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Split a business-trust distribution into components and calculate gross/post-tax cash yield using explicit user-entered tax rates.
Enter the facts and calculate. The result appears here.
Split a business-trust distribution into components and calculate gross/post-tax cash yield using explicit user-entered tax rates.
REIT and InvIT cash distributions are not one homogeneous “dividend yield”. Distribution statements can contain interest, dividend, rent, repayment/capital and other components with different tax consequences.
This analyzer forces the user to preserve that component split. It deliberately does not hard-code one tax rate because treatment can depend on the trust/SPV facts, tax regime, holding structure and investor profile.
The capital/repayment component is shown separately rather than taxed automatically. This does not mean the component is necessarily tax-free: users should identify any amount taxable under current business-trust provisions (including section 56(2)(xii), where applicable) and enter that taxable portion in the “Other taxable component” bucket, then reconcile cost-basis implications before filing.
For valuation, compare both gross cash yield and post-tax cash yield, but do not confuse yield with total return: unit-price movement, leverage, property/asset performance and future distributions also matter.
Every field below changes the result. They are listed exactly as the form asks for them.
| Field | Type | What it controls |
|---|---|---|
| Amount invested / market value base | Number | |
| Interest component | Number | |
| Interest effective tax rate (%) | Number | |
| Rent component | Number | |
| Rent effective tax rate (%) | Number | |
| Dividend component | Number | |
| Dividend effective tax rate (%) | Number | |
| Other taxable component | Number | |
| Other effective tax rate (%) | Number | |
| Capital / repayment cash component (not auto-taxed) | Number |
Post-tax cash yield = (component cash distributions − tax at user-entered component rates) ÷ investment base; capital/repayment is shown separately.
The engine validates required values before calculating and rejects impossible combinations instead of converting them to zero silently. Dates, thresholds and category switches that drive the result remain visible to the user.
The logic on this page is built from the instrument(s) below. Where a rule did not clearly cover a scenario, that scenario is excluded rather than estimated.
The most common error in regulated calculations is not arithmetic; it is putting the facts into the wrong legal or product category. Check the transaction, entity, holding, policy or taxpayer classification before relying on the number.
Keep statements, acknowledgements, invoices, policy schedules, complaint IDs, tax workings or orders that support the inputs. A number without an evidence trail is difficult to defend in a complaint, return, claim or review.
Rules can change. This page records a source-check date, not a fabricated professional review date. If the event belongs to an older period, confirm that the rule version used here applies to that period.
Because the tax character can differ by component.
No universal assumption should be made; use the actual distribution statement and current tax rules.
Its tax/cost-basis consequences require specific current-law treatment, so the tool keeps it separate.
Choose the base that matches the yield question you are answering and stay consistent.
No. Use the capital-gains tool for disposal of units.
Source links below are the authority trail used to design the current rule logic. They remain more important than a generic secondary explainer.
Source checked: 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.
These cover adjacent decisions. Each owns a different question, so use the one that matches your actual event.
This calculator is published for general information and educational purposes only. It is not legal, tax, accounting or investment advice, is not personalised to your circumstances, and is not a substitute for reading the governing instrument or taking professional advice on your facts. Finin2min records a source-check date, which denotes verification of the authority trail and not a professional review or approval of any individual case.
Scope: Computes interest on delayed GST tax payment under Section 50 of the CGST Act.
Review status: reviewed and approved by CA Nikhil Gupta on 19 July 2026.
Background, worked examples and the rules behind these numbers.