Income Tax Calculator (New Regime) Dry Run in C

Income Tax Calculator (New Regime) is an interactive C dry run visualizer from the If programs section. Study the source code, then use the execution controls to follow each step, variable update, highlighted line, and console output.

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Income Tax Calculator (New Regime) Program Code

#include <stdio.h>
int main() {
    float annual_income, tax = 0;
    int is_senior_citizen;
    
    printf("Enter your annual income (in rupees): ");
    scanf("%f", &annual_income);
    printf("Are you a Senior Citizen (60+ years)? (1 for Yes, 0 for No): ");
    scanf("%d", &is_senior_citizen);
    
    if (is_senior_citizen == 1) {
        if (annual_income <= 300000) tax = 0;
        else if (annual_income <= 500000) tax = (annual_income - 300000) * 0.05;
        else if (annual_income <= 1000000) tax = 10000 + (annual_income - 500000) * 0.20;
        else tax = 110000 + (annual_income - 1000000) * 0.30;
    }
    else {
        if (annual_income <= 300000) tax = 0;
        else if (annual_income <= 600000) tax = (annual_income - 300000) * 0.05;
        else if (annual_income <= 900000) tax = 15000 + (annual_income - 600000) * 0.10;
        else if (annual_income <= 1200000) tax = 45000 + (annual_income - 900000) * 0.15;
        else if (annual_income <= 1500000) tax = 90000 + (annual_income - 1200000) * 0.20;
        else tax = 150000 + (annual_income - 1500000) * 0.30;
    }
    
    if ((!is_senior_citizen && annual_income <= 700000) || (is_senior_citizen && annual_income <= 700000)) {
        if (tax > 0) tax = 0;
        printf("\n Rebate under Section 87A applied (Tax NIL for income up to ₹7,00,000)\n");
    }
    
    float cess = tax * 0.04;
    float total_tax = tax + cess;
    
    printf("\n========================================\n");
    printf("    NEW TAX REGIME - TAX CALCULATION\n");
    printf("========================================\n");
    printf("Annual Income        : ₹%.2f\n", annual_income);
    printf("Income Tax (before cess): ₹%.2f\n", tax);
    printf("Health & Education Cess: ₹%.2f (4%%)\n", cess);
    printf("----------------------------------------\n");
    printf("TOTAL TAX PAYABLE     : ₹%.2f\n", total_tax);
    
    if (total_tax == 0) {
        printf("\n No tax payable under New Regime!\n");
    } else {
        printf("\nEffective Tax Rate   : %.2f%%\n", (total_tax / annual_income) * 100);
    }
    printf("========================================\n");
    
    return 0;
}

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