diff --git a/.gitignore b/.gitignore
index c823ac0..25c8794 100644
--- a/.gitignore
+++ b/.gitignore
@@ -3,6 +3,7 @@
 *.pyc
 *.pyo
 *.pyd
+__pycache__
 
 # Ingnor upload files
 static/uploads/
diff --git a/static/js/ao_calc.js b/static/js/ao_calc.js
index f677b99..0af975b 100644
--- a/static/js/ao_calc.js
+++ b/static/js/ao_calc.js
@@ -71,19 +71,22 @@ document.addEventListener("DOMContentLoaded", function () {
         var result = 0
         if (a > b) {
             result = a - b
-            setValue("mat_credit_utilized", result);
+            console.log("mat_credit_created::tax 18.5 result:", result)
+            setValue("mat_credit_created", result);
         }
         else {
+            result = b - a
+            console.log("mat_credit_utilized::tax 30 result:", result)
             setValue("mat_credit_utilized", result);
         }
 
-        if (b > a) {
-            result = b - a
-            setValue("mat_credit_created", result);
-        }
-        else {
-            setValue("mat_credit_created", result);
-        }
+        // if (b > a) {
+        //     result = b - a
+        //     setValue("mat_credit_created", result);
+        // }
+        // else {
+        //     setValue("mat_credit_created", result);
+        // }s
 
         // --- FINAL TAX ---
         var mat_credit = getValue("mat_credit_utilized");
diff --git a/static/js/itr_calc.js b/static/js/itr_calc.js
index d6ac2f2..5eab645 100644
--- a/static/js/itr_calc.js
+++ b/static/js/itr_calc.js
@@ -19,7 +19,7 @@ document.addEventListener("DOMContentLoaded", function () {
 
         // -- total gross income --
         var gross_total = gross_total_income + disallowance_37 + disallowance_14a
-        // console.log("gross_total income:: " + gross_total)
+        setValue("gti_as_per_ao", gross_total);
 
         // --- DEDUCTIONS ---
         var d80_business = getValue("deduction_80ia_business");
@@ -35,62 +35,70 @@ document.addEventListener("DOMContentLoaded", function () {
         var net_taxable_income = gross_total - deduction - deduction_80g;
         setValue("net_taxable_income", net_taxable_income);
 
-        // --- TAX 30% ---
-        var tax30 = net_taxable_income * 0.30;
+        // ----------------------- TAX A% ---------------------
+        var per_a = getValue("per_a");
+        var tax30 = net_taxable_income * (per_a / 100);
         setValue("tax_30_percent", tax30);
 
-        // --- TAX PAYABLE (18.5%) ---
+        var per_surcharge_a = getValue("per_surcharge_a");
+        var surcharge_a = tax30 * (per_surcharge_a / 100);
+        setValue("surcharge_a", surcharge_a);
+
+        var per_cess_a = getValue("per_cess_a");
+        var edu_cess_a = (tax30 + surcharge_a) * (per_cess_a / 100);
+        setValue("edu_cess_a", edu_cess_a);
+
+        var sum_of_a = tax30 + surcharge_a + edu_cess_a;
+        setValue("sum_of_a", sum_of_a);
+
+
+        // -------------------- TAX PAYABLE B% (18.5%) ---------------------------
         var tax185 = getValue("tax_book_profit_18_5");
 
-        // --- Education Cess 3% ---
+        var per_surcharge_b = getValue("per_surcharge_b");
+        var surcharge_b = tax185 * (per_surcharge_b / 100);
+        setValue("surcharge_b", surcharge_b);
+
+        var per_cess_b = getValue("per_cess_b");
+        var edu_cess_b = (tax185 + surcharge_b) * (per_cess_b / 100);
+        setValue("edu_cess_b", edu_cess_b);
+
+        var sum_of_b = tax185 + surcharge_b + edu_cess_b;
+        setValue("sum_of_b", sum_of_b);
+
+
+        // --- Tax Payable (Higher of A or B): ---
         var tax_payable = (tax30 > tax185) ? tax30 : tax185;
         setValue("tax_payable", tax_payable);
-
-        // --- SURCHARGE ---
-        var percent = getValue("persentage");
-        var surcharge = tax_payable * (percent / 100);
-        setValue("surcharge", surcharge);
-
-        // --- EDUCATION CESS ---
-        var per_cess = getValue("persentage_cess");
-        var edu_cess = (tax_payable + surcharge) * (per_cess / 100);
-        setValue("edu_cess", edu_cess);
-
-        // --- total tax payable ---
-        var total_tax_payable = tax_payable + surcharge + edu_cess;
+        // ---- total_tax_payable ----
+        var total_tax_payable = (tax30 > tax185) ? sum_of_a : sum_of_b;
         setValue("total_tax_payable", total_tax_payable);
 
+
         // --- mat_credit_created --- new
         // setValue("mat_credit_created", Math.max(tax185 - total_tax_payable, 0));
         // // --- mat credit_utilized --- new
         // setValue("mat_credit_utilized", Math.max(total_tax_payable - tax185, 0));
 
         // --- mat credit_utilized ---
-        var a = tax185
-        var b = total_tax_payable
+        var a = sum_of_a
+        var b = sum_of_b
         var result = 0
-        if (a > b) {
-            result = a - b
-            setValue("mat_credit_created", result);
-        }
-        else {
-            setValue("mat_credit_created", result);
-        }
-
-        if (b > a) {
+        if (a < b) {
             result = b - a
-            setValue("mat_credit_utilized", result);
+            setValue("mat_credit_created", result);
         }
         else {
+            result = a - b
             setValue("mat_credit_utilized", result);
         }
 
         // --- FINAL TAX ---
-        var mat_credit = getValue("mat_credit_utilized");
+        var mat_credit_utilized = getValue("mat_credit_utilized");
         var interest_234c = getValue("interest_234c");
 
         // var total_tax = total_tax_payable + mat_credit + interest_234c;
-        var total_tax = total_tax_payable + interest_234c;
+        var total_tax = total_tax_payable + interest_234c - mat_credit_utilized;
         setValue("total_tax", total_tax);
 
         // --- ASSESSMENT ---
diff --git a/templates/add_itr.html b/templates/add_itr.html
index e1223d4..0b77fea 100644
--- a/templates/add_itr.html
+++ b/templates/add_itr.html
@@ -41,6 +41,12 @@
                 <input type="number" name="disallowance_37" step="any" value="0.00" oninput="calculate()" required>
             </div>
         </div>
+        <div class="form-group full-width inline-2">
+            <div>
+                <label>GTI as per AO</label>
+                <input type="number" name="gti_as_per_ao" class="auto" step="any" value="0.00" readonly>
+            </div>
+        </div>
 
         <div class="form-group full-width inline-2">
             <div>
@@ -79,45 +85,88 @@
 
         <div class="form-group full-width inline-2">
             <div>
-                <label>Tax @ 30% (A):</label>
+                <label>Enter Percentage(%) calculate: Tax(A):</label>
+                <input type="number" name="per_a" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <label>Tax @(A):</label>
                 <input type="number" name="tax_30_percent" class="auto" step="any" value="0.00" oninput="calculate()"
                     readonly>
             </div>
             <div>
+                <label>Enter Percentage(%) calculate: Tax(B):</label>
+                <input type="number" name="per_b" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <!-- <label>Tax @ on Book Profit(B):</label>
+                <input type="number" name="tax_book_profit_18_5" step="any" value="0.00" oninput="calculate()" required> -->
                 <label>Tax @ 18.5% on Book Profit (B):</label>
                 <input type="number" name="tax_book_profit_18_5" step="any" value="0.00" oninput="calculate()" required>
             </div>
+
+
+        </div>
+
+        <div class="form-group full-width inline-2">
+            <div>
+                <label>Enter Percentage(%) Surcharge:Tax(A):</label>
+                <input type="number" name="per_surcharge_a" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <label>Surcharge on Tax(A):</label>
+                <input type="number" name="surcharge_a" class="auto" value="0.00" readonly>
+            </div>
+
+            <div>
+                <label>Enter Percentage(%) Surcharge:Tax(B)</label>
+                <input type="number" name="per_surcharge_b" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <label>Surcharge on Tax(B):</label>
+                <input type="number" name="surcharge_b" class="auto" value="0.00" readonly>
+            </div>
+        </div>
+
+        <div class="form-group full-width inline-2">
+            <div>
+                <label>Enter Percentage(%) Cess:Tax(A):</label>
+                <input type="number" name="per_cess_a" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <label>Education Cess:Tax(A): </label>
+                <input type="number" name="edu_cess_a" class="auto" step="any" value="0.00" readonly>
+            </div>
+            <div>
+                <label>Enter Percentage(%) Cess:Tax(B):</label>
+                <input type="number" name="per_cess_b" step="any" value="0.00" oninput="calculate()">
+            </div>
+            <div>
+                <label>Education Cess:Tax(B): </label>
+                <input type="number" name="edu_cess_b" class="auto" step="any" value="0.00" readonly>
+            </div>
+        </div>
+        <div class="form-group full-width inline-2">
+            <div>
+                <label>Total cal Tax(A): </label>
+                <input type="number" name="sum_of_a" class="auto" step="any" value="0.00" readonly>
+            </div>
+            <div>
+                <label>Total cal Tax(B): </label>
+                <input type="number" name="sum_of_b" class="auto" step="any" value="0.00" readonly>
+            </div>
+        </div>
+
+        <div class="form-group full-width inline-2">
             <div>
                 <label>Tax Payable (Higher of A or B):</label>
                 <input type="number" name="tax_payable" class="auto" step="any" value="0.00" readonly>
             </div>
-        </div>
-
-        <div class="form-group full-width inline-2">
-            <div>
-                <label>Enter Percentage (%) Surcharge:</label>
-                <input type="number" name="persentage" step="any" value="0.00" oninput="calculate()">
-            </div>
-            <div>
-                <label>Surcharge:</label>
-                <input type="number" name="surcharge" class="auto" value="0.00" readonly>
-            </div>
-            <div>
-                <label>Enter Percentage (%) Cess:</label>
-                <input type="number" name="persentage_cess" step="any" value="0.00" oninput="calculate()">
-            </div>
-            <div>
-                <label>Education Cess: </label>
-                <input type="number" name="edu_cess" class="auto" step="any" value="0.00" readonly>
-            </div>
-        </div>
-
-        <div class="form-group full-width inline-2">
             <div>
                 <label>Total tax Payable:</label>
                 <input type="number" name="total_tax_payable" class="auto" step="any" value="0.00" readonly>
             </div>
         </div>
+
         <div class="form-group full-width inline-2">
             <div>
                 <label>Less :Mat Credit Created:</label>