Computation of Income Commonly known as CoI of ITR. Computation of Income is summarization Calculation of Income and Tax of Income Tax Return. Computation of Income generally used for the Analysis of ITR for various purpose including Bank Loan Approval, Insurance Policy, VISA etc. ITR CoI can be generated before and after filing of Income Tax Return. Chartered Accountant (CA) Certified Computation of Income (COI) is more creditable and reliable.