INCOME TAX RATES
1.1 For Individuals, Hindu Undivided Families, Association of Persons and Body of Individuals
(a) In the case of a resident woman below the age of 65 years, the basic exemption limit is INR 190,000
(b) In the case of a resident individual of the age of 65 years or above, the basic exemption limit is INR 240,000
(c) Surcharge is not applicable
(d) Education cess is applicable @ 3 percent on income-tax
Tax Slab For Individuals, Hindu Undivided Families, Association of Persons and Body of Individuals are as follows:-
Total Income |
Tax Rates |
Up to INR 160,000 (a)(b) |
NIL |
INR 160,001 to INR 500,000 |
10% |
INR 500,001 to INR 800,000 |
20% |
INR 800,001 and above(c) |
30% |
1.2 For Co-operative Societies
Total Income |
Tax rates |
Up to INR 10,000
|
10% |
INR 10,001 to INR 20,000
|
20% |
INR 20,001 and above
|
30% |
On the above, surcharge is not applicable. Education cess is applicable @ 3 percent on income-tax.
1.3 For Local Authorities
Local Authorities are taxable @ 30 percent. Surcharge is not applicable. Education cess is applicable @ 3 percent on income-tax.
1.4 For Firms [(including Limited Liability Partnership (LLP)]
- Firms (including LLP) are taxable @ 30 percent
- Surcharge is not applicable
- Education cess is applicable @ 3 percent on income-tax.
1.5 For Domestic Companies
- Domestic companies are taxable @ 30 percent
- Special method for computation of total income of insurance companies. The rate of tax on profits from life insurance business is 12.5 percent
- Surcharge is applicable @ 7.5 percent if total income is in excess of INR 10,000,000. Marginal relief may be available
- Education cess is applicable @ 3 percent on income-tax (inclusive of surcharge, if any).
1.6 For Foreign Companies
- Foreign companies are taxable @ 40 percent
- Surcharge is applicable @ 2.5 percent if total income is in excess of INR 10,000,000.Marginal relief may be available
- Education cess is applicable @ 3 percent on income-tax (inclusive of surcharge, if any).