator"
   ]
  },
  "epf_admin_rate": {
   "value": 0.5,
   "en": "EPF admin charge %",
   "hi": "EPF admin शुल्क %",
   "unit": "%",
   "group": "payroll",
   "effective_from": "2018-06-01",
   "source": "EPFO",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "min ₹500/month per establishment",
   "pages": [
    "pf-esi-calculator"
   ]
  },
  "bonus_wage_ceiling": {
   "value": 21000,
   "en": "Bonus Act wage ceiling",
   "hi": "Bonus Act वेतन-सीमा",
   "unit": "₹/month",
   "group": "payroll",
   "effective_from": "2015-04-01",
   "source": "Payment of Bonus (Amendment) Act 2015",
   "verified_on": "2026-09-18",
   "verified_by": "Anurag + Claude (web-verified)",
   "note": "",
   "pages": [
    "employers"
   ]
  }
 },
 "_source": "https://itrsaral.in/data",
 "_license": "CC BY 4.0 — cite itrsaral.in"
}