For Individual - less than 60 years
upto 2,50,000- nil
from 2,50,000-5,00,000- 5%
from 5,00,000-10,00,000- 20%
above 10,00,000- 30%
senior citizens (60 years old or more)
upto 3,00,000- nil
from 3,00,000-5,00,000 - 5%
from 5,00,000- 10,00,000 - 20%
above 10,00,000 - 30%
Senior citizens (80 years old or more)
upto 2,50,000- nil
upto 5,00,000- nil
from 5,00,000-10,00,000- 20%
above 10,00,000- 30%.