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Income Tax Department
Income Tax Return Statistics
Assessment Year 2012-13
Version 2.0
August 2016
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
1
Document Version Control
Version Month Remarks
1.0 April 2016 1. The statistics were generated from e-filed returns (digitally
signed or where ITRV has been received) and paper returns
captured in system up to 18th December 2014 and 3,11,88,622
returns were used for analysis
2. Top 20 values in each attribute of statistics were reviewed to
identify apparent data entry mistakes. The statistics were
prepared after eliminating identified data entry errors, if any, in
“Top 20 values”. As a result the count would be lower in some
tables.
2.0 August 2016 1. Consistency Rules were defined to eliminate returns with
inconsistent data. 3,14,37,871 returns were checked against
consistency rules and 3,12,88,559 returns meeting the
consistency rules were used for statistical analysis.
2. The statistics were generated from e-filed returns (digitally
signed or where ITRV has been received) and paper returns
captured in system upto 31st March 2016.
3. Added status wise distribution of returns and key values.
4. Added following statistics related to Gross Total Income
1.1 All Taxpayers - Range of Gross Total Income
2.1 Individual- Range of Gross Total Income
3.1 HUF- Range of Gross Total Income
4.1 Firm- Range of Gross Total Income
5.1 AOP/BOI- Range of Gross Total Income
6.1 Company- Range of Gross Total Income
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
2
Table of Contents
Overview ............................................................................................................................. 5
Objective ..................................................................................................................................... 5
Methodology Adopted ............................................................................................................. 5
Consistency Rules ................................................................................................................... 5
Status wise distribution of returns and key values ......................................................... 6
Limitations .................................................................................................................................. 7
Disclaimer ................................................................................................................................... 7
1. Income Tax Returns - All Taxpayers....................................................................... 8
1.1 All Taxpayers – Gross Total Income (AY 2012-13) .............................................. 9
1.2 All Taxpayers - Range of Salary Income (AY 2012-13)..................................... 10
1.3 All Taxpayers - Range of House Property Income (AY 2012-13) ................... 11
1.4 All Taxpayers - Range of Business Income (AY 2012-13) ............................... 12
1.5 All Taxpayers - Range of Long Term Capital Gains (AY 2012-13) ................ 13
1.6 All Taxpayers - Range of Short Term Capital Gains (AY 2012-13) ................ 14
1.7 All Taxpayers - Range of Other Sources Income (AY 2012-13) ..................... 15
1.8 All Taxpayers - Range of Interest Income (AY-2012-13) .................................. 16
1.9 All Taxpayers-Range of Brought Forward Loss Set off (AY 2012-13).......... 17
1.10 All Taxpayers - Range of Returned Income (AY 2012-13) ............................... 18
1.11 All Taxpayers - Range of Tax Payable (AY 2012-13) ........................................ 19
2. Income Tax Returns – Individuals ......................................................................... 20
2.1 Individual– Gross Total Income (AY 2012-13) .................................................... 21
2.2 Individual- Range of Salary Income (AY 2012-13) ............................................. 22
2.3 Individual- Range of House Property Income (AY 2012-13) ........................... 23
2.4 Individual- Range of Business Income (AY 2012-13) ....................................... 24
2.5 Individual- Range of Long Term Capital Gains (AY 2012-13) ......................... 25
2.6 Individual- Range of Short Term Capital Gains (AY 2012-13) ........................ 26
2.7 Individual- Range of Other Sources Income (AY 2012-13) ............................. 27
2.8 Individual- Range of Interest Income (AY 2012-13)........................................... 28
2.9 Individual- Range of Brought Forward Loss Set off (AY 2012-13) ................ 29
2.10 Individual- Range of Returned Income (AY 2012-13) ....................................... 30
2.11 Individual- Range of Tax Payable (AY 2012-13) ................................................. 31
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
3
3. Income Tax Returns - HUF ...................................................................................... 32
3.1 HUF– Gross Total Income (AY 2012-13) .............................................................. 33
3.2 HUF- Range of House Property Income (AY 2012-13) ...................................... 34
3.3 HUF- Range of Business Income (AY 2012-13) .................................................. 35
3.4 HUF- Range of Long Term Capital Gains (AY 2012-13) ................................... 36
3.5 HUF- Range of Short Term Capital Gains (AY 2012-13)................................... 37
3.6 HUF- Range of Other Sources Income (AY 2012-13) ........................................ 38
3.7 HUF- Range of Interest Income (AY 2012-13) ..................................................... 39
3.8 HUF- Range of Brought Forward Loss Set off (AY 2012-13) .......................... 40
3.9 HUF- Range of Returned Income (AY 2012-13) .................................................. 41
3.10 HUF- Range of Tax Payable (AY 2012-13) ........................................................... 42
4. Income Tax Returns - Firms .................................................................................... 43
4.1 Firm – Gross Total Income (AY 2012-13) ............................................................. 44
4.2 Firm- Range of House Property Income (AY 2012-13) ..................................... 45
4.3 Firm- Range of Business Income (AY 2012-13) ................................................. 46
4.4 Firm- Range of Long Term Capital Gains (AY 2012-13) ................................... 47
4.5 Firm- Range of Short Term Capital Gains (AY 2012-13) .................................. 48
4.6 Firm- Range of Other Sources Income (AY 2012-13) ....................................... 49
4.7 Firm- Range of Interest Income (AY 2012-13) .................................................... 50
4.8 Firm- Range of Brought Forward Loss Set off (AY 2012-13) .......................... 51
4.9 Firm- Range of Returned Income (AY 2012-13) ................................................. 52
4.10 Firm- Range of Tax Payable (AY 2012-13) ........................................................... 53
5. Income Tax Returns - AOP/BOI .............................................................................. 54
5.1 AOP/BOI – Gross Total Income (AY 2012-13) ..................................................... 55
5.2 AOP/BOI- Range of House Property Income (AY 2012-13) ............................. 56
5.3 AOP/BOI- Range of Business Income (AY 2012-13) ......................................... 57
5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2012-13) ........................... 58
5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2012-13) .......................... 59
5.6 AOP/BOI- Range of Other Sources Income (AY 2012-13) ............................... 60
5.7 AOP/BOI- Range of Interest Income (AY 2012-13) ............................................ 61
5.8 AOP/BOI- Range of Brought Forward Loss Set off (AY 2012-13) ................. 62
5.9 AOP/BOI- Range of Returned Income (AY 2012-13) ......................................... 63
5.10 AOP/BOI- Range of Tax Payable (AY 2012-13) ................................................... 64
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
4
6. Income Tax Returns - Company ............................................................................ 65
6.1 Company – Gross Total Income (AY 2012-13) ................................................... 66
6.2 Company- Range of House Property Income (AY 2012-13) ............................ 67
6.3 Company- Range of Business Income (AY 2012-13) ........................................ 68
6.4 Company- Range of Long Term Capital Gains (AY 2012-13) ......................... 69
6.5 Company- Range of Short Term Capital Gains (AY 2012-13) ......................... 70
6.6 Company- Range of Other Sources Income (AY 2012-13) .............................. 71
6.7 Company- Range of Interest Income (AY 2012-13) ........................................... 72
6.8 Company- Range of Brought Forward Loss Set off (AY 2012-13) ................ 73
6.9 Company- Range of Returned Income (AY 2012-13) ........................................ 74
6.10 Company- Range of Tax Payable (AY 2012-13) ................................................. 75
7. Type of Business ....................................................................................................... 76
7.1 Type of Business –Corporate and Non- corporate Taxpayers (AY 2012-13)
77
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
5
Overview
Objective
The objective of publishing this statistics is to encourage wider use and analysis of Income-tax
data by Departmental personnel and academicians.
Methodology Adopted
The methodology adopted is as under:
i. The template for statistics was prepared on the basis of previous statistics published by
the Department and assessment of information available in various databases of the
Income Tax Department.
ii. The statistics have been generated from e-filed returns (digitally signed or where ITRV
has been received) and paper returns captured in system.
iii. In cases where more than one return is submitted, the values in the latest return have
been considered.
iv. Consistency Rules were defined (given below) to eliminate returns with inconsistent data.
3,14,37,871 returns were checked against consistency rules and 3,12,88,559 returns
meeting the consistency rules were used for statistical analysis
v. Various terms used in the statistics have been defined below respective tables.
Consistency Rules
i. Rule 1: Total Capital Gains in Part B TI = STCG (including negative) + LTCG (zero and
positive only)
ii. Rule 2: Income from Other Sources (Part B TI)>=Gross Interest Income (Schedule OS)
iii. Rule 3: Salary income is shown by Individual category of assesses.
iv. Rule 4: Gross Total Income(GTI)>=0
v. Rule 5: Gross Total Income (GTI) = salary + income from house property + non-negative
total income (or calculated) from business/profession + non-negative total capital gain +
non-negative income from other sources + brought forward/current year loss setoff
vi. Rule 6 : Return Income = Gross Total Income (GTI) - Deduction u/s Chapter VIA
vii. Rule 7: Aggregate Tax Liability >=0
viii. Rule 8: Aggregate Tax Liability <= Return-Income
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
6
Status wise distribution of returns and key values
The status wise distribution of 3,12,88,559 returns selected (after applying consistency rules) for
statistical analysis is as under:
Individual 2,89,25,598
HUF 8,40,061
Firm 8,58,613
AOP/BOI 17,592
Companies 5,81,168
Others 65,527
Total 3,12,88,559
Note: Others include Trusts, Cooperative Society, LLP, Local Authority and Artificial Juridical Person.
The status wise distribution of key values (In INR Crore) is as under:
Individual HUF Firm AOP/
BOI
Compan
ies Others Total
Salary
Income 6,26,502 - - - - - 6,26,502
House
Property
Income
29,814 2,378 2,070 66 7,466 277 42,070
Business
Income 4,06,169 11,371 65,406 1,567 7,13,089 15,558 12,13,159
Long Term
Capital Gains 30,392 1,139 2,960 67 45,105 960 80,622
Short Term
Capital Gains 5,962 414 454 103 9,691 581 17,205
Other
Sources
Income
1,27,810 10,883 1,728 558 38,482 1,568 1,81,030
Total
(Addition of
above)
12,26,649 26,184 72,618 2,360 8,13,832 18,945 21,60,589
Loss Setoff 12,360 260 2,156 178 26,742 1,705 43,400
Gross Total
Income 12,14,289 25,972 70,462 2,182 7,87,091 17,240 21,17,236
Return
Income 10,79,226 23,793 57,520 1,983 7,31,280 13,434 19,07,237
Aggregate
Tax Liability 1,12,112 2,058 17,568 486 2,21,470 3,713 3,57,405
Note: The difference in Gross Total Income from calculated amount is on account of difference in
representation of setoff of losses. Minor difference is also on account of rounding off of values.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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Limitations
The statistics relating to sources of income have been prepared on the basis of values
mentioned in e-filed returns and values captured from paper returns and the same may contain
data entry errors on the part of the taxpayers/ return filers. Therefore, the accuracy of the
statistics is limited by the accuracy of returns.
Disclaimer
Whilst the Income Tax Statistics have been prepared in good faith, it is not and does not purport
to be comprehensive. Neither Income Tax Department, nor any of its officers or employees
accept any liability or responsibility for the accuracy, reasonableness or completeness of, or for
any errors, omissions or misstatements, negligent or otherwise, relating to the data or any
representation or warranty, express or implied, with respect to the information contained in this
Income Tax Statistics or on the data on which this Statistics is based and liability therefore is
hereby expressly disclaimed.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
8
1. Income Tax Returns - All Taxpayers
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
9
1.1 All Taxpayers – Gross Total Income (AY 2012-13)
Range No. of Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 6,86,894 - -
>0 and <=1,50,000 37,57,935 29,439 0.78
>150,000 and <= 2,00,000 76,92,455 1,38,473 1.80
>2,00,000 and <=2,50,000 45,28,552 1,00,502 2.22
>2,50,000 and <= 3,50,000 49,49,387 1,45,174 2.93
>3,50,000 and <= 4,00,000 14,56,626 54,458 3.74
>4,00,000 and <= 4,50,000 12,22,875 51,869 4.24
>4,50,000 and <= 5,00,000 10,61,284 50,352 4.74
>5,00,000 and <= 5,50,000 8,96,094 46,922 5.24
>5,50,000 and <= 9,50,000 30,90,118 2,15,570 6.98
>9,50,000 and <= 10,00,000 1,61,161 15,707 9.75
>10,00,000 and <=15,00,000 8,69,656 1,04,782 12.05
>15,00,000 and <= 20,00,000 3,28,148 56,363 17.18
>20,00,000 and <= 25,00,000 1,73,780 38,724 22.28
>25,00,000 and <= 50,00,000 2,45,981 83,008 33.75
>50,00,000 and <= 1,00,00,000 93,444 64,395 68.91
>1,00,00,000 and <=5,00,00,000 60,612 1,18,099 194.84
>5,00,00,000 and <=10,00,00,000 6,421 44,670 695.68
>10,00,00,000 and <=25,00,00,000 4,125 63,386 1,536.63
>25,00,00,000 and <=50,00,00,000 1,388 48,152 3,469.19
>50,00,00,000 and <=100,00,00,000 751 52,143 6,943.08
>100,00,00,000 and <=500,00,00,000 679 1,40,254 20,655.95
>500,00,00,000 193 4,54,793 2,35,643.90
Total 3,12,88,559 21,17,236
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
5. Apart from the number of taxpayers who filed return of income as above, approximately
1.53 crore taxpayers paid taxes but did not file return for AY 2012-13.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
10
1.2 All Taxpayers - Range of Salary Income (AY 2012-13)
Range No. of Returns
Sum of Salary
Income (in Crore
INR)
Average Salary
Income (in
Lakh INR)
< 0 - - -
= 0 1,95,38,871 - -
>0 and <=1,50,000 16,18,900 15,139 0.94
>150,000 and <= 2,00,000 10,83,029 19,130 1.77
>2,00,000 and <=2,50,000 10,33,295 23,321 2.26
>2,50,000 and <= 3,50,000 19,31,300 57,446 2.97
>3,50,000 and <= 4,00,000 8,10,689 30,365 3.75
>4,00,000 and <= 4,50,000 7,57,676 32,196 4.25
>4,50,000 and <= 5,00,000 6,99,039 33,166 4.74
>5,00,000 and <= 5,50,000 5,97,511 31,306 5.24
>5,50,000 and <= 9,50,000 20,29,856 1,40,895 6.94
>9,50,000 and <= 10,00,000 1,00,350 9,779 9.74
>10,00,000 and <=15,00,000 5,93,464 71,587 12.06
>15,00,000 and <= 20,00,000 2,07,127 35,562 17.17
>20,00,000 and <= 25,00,000 1,10,404 24,640 22.32
>25,00,000 and <= 50,00,000 1,23,389 40,914 33.16
>50,00,000 and <= 1,00,00,000 36,027 24,508 68.03
>1,00,00,000 and <=5,00,00,000 16,845 29,313 174.02
>5,00,00,000 and <=10,00,00,000 612 4,099 669.83
>10,00,00,000 and <=25,00,00,000 146 2,025 1,386.73
>25,00,00,000 and <=50,00,00,000 23 699 3,040.60
>50,00,00,000 and <=100,00,00,000 6 412 6,874.26
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 3,12,88,559 6,26,502
Notes
1. Salary Income is the income under the head “Salaries” as computed in the return of
income
2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value
range slab.
3. The “Average Salary Income” is the average Salary Income within the value range slab
i.e. “Sum of Salary Income” divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
11
1.3 All Taxpayers - Range of House Property Income (AY 2012-13)
Range No. of
Returns
Sum of House
Property
Income (in
Crore INR)
Average House
Property Income
(in Lakh INR)
< 0 6,06,750
6,06,750
606,750
-3,299 -0.54
= 0 2,85,11,845 - -
>0 and <=1,50,000 15,57,379 9,388 0.60
>150,000 and <= 2,00,000 1,79,497 3,104 1.73
>2,00,000 and <=2,50,000 1,09,712 2,435 2.22
>2,50,000 and <= 3,50,000 1,17,137 3,424 2.92
>3,50,000 and <= 4,00,000 31,340 1,172 3.74
>4,00,000 and <= 4,50,000 25,974 1,100 4.23
>4,50,000 and <= 5,00,000 19,365 918 4.74
>5,00,000 and <= 5,50,000 16,789 879 5.23
>5,50,000 and <= 9,50,000 58,919 4,118 6.99
>9,50,000 and <= 10,00,000 3,198 312 9.74
>10,00,000 and <=15,00,000 20,028 2,432 12.14
>15,00,000 and <= 20,00,000 9,244 1,591 17.21
>20,00,000 and <= 25,00,000 5,279 1,174 22.24
>25,00,000 and <= 50,00,000 9,837 3,376 34.32
>50,00,000 and <= 1,00,00,000 3,971 2,728 68.69
>1,00,00,000 and <=5,00,00,000 2,063 3,788 183.64
>5,00,00,000 and <=10,00,00,000 150 1,062 707.92
>10,00,00,000 and <=25,00,00,000 56 759 1,355.08
>25,00,00,000 and <=50,00,00,000 19 630 3,313.60
>50,00,00,000 and <=100,00,00,000 5 355 7,100.69
>100,00,00,000 and <=500,00,00,000 2 627 31,325.94
>500,00,00,000 - - -
Total 3,12,88,559 42,070 Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income.
2. Loss under the head “Income from house property” is also included in the House
Property Income.
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
12
1.4 All Taxpayers - Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of
Business
Income (in
Crore INR)
Average
Business
Income (in Lakh
INR)
< 0 - - -
= 0 1,46,16,314 - -
>0 and <=1,50,000 44,89,096 36,149 0.81
>150,000 and <= 2,00,000 52,33,639 93,419 1.78
>2,00,000 and <=2,50,000 25,43,266 56,175 2.21
>2,50,000 and <= 3,50,000 20,22,771 58,704 2.90
>3,50,000 and <= 4,00,000 4,53,294 16,910 3.73
>4,00,000 and <= 4,50,000 3,37,574 14,282 4.23
>4,50,000 and <= 5,00,000 2,66,427 12,631 4.74
>5,00,000 and <= 5,50,000 1,93,238 10,106 5.23
>5,50,000 and <= 9,50,000 6,50,504 45,672 7.02
>9,50,000 and <= 10,00,000 37,556 3,662 9.75
>10,00,000 and <=15,00,000 1,73,710 20,938 12.05
>15,00,000 and <= 20,00,000 72,511 12,484 17.22
>20,00,000 and <= 25,00,000 40,361 8,998 22.29
>25,00,000 and <= 50,00,000 77,008 26,644 34.60
>50,00,000 and <= 1,00,00,000 38,792 27,086 69.82
>1,00,00,000 and <=5,00,00,000 31,745 65,606 206.67
>5,00,00,000 and <=10,00,00,000 4,725 33,001 698.43
>10,00,00,000 and <=25,00,00,000 3,408 52,789 1,548.99
>25,00,00,000 and <=50,00,00,000 1,196 41,717 3,488.08
>50,00,00,000 and <=100,00,00,000 644 44,693 6,939.84
>100,00,00,000 and <=500,00,00,000 606 1,25,910 20,777.16
>500,00,00,000 174 4,05,583 2,33,093.80
Total 3,12,88,559 12,13,159
Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
13
1.5 All Taxpayers - Range of Long Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Long
Term Capital
Gains Income
(in Crore INR)
Average Long
Term Capital Gains
Income(in Lakh
INR)
< 0 - - -
= 0 3,10,76,651 - -
>0 and <=1,50,000 1,01,638 574 0.56
>150,000 and <= 2,00,000 17,475 303 1.74
>2,00,000 and <=2,50,000 10,593 237 2.24
>2,50,000 and <= 3,50,000 12,781 378 2.96
>3,50,000 and <= 4,00,000 4,796 180 3.75
>4,00,000 and <= 4,50,000 3,803 161 4.24
>4,50,000 and <= 5,00,000 3,420 163 4.75
>5,00,000 and <= 5,50,000 2,950 155 5.25
>5,50,000 and <= 9,50,000 15,511 1,126 7.26
>9,50,000 and <= 10,00,000 1,386 135 9.76
>10,00,000 and <=15,00,000 9,228 1,135 12.30
>15,00,000 and <= 20,00,000 5,674 984 17.35
>20,00,000 and <= 25,00,000 3,669 821 22.38
>25,00,000 and <= 50,00,000 8,593 3,017 35.10
>50,00,000 and <= 1,00,00,000 4,910 3,435 69.96
>1,00,00,000 and <=5,00,00,000 4,286 8,694 202.85
>5,00,00,000 and <=10,00,00,000 602 4,197 697.22
>10,00,00,000 and <=25,00,00,000 368 5,544 1,506.64
>25,00,00,000 and <=50,00,00,000 105 3,588 3,417.60
>50,00,00,000 and <=100,00,00,000 58 3,923 6,763.55
>100,00,00,000 and <=500,00,00,000 53 10,503 19,817.16
>500,00,00,000 9 31,368 3,48,535.59
Total 3,12,88,559 80,622
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s)as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
14
1.6 All Taxpayers - Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income (in
Crore INR)
Average Short Term
Capital Gains
Income (in Lakh INR)
< 0 1,673 -112 -6.68
= 0 3,08,04,581 - -
>0 and <=1,50,000 3,99,189 1,033 0.26
>150,000 and <= 2,00,000 18,312 320 1.74
>2,00,000 and <=2,50,000 11,641 260 2.23
>2,50,000 and <= 3,50,000 14,364 424 2.95
>3,50,000 and <= 4,00,000 4,728 177 3.75
>4,00,000 and <= 4,50,000 3,762 160 4.24
>4,50,000 and <= 5,00,000 3,234 154 4.76
>5,00,000 and <= 5,50,000 2,597 136 5.23
>5,50,000 and <= 9,50,000 10,479 748 7.14
>9,50,000 and <= 10,00,000 750 73 9.77
>10,00,000 and <=15,00,000 4,218 514 12.19
>15,00,000 and <= 20,00,000 2,171 375 17.27
>20,00,000 and <= 25,00,000 1,303 292 22.39
>25,00,000 and <= 50,00,000 2,681 929 34.65
>50,00,000 and <= 1,00,00,000 1,419 979 68.96
>1,00,00,000 and <=5,00,00,000 1,139 2,331 204.63
>5,00,00,000 and <=10,00,00,000 145 997 687.45
>10,00,00,000 and <=25,00,00,000 113 1,729 1,530.02
>25,00,00,000 and <=50,00,00,000 34 1,174 3,452.64
>50,00,00,000 and <=100,00,00,000 12 857 7,138.93
>100,00,00,000 and
<=500,00,00,000
13 2,601 20,006.21
>500,00,00,000 1 1,056 1,05,610.82
Total 3,12,88,559 17,205
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”.
2. Loss from the transfer of short-term capital assets under the head “Capital Gains” is also
included in the Short Term Capital Gains Income.
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
15
1.7 All Taxpayers - Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Sum of Other
Sources
Income (in
Crore INR)
Average Other
Sources Income
(in Lakh INR)
< 0 - - -
= 0 1,65,20,639 - -
>0 and <=1,50,000 1,17,79,684 39,510 0.34
>150,000 and <= 2,00,000 13,18,569 23,238 1.76
>2,00,000 and <=2,50,000 5,58,567 12,398 2.22
>2,50,000 and <= 3,50,000 4,94,069 14,409 2.92
>3,50,000 and <= 4,00,000 1,20,975 4,517 3.73
>4,00,000 and <= 4,50,000 87,836 3,721 4.24
>4,50,000 and <= 5,00,000 70,369 3,341 4.75
>5,00,000 and <= 5,50,000 54,441 2,848 5.23
>5,50,000 and <= 9,50,000 1,76,232 12,324 6.99
>9,50,000 and <= 10,00,000 9,055 883 9.75
>10,00,000 and <=15,00,000 44,046 5,291 12.01
>15,00,000 and <= 20,00,000 17,068 2,935 17.20
>20,00,000 and <= 25,00,000 9,265 2,064 22.28
>25,00,000 and <= 50,00,000 15,680 5,347 34.10
>50,00,000 and <= 1,00,00,000 6,522 4,473 68.58
>1,00,00,000 and <=5,00,00,000 4,432 8,660 195.41
>5,00,00,000 and <=10,00,00,000 530 3,727 703.21
>10,00,00,000 and <=25,00,00,000 360 5,494 1,526.12
>25,00,00,000 and <=50,00,00,000 107 3,544 3,312.56
>50,00,00,000 and <=100,00,00,000 57 4,031 7,071.75
>100,00,00,000 and <=500,00,00,000 48 9,495 19,780.88
>500,00,00,000 8 8,779 1,09,734.67
Total 3,12,88,559 1,81,030
Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income.
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
16
1.8 All Taxpayers - Range of Interest Income (AY-2012-13)
Range No. of
Returns
Sum of Interest
Income (in Crore
INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 2,54,29,812 - -
>0 and <=1,50,000 51,87,967 12,688 0.24
>150,000 and <= 2,00,000 2,02,115 3,503 1.73
>2,00,000 and <=2,50,000 1,15,622 2,580 2.23
>2,50,000 and <= 3,50,000 1,26,193 3,708 2.94
>3,50,000 and <= 4,00,000 36,725 1,372 3.74
>4,00,000 and <= 4,50,000 27,448 1,164 4.24
>4,50,000 and <= 5,00,000 21,833 1,035 4.74
>5,00,000 and <= 5,50,000 17,306 907 5.24
>5,50,000 and <= 9,50,000 64,094 4,528 7.06
>9,50,000 and <= 10,00,000 3,992 389 9.74
>10,00,000 and <=15,00,000 22,805 2,754 12.08
>15,00,000 and <= 20,00,000 9,786 1,686 17.23
>20,00,000 and <= 25,00,000 5,499 1,226 22.29
>25,00,000 and <= 50,00,000 9,660 3,307 34.23
>50,00,000 and <= 1,00,00,000 4,104 2,819 68.69
>1,00,00,000 and <=5,00,00,000 2,873 5,695 198.22
>5,00,00,000 and <=10,00,00,000 341 2,357 691.30
>10,00,00,000 and <=25,00,00,000 244 3,771 1,545.60
>25,00,00,000 and <=50,00,00,000 69 2,278 3,300.92
>50,00,00,000 and <=100,00,00,000 36 2,577 7,158.25
>100,00,00,000 and
<=500,00,00,000
30 6,227 20,755.94
>500,00,00,000 5 4,898 97,962.91
Total 3,12,88,559 71,469
Notes
1. The Interest Income is already included in the Income from Other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range slab
i.e. “Sum of Interest Income” divided by total number of returns within the value range
slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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1.9 All Taxpayers-Range of Brought Forward Loss Set off (AY 2012-13)
Range No. of Returns
Sum of Brought
Forward Loss Set
Off (in Crore INR)
Average
Brought
Forward Loss
Set off (in Lakh
INR)
< 0 - - -
= 0 2,99,63,095 - -
>0 and <=1,50,000 11,91,031 7,525 0.63
>150,000 and <= 2,00,000 29,780 515 1.73
>2,00,000 and <=2,50,000 19,648 439 2.23
>2,50,000 and <= 3,50,000 23,601 695 2.94
>3,50,000 and <= 4,00,000 7,305 273 3.74
>4,00,000 and <= 4,50,000 5,729 243 4.24
>4,50,000 and <= 5,00,000 4,662 221 4.74
>5,00,000 and <= 5,50,000 3,728 195 5.24
>5,50,000 and <= 9,50,000 15,662 1,120 7.15
>9,50,000 and <= 10,00,000 1,155 113 9.75
>10,00,000 and <=15,00,000 6,595 804 12.19
>15,00,000 and <= 20,00,000 3,589 619 17.25
>20,00,000 and <= 25,00,000 2,248 502 22.34
>25,00,000 and <= 50,00,000 4,787 1,667 34.83
>50,00,000 and <= 1,00,00,000 2,637 1,838 69.68
>1,00,00,000 and <=5,00,00,000 2,487 5,209 209.45
>5,00,00,000 and <=10,00,00,000 390 2,713 695.67
>10,00,00,000 and <=25,00,00,000 271 4,141 1,527.89
>25,00,00,000 and <=50,00,00,000 96 3,191 3,324.45
>50,00,00,000 and <=100,00,00,000 34 2,368 6,965.85
>100,00,00,000 and <=500,00,00,000 27 6,692 24,784.98
>500,00,00,000 2 2,318 115,891.48
Total 3,12,88,559 43,400
Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income.
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
18
1.10 All Taxpayers - Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of
Returned
Income (in
Crore INR)
Average Returned
Income (in Lakh
INR)
< 0 - - -
= 0 6,92,366 - -
>0 and <=1,50,000 43,66,102 36,439 0.83
>150,000 and <= 2,00,000 1,12,11,895 2,00,750 1.79
>2,00,000 and <=2,50,000 38,82,333 86,130 2.22
>2,50,000 and <= 3,50,000 36,46,092 1,07,137 2.94
>3,50,000 and <= 4,00,000 12,02,002 44,968 3.74
>4,00,000 and <= 4,50,000 9,87,556 41,859 4.24
>4,50,000 and <= 5,00,000 8,32,183 39,526 4.75
>5,00,000 and <= 5,50,000 6,74,021 35,273 5.23
>5,50,000 and <= 9,50,000 21,55,998 1,51,648 7.03
>9,50,000 and <= 10,00,000 1,29,612 12,637 9.75
>10,00,000 and <=15,00,000 6,91,445 83,467 12.07
>15,00,000 and <= 20,00,000 2,79,156 48,047 17.21
>20,00,000 and <= 25,00,000 1,54,214 34,335 22.26
>25,00,000 and <= 50,00,000 2,23,262 75,766 33.94
>50,00,000 and <= 1,00,00,000 89,325 61,638 69.00
>1,00,00,000 and <=5,00,00,000 58,275 1,13,496 194.76
>5,00,00,000 and <=10,00,00,000 6,082 42,239 694.49
>10,00,00,000 and <=25,00,00,000 3,843 58,922 1,533.23
>25,00,00,000 and <=50,00,00,000 1,297 45,015 3,470.71
>50,00,00,000 and <=100,00,00,000 681 47,403 6,960.81
>100,00,00,000 and <=500,00,00,000 638 1,31,068 20,543.50
>500,00,00,000 181 4,09,473 2,26,228.30
Total 3,12,88,559 19,07,237
Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab. The “Average Returned Income” is the average Returned Income
within the value range slab i.e. “Sum of Returned Income” divided by total number of
returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
19
1.11 All Taxpayers - Range of Tax Payable (AY 2012-13)
Range No. of Returns
Sum of Tax
Payable (in
Crore INR)
Average Tax
Payable (in
Lakh INR)
< 0 - - -
= 0 1,74,18,582 - -
>0 and <=1,50,000 1,22,21,052 26,222 0.21
>150,000 and <= 2,00,000 3,40,062 5,907 1.74
>2,00,000 and <=2,50,000 2,40,980 5,383 2.23
>2,50,000 and <= 3,50,000 3,00,835 8,880 2.95
>3,50,000 and <= 4,00,000 99,192 3,710 3.74
>4,00,000 and <= 4,50,000 79,483 3,371 4.24
>4,50,000 and <= 5,00,000 67,334 3,194 4.74
>5,00,000 and <= 5,50,000 55,793 2,925 5.24
>5,50,000 and <= 9,50,000 2,14,712 15,183 7.07
>9,50,000 and <= 10,00,000 13,388 1,305 9.75
>10,00,000 and <=15,00,000 84,086 10,214 12.15
>15,00,000 and <= 20,00,000 41,456 7,147 17.24
>20,00,000 and <= 25,00,000 24,221 5,401 22.30
>25,00,000 and <= 50,00,000 46,565 16,051 34.47
>50,00,000 and <= 1,00,00,000 21,235 14,591 68.71
>1,00,00,000 and <=5,00,00,000 15,429 30,667 198.76
>5,00,00,000 and <=10,00,00,000 2,009 13,891 691.44
>10,00,00,000 and <=25,00,00,000 1,180 18,190 1,541.52
>25,00,00,000 and <=50,00,00,000 451 15,714 3,484.34
>50,00,00,000 and <=100,00,00,000 247 17,192 6,960.18
>100,00,00,000 and <=500,00,00,000 209 42,988 20,568.54
>500,00,00,000 58 89,280 1,53,930.89
Total 3,12,88,559 3,57,405
Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid
(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2. Income Tax Returns – Individuals
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
21
2.1 Individual– Gross Total Income (AY 2012-13)
Range No. of
Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 1,55,501 - -
>0 and <=1,50,000 30,13,171 25,679 0.85
>150,000 and <= 2,00,000 73,61,219 1,32,623 1.80
>2,00,000 and <=2,50,000 44,00,926 97,667 2.22
>2,50,000 and <= 3,50,000 47,92,311 1,40,556 2.93
>3,50,000 and <= 4,00,000 14,11,154 52,758 3.74
>4,00,000 and <= 4,50,000 11,84,934 50,260 4.24
>4,50,000 and <= 5,00,000 10,25,891 48,669 4.74
>5,00,000 and <= 5,50,000 8,67,289 45,415 5.24
>5,50,000 and <= 9,50,000 29,70,300 2,07,009 6.97
>9,50,000 and <= 10,00,000 1,52,453 14,858 9.75
>10,00,000 and <=15,00,000 8,22,430 99,029 12.04
>15,00,000 and <= 20,00,000 3,02,371 51,905 17.17
>20,00,000 and <= 25,00,000 1,56,984 34,972 22.28
>25,00,000 and <= 50,00,000 2,05,342 68,695 33.45
>50,00,000 and <= 1,00,00,000 66,632 45,364 68.08
>1,00,00,000 and <=5,00,00,000 33,928 61,052 179.95
>5,00,00,000 and <=10,00,00,000 1,826 12,375 677.71
>10,00,00,000 and <=25,00,00,000 729 10,635 1,458.78
>25,00,00,000 and <=50,00,00,000 128 4,225 3,300.95
>50,00,00,000 and <=100,00,00,000 50 3,467 6,933.71
>100,00,00,000 and <=500,00,00,000 26 5,154 19,821.65
>500,00,00,000 3 1,920 63,997.96
Total 2,89,25,598 12,14,289 Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
22
2.2 Individual- Range of Salary Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of Salary
Income (in
Crore INR)
Average Salary
Income (in Lakh
INR)
< 0 - - -
= 0 1,71,75,910 - -
>0 and <=1,50,000 16,18,900 15,139 0.94
>150,000 and <= 2,00,000 10,83,029 19,130 1.77
>2,00,000 and <=2,50,000 10,33,295 23,321 2.26
>2,50,000 and <= 3,50,000 19,31,300 57,446 2.97
>3,50,000 and <= 4,00,000 8,10,689 30,365 3.75
>4,00,000 and <= 4,50,000 7,57,676 32,196 4.25
>4,50,000 and <= 5,00,000 6,99,039 33,166 4.74
>5,00,000 and <= 5,50,000 5,97,511 31,306 5.24
>5,50,000 and <= 9,50,000 20,29,856 1,40,895 6.94
>9,50,000 and <= 10,00,000 1,00,350 9,779 9.74
>10,00,000 and <=15,00,000 5,93,464 71,587 12.06
>15,00,000 and <= 20,00,000 2,07,127 35,562 17.17
>20,00,000 and <= 25,00,000 1,10,404 24,640 22.32
>25,00,000 and <= 50,00,000 1,23,389 40,914 33.16
>50,00,000 and <= 1,00,00,000 36,027 24,508 68.03
>1,00,00,000 and <=5,00,00,000 16,845 29,313 174.02
>5,00,00,000 and <=10,00,00,000 612 4,099 669.83
>10,00,00,000 and <=25,00,00,000 146 2,025 1,386.73
>25,00,00,000 and <=50,00,00,000 23 699 3,040.60
>50,00,00,000 and <=100,00,00,000 6 412 6,874.26
>100,00,00,000 and
<=500,00,00,000
- - -
>500,00,00,000 - - -
Total 2,89,25,598 6,26,502
Notes
1. Salary Income is the income under the head “Salaries” as computed in the return of
income
2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value
range slab.
3. The “Average Salary Income” is the average Salary Income within the value range slab
i.e. “Sum of Salary Income” divided by total number of returns within the value range slab
4. Salary income has also been reported by some taxpayers other than individuals (e.g.
HUF).
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
23
2.3 Individual- Range of House Property Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of House
Property
Income (in
Crore INR)
Average House
Property Income (in
Lakh INR)
< 0 6,06,704 -3,299 -0.54
= 0 2,63,12,115 - -
>0 and <=1,50,000 14,64,544 8,789 0.60
>150,000 and <= 2,00,000 1,65,092 2,855 1.73
>2,00,000 and <=2,50,000 1,00,655 2,234 2.22
>2,50,000 and <= 3,50,000 1,05,899 3,094 2.92
>3,50,000 and <= 4,00,000 27,862 1,042 3.74
>4,00,000 and <= 4,50,000 22,710 962 4.23
>4,50,000 and <= 5,00,000 16,981 805 4.74
>5,00,000 and <= 5,50,000 14,610 765 5.23
>5,50,000 and <= 9,50,000 49,813 3,478 6.98
>9,50,000 and <= 10,00,000 2,671 260 9.74
>10,00,000 and <=15,00,000 15,970 1,936 12.12
>15,00,000 and <= 20,00,000 6,992 1,201 17.18
>20,00,000 and <= 25,00,000 3,882 863 22.22
>25,00,000 and <= 50,00,000 6,315 2,140 33.89
>50,00,000 and <= 1,00,00,000 2,069 1,393 67.33
>1,00,00,000 and <=5,00,00,000 697 1,164 166.99
>5,00,00,000 and <=10,00,00,000 12 77 644.08
>10,00,00,000 and <=25,00,00,000 5 56 1,126.90
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 2,89,25,598 29,814 Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income
2. Loss under the head “Income from house property” is also included in the House
Property Income
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.4 Individual- Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of
Business
Income (in
Crore INR)
Average Business
Income (in Lakh
INR)
< 0 - - -
= 0 1,36,20,690 - -
>0 and <=1,50,000 38,02,327 32,694 0.86
>150,000 and <= 2,00,000 50,67,452 90,517 1.79
>2,00,000 and <=2,50,000 24,71,102 54,567 2.21
>2,50,000 and <= 3,50,000 19,31,085 56,001 2.90
>3,50,000 and <= 4,00,000 4,23,610 15,799 3.73
>4,00,000 and <= 4,50,000 3,12,238 13,208 4.23
>4,50,000 and <= 5,00,000 2,42,973 11,518 4.74
>5,00,000 and <= 5,50,000 1,75,466 9,176 5.23
>5,50,000 and <= 9,50,000 5,71,569 39,994 7.00
>9,50,000 and <= 10,00,000 30,963 3,019 9.75
>10,00,000 and <=15,00,000 1,35,975 16,318 12.00
>15,00,000 and <= 20,00,000 50,310 8,643 17.18
>20,00,000 and <= 25,00,000 25,766 5,735 22.26
>25,00,000 and <= 50,00,000 41,040 13,963 34.02
>50,00,000 and <= 1,00,00,000 14,715 10,009 68.02
>1,00,00,000 and <=5,00,00,000 7,544 13,850 183.59
>5,00,00,000 and <=10,00,00,000 483 3,240 670.77
>10,00,00,000 and <=25,00,00,000 231 3,493 1,512.24
>25,00,00,000 and <=50,00,00,000 37 1,240 3,351.17
>50,00,00,000 and <=100,00,00,000 14 1,031 7,363.23
>100,00,00,000 and <=500,00,00,000 7 1,481 21,160.77
>500,00,00,000 1 673 67,316.16
Total 2,89,25,598 4,06,169
Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab\
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.5 Individual- Range of Long Term Capital Gains (AY 2012-13)
Range No. of Returns
Sum of Long
Term Capital
Gains
Income (in
Crore INR)
Average Long
Term Capital
Gains Income
(in Lakh INR)
< 0 - - -
= 0 2,87,31,739 - -
>0 and <=1,50,000 95,114 537 0.56
>150,000 and <= 2,00,000 16,193 281 1.74
>2,00,000 and <=2,50,000 9,836 220 2.24
>2,50,000 and <= 3,50,000 11,845 350 2.96
>3,50,000 and <= 4,00,000 4,370 164 3.75
>4,00,000 and <= 4,50,000 3,498 149 4.25
>4,50,000 and <= 5,00,000 3,163 150 4.75
>5,00,000 and <= 5,50,000 2,707 142 5.24
>5,50,000 and <= 9,50,000 14,154 1,026 7.25
>9,50,000 and <= 10,00,000 1,259 123 9.76
>10,00,000 and <=15,00,000 8,313 1,022 12.29
>15,00,000 and <= 20,00,000 5,048 875 17.34
>20,00,000 and <= 25,00,000 3,253 728 22.37
>25,00,000 and <= 50,00,000 7,288 2,550 34.98
>50,00,000 and <= 1,00,00,000 3,972 2,768 69.70
>1,00,00,000 and <=5,00,00,000 3,181 6,270 197.12
>5,00,00,000 and <=10,00,00,000 379 2,606 687.49
>10,00,00,000 and <=25,00,00,000 206 3,078 1,494.10
>25,00,00,000 and <=50,00,00,000 40 1,375 3,437.35
>50,00,00,000 and <=100,00,00,000 22 1,517 6,893.48
>100,00,00,000 and <=500,00,00,000 17 3,768 22,166.82
>500,00,00,000 1 693 69,254.82
Total 2,89,25,598 30,392 Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
26
2.6 Individual- Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income
(in Crore INR)
Average Short Term
Capital Gains
Income(in Lakh INR)
< 0 1,448 -18 -1.27
= 0 2,84,97,021 - -
>0 and <=1,50,000 3,58,890 916 0.26
>150,000 and <= 2,00,000 15,465 270 1.75
>2,00,000 and <=2,50,000 10,069 225 2.24
>2,50,000 and <= 3,50,000 12,341 364 2.95
>3,50,000 and <= 4,00,000 4,086 153 3.75
>4,00,000 and <= 4,50,000 3,236 137 4.25
>4,50,000 and <= 5,00,000 2,713 129 4.76
>5,00,000 and <= 5,50,000 2,172 114 5.24
>5,50,000 and <= 9,50,000 8,768 624 7.12
>9,50,000 and <= 10,00,000 596 58 9.77
>10,00,000 and <=15,00,000 3,323 404 12.16
>15,00,000 and <= 20,00,000 1,636 282 17.26
>20,00,000 and <= 25,00,000 941 210 22.34
>25,00,000 and <= 50,00,000 1,744 599 34.33
>50,00,000 and <= 1,00,00,000 745 508 68.25
>1,00,00,000 and <=5,00,00,000 378 703 185.98
>5,00,00,000 and <=10,00,00,000 18 113 625.42
>10,00,00,000 and <=25,00,00,000 5 69 1,373.34
>25,00,00,000 and <=50,00,00,000 3 101 3,354.57
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 2,89,25,598 5,962 Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is
also included in the Short Term Capital Gains Income
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.7 Individual- Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Sum of Other
Sources
Income (in
Crore INR)
Average Other
Sources Income (in
Lakh INR)
< 0 - - -
= 0 1,50,02,303 - -
>0 and <=1,50,000 1,12,64,465 37,103 0.33
>150,000 and <= 2,00,000 11,84,053 20,878 1.76
>2,00,000 and <=2,50,000 5,09,485 11,309 2.22
>2,50,000 and <= 3,50,000 4,40,141 12,830 2.92
>3,50,000 and <= 4,00,000 1,06,757 3,986 3.73
>4,00,000 and <= 4,50,000 76,963 3,261 4.24
>4,50,000 and <= 5,00,000 60,388 2,866 4.75
>5,00,000 and <= 5,50,000 46,467 2,432 5.23
>5,50,000 and <= 9,50,000 1,49,024 10,408 6.98
>9,50,000 and <= 10,00,000 7,678 748 9.75
>10,00,000 and <=15,00,000 37,292 4,478 12.01
>15,00,000 and <= 20,00,000 14,205 2,440 17.18
>20,00,000 and <= 25,00,000 7,529 1,676 22.27
>25,00,000 and <= 50,00,000 11,952 4,051 33.90
>50,00,000 and <= 1,00,00,000 4,445 3,011 67.74
>1,00,00,000 and <=5,00,00,000 2,236 4,002 178.97
>5,00,00,000 and <=10,00,00,000 142 993 699.48
>10,00,00,000 and <=25,00,00,000 61 850 1,394.11
>25,00,00,000 and <=50,00,00,000 9 279 3,097.99
>50,00,00,000 and <=100,00,00,000 2 105 5,243.86
>100,00,00,000 and <=500,00,00,000 1 103 10,281.04
>500,00,00,000 - - -
Total 2,89,25,598 1,27,810 Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.8 Individual- Range of Interest Income (AY 2012-13)
Range No. of
Returns
Sum of
Interest
Income (in
Crore INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 2,35,99,865 - -
>0 and <=1,50,000 47,89,623 11,032 0.23
>150,000 and <= 2,00,000 1,57,911 2,736 1.73
>2,00,000 and <=2,50,000 94,195 2,102 2.23
>2,50,000 and <= 3,50,000 1,03,185 3,034 2.94
>3,50,000 and <= 4,00,000 30,067 1,123 3.74
>4,00,000 and <= 4,50,000 22,540 956 4.24
>4,50,000 and <= 5,00,000 17,874 847 4.74
>5,00,000 and <= 5,50,000 14,157 742 5.24
>5,50,000 and <= 9,50,000 52,385 3,698 7.06
>9,50,000 and <= 10,00,000 3,259 318 9.74
>10,00,000 and <=15,00,000 18,343 2,214 12.07
>15,00,000 and <= 20,00,000 7,581 1,305 17.21
>20,00,000 and <= 25,00,000 4,147 924 22.28
>25,00,000 and <= 50,00,000 6,772 2,303 34.00
>50,00,000 and <= 1,00,00,000 2,454 1,663 67.76
>1,00,00,000 and <=5,00,00,000 1,156 2,058 178.00
>5,00,00,000 and <=10,00,00,000 61 398 652.25
>10,00,00,000 and <=25,00,00,000 19 267 1,407.42
>25,00,00,000 and <=50,00,00,000 3 99 3,305.03
>50,00,00,000 and <=100,00,00,000 1 52 5,151.79
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 2,89,25,598 37,871 Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range
slab i.e. “Sum of Interest Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.9 Individual- Range of Brought Forward Loss Set off (AY 2012-13)
Range No. of
Returns
Sum of
Brought
Forward Loss
Set Off (in
Crore INR)
Average Brought
Forward Loss Set off
(in Lakh INR)
< 0 - - -
= 0 2,77,25,715 - -
>0 and <=1,50,000 11,12,275 7,220 0.65
>150,000 and <= 2,00,000 23,953 414 1.73
>2,00,000 and <=2,50,000 15,247 340 2.23
>2,50,000 and <= 3,50,000 17,460 513 2.94
>3,50,000 and <= 4,00,000 5,065 189 3.74
>4,00,000 and <= 4,50,000 3,811 161 4.24
>4,50,000 and <= 5,00,000 3,008 143 4.74
>5,00,000 and <= 5,50,000 2,290 120 5.24
>5,50,000 and <= 9,50,000 8,801 622 7.07
>9,50,000 and <= 10,00,000 564 55 9.76
>10,00,000 and <=15,00,000 2,960 358 12.11
>15,00,000 and <= 20,00,000 1,368 236 17.25
>20,00,000 and <= 25,00,000 762 170 22.34
>25,00,000 and <= 50,00,000 1,382 470 34.01
>50,00,000 and <= 1,00,00,000 561 386 68.79
>1,00,00,000 and <=5,00,00,000 341 619 181.56
>5,00,00,000 and <=10,00,00,000 23 149 647.49
>10,00,00,000 and <=25,00,00,000 11 163 1,478.72
>25,00,00,000 and <=50,00,00,000 1 31 3,114.98
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 2,89,25,598 12,360 Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.10 Individual- Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of
Returned
Income (in
Crore INR)
Average Returned
Income (in Lakh
INR)
< 0 - - -
= 0 1,33,228 - -
>0 and <=1,50,000 36,15,089 32,577 0.90
>150,000 and <= 2,00,000 1,08,36,369 1,94,115 1.79
>2,00,000 and <=2,50,000 37,57,522 83,369 2.22
>2,50,000 and <= 3,50,000 35,22,562 1,03,502 2.94
>3,50,000 and <= 4,00,000 11,61,339 43,446 3.74
>4,00,000 and <= 4,50,000 9,53,038 40,396 4.24
>4,50,000 and <= 5,00,000 7,97,839 37,889 4.75
>5,00,000 and <= 5,50,000 6,47,597 33,894 5.23
>5,50,000 and <= 9,50,000 20,53,903 1,44,321 7.03
>9,50,000 and <= 10,00,000 1,21,946 11,889 9.75
>10,00,000 and <=15,00,000 6,48,359 78,200 12.06
>15,00,000 and <= 20,00,000 2,54,765 43,828 17.20
>20,00,000 and <= 25,00,000 1,38,235 30,766 22.26
>25,00,000 and <= 50,00,000 1,84,514 62,118 33.67
>50,00,000 and <= 1,00,00,000 63,677 43,431 68.21
>1,00,00,000 and <=5,00,00,000 32,947 59,380 180.23
>5,00,00,000 and <=10,00,00,000 1,774 12,023 677.74
>10,00,00,000 and <=25,00,00,000 699 10,170 1,454.91
>25,00,00,000 and <=50,00,00,000 124 4,124 3,326.03
>50,00,00,000 and <=100,00,00,000 45 3,063 6,805.97
>100,00,00,000 and <=500,00,00,000 24 4,807 20,028.64
>500,00,00,000 3 1,919 63,979.94
Total 2,89,25,598 10,79,226 Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab.
4. The “Average Returned Income” is the average Returned Income within the value range
slab i.e. “Sum of Returned Income” divided by total number of returns within the value
range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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2.11 Individual- Range of Tax Payable (AY 2012-13)
Range No. of Returns
Sum of Tax
Payable (in
Crore INR)
Average Tax
Payable (in Lakh
INR)
< 0 - - -
= 0 1,63,16,487 - -
>0 and <=1,50,000 1,12,26,713 23,551 0.21
>150,000 and <= 2,00,000 3,02,273 5,253 1.74
>2,00,000 and <=2,50,000 2,14,343 4,788 2.23
>2,50,000 and <= 3,50,000 2,64,395 7,800 2.95
>3,50,000 and <= 4,00,000 86,400 3,231 3.74
>4,00,000 and <= 4,50,000 68,853 2,920 4.24
>4,50,000 and <= 5,00,000 57,985 2,750 4.74
>5,00,000 and <= 5,50,000 47,913 2,512 5.24
>5,50,000 and <= 9,50,000 1,76,904 12,451 7.04
>9,50,000 and <= 10,00,000 10,358 1,009 9.75
>10,00,000 and <=15,00,000 62,853 7,619 12.12
>15,00,000 and <= 20,00,000 29,330 5,052 17.23
>20,00,000 and <= 25,00,000 16,367 3,644 22.27
>25,00,000 and <= 50,00,000 28,807 9,853 34.20
>50,00,000 and <= 1,00,00,000 10,595 7,142 67.41
>1,00,00,000 and <=5,00,00,000 4,681 8,241 176.04
>5,00,00,000 and <=10,00,00,000 239 1,604 671.10
>10,00,00,000 and <=25,00,00,000 75 1,121 1,495.21
>25,00,00,000 and <=50,00,00,000 16 540 3,376.97
>50,00,00,000 and <=100,00,00,000 8 590 7,380.45
>100,00,00,000 and
<=500,00,00,000
3 437 14,583.00
>500,00,00,000 - - -
Total 2,89,25,598 1,12,112 Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid
(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
4. For AY 2012-13, there were the following exemption thresholds for different classes of
taxpayers- (i) For male individuals below 60 years of age- Rs.1,80,000/- (ii) For woman
individuals below 60 years of age- Rs.1,90,000/- (iii) For individuals of 60 years of age or
more but below 80 years of age- Rs.2,50,000/- and (iv) For individuals of 80 years of age
or more- Rs.5,00,000/-.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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3. Income Tax Returns - HUF
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
33
3.1 HUF– Gross Total Income (AY 2012-13)
Range No. of
Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 9,460 - -
>0 and <=1,50,000 1,76,594 1,430 0.81
>150,000 and <= 2,00,000 2,81,621 4,988 1.77
>2,00,000 and <=2,50,000 93,578 2,073 2.22
>2,50,000 and <= 3,50,000 1,08,059 3,163 2.93
>3,50,000 and <= 4,00,000 27,484 1,027 3.74
>4,00,000 and <= 4,50,000 22,171 940 4.24
>4,50,000 and <= 5,00,000 21,327 1,016 4.76
>5,00,000 and <= 5,50,000 16,832 880 5.23
>5,50,000 and <= 9,50,000 59,630 4,190 7.03
>9,50,000 and <= 10,00,000 2,876 280 9.75
>10,00,000 and <=15,00,000 10,798 1,282 11.87
>15,00,000 and <= 20,00,000 3,497 600 17.16
>20,00,000 and <= 25,00,000 1,713 381 22.23
>25,00,000 and <= 50,00,000 2,790 946 33.92
>50,00,000 and <= 1,00,00,000 1,057 731 69.17
>1,00,00,000 and <=5,00,00,000 502 959 191.10
>5,00,00,000 and <=10,00,00,000 43 298 692.25
>10,00,00,000 and <=25,00,00,000 20 298 1,488.70
>25,00,00,000 and <=50,00,00,000 5 158 3,150.20
>50,00,00,000 and <=100,00,00,000 3 230 7,681.55
>100,00,00,000 and <=500,00,00,000 1 102 10,176.30
>500,00,00,000 - - -
Total 8,40,061 25,972 Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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3.2 HUF- Range of House Property Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of House
Property Income
(in Crore INR)
Average House
Property Income
(in Lakh INR)
< 0 46 - -0.89
= 0 7,23,544 - -
>0 and <=1,50,000 76,586 497 0.65
>150,000 and <= 2,00,000 11,839 204 1.73
>2,00,000 and <=2,50,000 6,783 151 2.22
>2,50,000 and <= 3,50,000 7,822 229 2.93
>3,50,000 and <= 4,00,000 2,189 82 3.74
>4,00,000 and <= 4,50,000 1,852 78 4.24
>4,50,000 and <= 5,00,000 1,362 65 4.74
>5,00,000 and <= 5,50,000 1,184 62 5.23
>5,50,000 and <= 9,50,000 4,137 286 6.91
>9,50,000 and <= 10,00,000 179 17 9.75
>10,00,000 and <=15,00,000 1,146 139 12.10
>15,00,000 and <= 20,00,000 457 79 17.28
>20,00,000 and <= 25,00,000 245 55 22.43
>25,00,000 and <= 50,00,000 474 163 34.38
>50,00,000 and <= 1,00,00,000 149 100 67.34
>1,00,00,000 and <=5,00,00,000 61 121 197.87
>5,00,00,000 and <=10,00,00,000 5 32 644.45
>10,00,00,000 and <=25,00,00,000 1 18 1,791.70
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 2,378 Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income
2. Loss under the head “Income from house property” is also included in the House
Property Income
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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3.3 HUF- Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of Business
Income (in Crore INR)
Average
Business Income
(in Lakh INR)
< 0 - - -
= 0 4,41,133 - -
>0 and <=1,50,000 1,23,300 1,173 0.95
>150,000 and <= 2,00,000 1,21,274 2,123 1.75
>2,00,000 and <=2,50,000 39,713 882 2.22
>2,50,000 and <= 3,50,000 44,706 1,309 2.93
>3,50,000 and <= 4,00,000 12,422 465 3.74
>4,00,000 and <= 4,50,000 10,424 442 4.24
>4,50,000 and <= 5,00,000 10,182 484 4.75
>5,00,000 and <= 5,50,000 6,538 341 5.22
>5,50,000 and <= 9,50,000 21,943 1,538 7.01
>9,50,000 and <= 10,00,000 1,088 106 9.76
>10,00,000 and <=15,00,000 3,643 436 11.97
>15,00,000 and <= 20,00,000 1,394 240 17.18
>20,00,000 and <= 25,00,000 638 142 22.22
>25,00,000 and <= 50,00,000 1,042 357 34.28
>50,00,000 and <= 1,00,00,000 387 264 68.23
>1,00,00,000 and <=5,00,00,000 203 381 187.79
>5,00,00,000 and <=10,00,00,000 14 109 779.88
>10,00,00,000 and <=25,00,00,000 10 154 1,537.34
>25,00,00,000 and <=50,00,00,000 3 95 3,171.16
>50,00,00,000 and <=100,00,00,000 3 227 7,571.69
>100,00,00,000 and
<=500,00,00,000
1 102 10,176.30
>500,00,00,000 - - -
Total 8,40,061 11,371 Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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3.4 HUF- Range of Long Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Long
Term Capital
Gains Income (in
Crore INR)
Average Long Term
Capital Gains
Income(in Lakh INR)
< 0 - - -
= 0 8,29,380 - -
>0 and <=1,50,000 5,132 30 0.58
>150,000 and <= 2,00,000 1,069 19 1.73
>2,00,000 and <=2,50,000 595 13 2.24
>2,50,000 and <= 3,50,000 669 20 2.96
>3,50,000 and <= 4,00,000 278 10 3.72
>4,00,000 and <= 4,50,000 180 8 4.23
>4,50,000 and <= 5,00,000 155 7 4.76
>5,00,000 and <= 5,50,000 156 8 5.24
>5,50,000 and <= 9,50,000 763 56 7.33
>9,50,000 and <= 10,00,000 60 6 9.75
>10,00,000 and <=15,00,000 444 55 12.39
>15,00,000 and <= 20,00,000 258 45 17.40
>20,00,000 and <= 25,00,000 159 36 22.46
>25,00,000 and <= 50,00,000 387 137 35.52
>50,00,000 and <= 1,00,00,000 205 147 71.52
>1,00,00,000 and <=5,00,00,000 146 291 199.51
>5,00,00,000 and <=10,00,00,000 17 114 669.47
>10,00,00,000 and <=25,00,00,000 6 82 1,368.40
>25,00,00,000 and <=50,00,00,000 2 55 2,740.77
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 1,139 Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
37
3.5 HUF- Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income
(in Crore INR)
Average Short
Term Capital
Gains Income
(in Lakh INR)
< 0 111 - -0.04
= 0 8,03,146 - -
>0 and <=1,50,000 30,373 81 0.27
>150,000 and <= 2,00,000 2,082 36 1.73
>2,00,000 and <=2,50,000 992 22 2.21
>2,50,000 and <= 3,50,000 1,232 36 2.90
>3,50,000 and <= 4,00,000 322 12 3.75
>4,00,000 and <= 4,50,000 268 11 4.20
>4,50,000 and <= 5,00,000 277 13 4.79
>5,00,000 and <= 5,50,000 209 11 5.17
>5,50,000 and <= 9,50,000 564 40 7.11
>9,50,000 and <= 10,00,000 39 4 9.77
>10,00,000 and <=15,00,000 177 22 12.15
>15,00,000 and <= 20,00,000 78 13 17.25
>20,00,000 and <= 25,00,000 49 11 22.28
>25,00,000 and <= 50,00,000 92 32 34.49
>50,00,000 and <= 1,00,00,000 33 21 64.62
>1,00,00,000 and <=5,00,00,000 15 22 145.18
>5,00,00,000 and <=10,00,00,000 1 9 915.47
>10,00,00,000 and <=25,00,00,000 1 18 1,771.39
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 414 Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is
also included in the Short Term Capital Gains Income
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
38
3.6 HUF- Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Sum of Other
Sources
Income (in
Crore INR)
Average Other
Sources Income (in
Lakh INR)
< 0 - - -
= 0 1,34,843 - -
>0 and <=1,50,000 4,24,758 2,093 0.49
>150,000 and <= 2,00,000 1,25,351 2,199 1.75
>2,00,000 and <=2,50,000 44,312 983 2.22
>2,50,000 and <= 3,50,000 47,916 1,400 2.92
>3,50,000 and <= 4,00,000 11,972 447 3.74
>4,00,000 and <= 4,50,000 9,030 383 4.24
>4,50,000 and <= 5,00,000 8,206 390 4.76
>5,00,000 and <= 5,50,000 6,594 344 5.22
>5,50,000 and <= 9,50,000 20,823 1,456 6.99
>9,50,000 and <= 10,00,000 894 87 9.74
>10,00,000 and <=15,00,000 3,245 383 11.80
>15,00,000 and <= 20,00,000 867 148 17.13
>20,00,000 and <= 25,00,000 396 88 22.22
>25,00,000 and <= 50,00,000 617 203 32.86
>50,00,000 and <= 1,00,00,000 162 114 70.40
>1,00,00,000 and <=5,00,00,000 71 132 186.31
>5,00,00,000 and <=10,00,00,000 3 20 672.99
>10,00,00,000 and <=25,00,00,000 1 11 1,127.96
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 10,883 Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
39
3.7 HUF- Range of Interest Income (AY 2012-13)
Range No. of
Returns
Sum of
Interest
Income (in
Crore INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 4,13,179 - -
>0 and <=1,50,000 3,27,568 1,409 0.43
>150,000 and <= 2,00,000 39,154 679 1.73
>2,00,000 and <=2,50,000 18,082 402 2.23
>2,50,000 and <= 3,50,000 18,573 543 2.92
>3,50,000 and <= 4,00,000 5,006 187 3.73
>4,00,000 and <= 4,50,000 3,521 149 4.24
>4,50,000 and <= 5,00,000 2,753 131 4.74
>5,00,000 and <= 5,50,000 2,126 111 5.23
>5,50,000 and <= 9,50,000 6,810 476 6.99
>9,50,000 and <= 10,00,000 334 33 9.73
>10,00,000 and <=15,00,000 1,673 199 11.87
>15,00,000 and <= 20,00,000 523 89 17.10
>20,00,000 and <= 25,00,000 244 54 22.26
>25,00,000 and <= 50,00,000 366 121 32.96
>50,00,000 and <= 1,00,00,000 103 72 69.89
>1,00,00,000 and <=5,00,00,000 45 84 186.70
>5,00,00,000 and <=10,00,00,000 - - -
>10,00,00,000 and <=25,00,00,000 1 11 1,127.96
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 4,750 Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range
slab i.e. “Sum of Interest Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
40
3.8 HUF- Range of Brought Forward Loss Set off (AY 2012-13)
Range No. of
Returns
Brought
Forward Loss
Set Off (in Crore
INR)
Average Brought
Forward Loss Set off
(in Lakh INR)
< 0 - - -
= 0 8,26,786 - -
>0 and <=1,50,000 10,773 42 0.39
>150,000 and <= 2,00,000 556 10 1.72
>2,00,000 and <=2,50,000 371 8 2.25
>2,50,000 and <= 3,50,000 446 13 2.95
>3,50,000 and <= 4,00,000 145 5 3.74
>4,00,000 and <= 4,50,000 103 4 4.23
>4,50,000 and <= 5,00,000 96 5 4.73
>5,00,000 and <= 5,50,000 81 4 5.25
>5,50,000 and <= 9,50,000 331 23 7.10
>9,50,000 and <= 10,00,000 24 2 9.72
>10,00,000 and <=15,00,000 133 16 12.15
>15,00,000 and <= 20,00,000 59 10 16.94
>20,00,000 and <= 25,00,000 37 8 22.71
>25,00,000 and <= 50,00,000 74 25 33.71
>50,00,000 and <= 1,00,00,000 29 19 66.95
>1,00,00,000 and <=5,00,00,000 14 29 204.85
>5,00,00,000 and <=10,00,00,000 2 15 731.73
>10,00,00,000 and <=25,00,00,000 1 20 2,000.35
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 260 Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
41
3.9 HUF- Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of Returned
Income (in Crore
INR)
Average Returned
Income (in Lakh
INR)
< 0 - - -
= 0 12,859 - -
>0 and <=1,50,000 1,90,162 1,575 0.83
>150,000 and <= 2,00,000 3,27,179 5,795 1.77
>2,00,000 and <=2,50,000 91,887 2,025 2.20
>2,50,000 and <= 3,50,000 76,326 2,235 2.93
>3,50,000 and <= 4,00,000 23,436 877 3.74
>4,00,000 and <= 4,50,000 19,425 823 4.24
>4,50,000 and <= 5,00,000 20,846 996 4.78
>5,00,000 and <= 5,50,000 14,919 777 5.21
>5,50,000 and <= 9,50,000 44,072 3,114 7.07
>9,50,000 and <= 10,00,000 2,031 198 9.75
>10,00,000 and <=15,00,000 8,168 980 12.00
>15,00,000 and <= 20,00,000 3,021 519 17.16
>20,00,000 and <= 25,00,000 1,572 350 22.25
>25,00,000 and <= 50,00,000 2,595 883 34.04
>50,00,000 and <= 1,00,00,000 1,023 708 69.17
>1,00,00,000 and <=5,00,00,000 471 897 190.45
>5,00,00,000 and <=10,00,00,000 42 289 687.11
>10,00,00,000 and <=25,00,00,000 18 262 1,457.92
>25,00,00,000 and <=50,00,00,000 5 157 3,134.69
>50,00,00,000 and <=100,00,00,000 3 230 7,681.55
>100,00,00,000 and <=500,00,00,000 1 102 10,176.30
>500,00,00,000 - - -
Total 8,40,061 23,793 Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab.
4. The “Average Returned Income” is the average Returned Income within the value range
slab i.e. “Sum of Returned Income” divided by total number of returns within the value
range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
42
3.10 HUF- Range of Tax Payable (AY 2012-13)
Range No. of
Returns
Sum of Tax
Payable (in
Crore INR)
Average Tax
Payable (in Lakh
INR)
< 0 - - -
= 0 4,74,122 - -
>0 and <=1,50,000 3,46,919 661 0.19
>150,000 and <= 2,00,000 4,654 80 1.72
>2,00,000 and <=2,50,000 2,885 64 2.23
>2,50,000 and <= 3,50,000 3,439 101 2.95
>3,50,000 and <= 4,00,000 1,133 42 3.74
>4,00,000 and <= 4,50,000 851 36 4.25
>4,50,000 and <= 5,00,000 657 31 4.74
>5,00,000 and <= 5,50,000 562 29 5.24
>5,50,000 and <= 9,50,000 2,389 170 7.13
>9,50,000 and <= 10,00,000 143 14 9.74
>10,00,000 and <=15,00,000 935 113 12.12
>15,00,000 and <= 20,00,000 452 78 17.16
>20,00,000 and <= 25,00,000 264 59 22.50
>25,00,000 and <= 50,00,000 398 134 33.72
>50,00,000 and <= 1,00,00,000 161 110 68.54
>1,00,00,000 and <=5,00,00,000 83 158 190.00
>5,00,00,000 and <=10,00,00,000 8 49 613.19
>10,00,00,000 and <=25,00,00,000 4 70 1,744.29
>25,00,00,000 and <=50,00,00,000 2 57 2,869.93
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,40,061 2,058 Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid
(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4. Income Tax Returns - Firms
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
44
4.1 Firm – Gross Total Income (AY 2012-13)
Range No. of
Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 2,13,443 - -
>0 and <=1,50,000 4,25,098 1,702 0.40
>150,000 and <= 2,00,000 30,203 524 1.73
>2,00,000 and <=2,50,000 21,524 481 2.23
>2,50,000 and <= 3,50,000 30,328 900 2.97
>3,50,000 and <= 4,00,000 10,631 398 3.74
>4,00,000 and <= 4,50,000 9,337 396 4.24
>4,50,000 and <= 5,00,000 8,008 380 4.75
>5,00,000 and <= 5,50,000 6,873 360 5.24
>5,50,000 and <= 9,50,000 32,584 2,354 7.23
>9,50,000 and <= 10,00,000 3,125 305 9.75
>10,00,000 and <=15,00,000 17,809 2,184 12.26
>15,00,000 and <= 20,00,000 10,234 1,770 17.29
>20,00,000 and <= 25,00,000 6,513 1,453 22.31
>25,00,000 and <= 50,00,000 14,931 5,235 35.06
>50,00,000 and <= 1,00,00,000 8,933 6,292 70.43
>1,00,00,000 and <=5,00,00,000 7,419 14,924 201.16
>5,00,00,000 and <=10,00,00,000 881 6,140 696.88
>10,00,00,000 and <=25,00,00,000 524 8,079 1,541.72
>25,00,00,000 and <=50,00,00,000 122 4,151 3,402.68
>50,00,00,000 and <=100,00,00,000 60 4,096 6,825.85
>100,00,00,000 and <=500,00,00,000 30 5,401 18,002.48
>500,00,00,000 3 2,940 98,013.21
Total 8,58,613 70,462 -
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
45
4.2 Firm- Range of House Property Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of House
Property
Income (in
Crore INR)
Average House
Property
Income(in Lakh
INR)
< 0 - - -
= 0 8,41,318 - -
>0 and <=1,50,000 7,417 44 0.59
>150,000 and <= 2,00,000 1,008 17 1.73
>2,00,000 and <=2,50,000 831 19 2.23
>2,50,000 and <= 3,50,000 1,264 37 2.95
>3,50,000 and <= 4,00,000 486 18 3.77
>4,00,000 and <= 4,50,000 514 22 4.23
>4,50,000 and <= 5,00,000 354 17 4.75
>5,00,000 and <= 5,50,000 344 18 5.23
>5,50,000 and <= 9,50,000 1,601 114 7.10
>9,50,000 and <= 10,00,000 122 12 9.75
>10,00,000 and <=15,00,000 866 107 12.32
>15,00,000 and <= 20,00,000 528 92 17.34
>20,00,000 and <= 25,00,000 352 79 22.35
>25,00,000 and <= 50,00,000 816 287 35.17
>50,00,000 and <= 1,00,00,000 494 347 70.26
>1,00,00,000 and <=5,00,00,000 268 467 174.22
>5,00,00,000 and <=10,00,00,000 17 115 675.15
>10,00,00,000 and <=25,00,00,000 11 146 1,323.26
>25,00,00,000 and <=50,00,00,000 1 31 3,070.64
>50,00,00,000 and <=100,00,00,000 1 83 8,319.74
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,58,613 2,070 Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income
2. Loss under the head “Income from house property” is also included in the House
Property Income
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.3 Firm- Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of
Business
Income (in Crore
INR)
Average
Business Income
(in Lakh INR)
< 0 - - -
= 0 2,08,864 - -
>0 and <=1,50,000 4,32,647 1,725 0.40
>150,000 and <= 2,00,000 30,522 529 1.73
>2,00,000 and <=2,50,000 21,699 485 2.24
>2,50,000 and <= 3,50,000 30,525 905 2.96
>3,50,000 and <= 4,00,000 10,699 400 3.74
>4,00,000 and <= 4,50,000 9,278 393 4.24
>4,50,000 and <= 5,00,000 7,995 379 4.75
>5,00,000 and <= 5,50,000 6,799 356 5.24
>5,50,000 and <= 9,50,000 32,185 2,326 7.23
>9,50,000 and <= 10,00,000 3,041 296 9.75
>10,00,000 and <=15,00,000 17,346 2,125 12.25
>15,00,000 and <= 20,00,000 9,900 1,711 17.28
>20,00,000 and <= 25,00,000 6,250 1,396 22.33
>25,00,000 and <= 50,00,000 14,167 4,960 35.01
>50,00,000 and <= 1,00,00,000 8,337 5,867 70.37
>1,00,00,000 and <=5,00,00,000 6,853 13,795 201.29
>5,00,00,000 and <=10,00,00,000 819 5,679 693.42
>10,00,00,000 and <=25,00,00,000 487 7,555 1,551.40
>25,00,00,000 and <=50,00,00,000 113 3,886 3,438.85
>50,00,00,000 and <=100,00,00,000 57 3,885 6,816.40
>100,00,00,000 and <=500,00,00,000 28 4,813 17,188.06
>500,00,00,000 2 1,940 96,980.51
Total 8,58,613 65,406
Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.4 Firm- Range of Long Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Long
Term Capital
Gains Income
(in Crore INR)
Average Long
Term Capital
Gains Income (in
Lakh INR)
< 0 - - -
= 0 8,56,465 - -
>0 and <=1,50,000 374 2 0.47
>150,000 and <= 2,00,000 66 1 1.76
>2,00,000 and <=2,50,000 65 1 2.23
>2,50,000 and <= 3,50,000 69 2 3.00
>3,50,000 and <= 4,00,000 49 2 3.76
>4,00,000 and <= 4,50,000 49 2 4.22
>4,50,000 and <= 5,00,000 32 2 4.72
>5,00,000 and <= 5,50,000 23 1 5.24
>5,50,000 and <= 9,50,000 196 15 7.43
>9,50,000 and <= 10,00,000 23 2 9.79
>10,00,000 and <=15,00,000 160 20 12.32
>15,00,000 and <= 20,00,000 134 23 17.43
>20,00,000 and <= 25,00,000 91 21 22.68
>25,00,000 and <= 50,00,000 295 106 35.94
>50,00,000 and <= 1,00,00,000 212 149 70.08
>1,00,00,000 and <=5,00,00,000 233 498 213.94
>5,00,00,000 and <=10,00,00,000 45 345 766.16
>10,00,00,000 and <=25,00,00,000 26 380 1,460.97
>25,00,00,000 and <=50,00,00,000 1 27 2,654.08
>50,00,00,000 and <=100,00,00,000 2 119 5,949.45
>100,00,00,000 and <=500,00,00,000 2 244 12,176.48
>500,00,00,000 1 1,000 99,979.71
Total 8,58,613 2,960
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
48
4.5 Firm- Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income (in
Crore INR)
Average Short
Term Capital
Gains Income
(in Lakh INR)
< 0 31 -2 -5.63
= 0 8,54,277 - -
>0 and <=1,50,000 2,803 9 0.31
>150,000 and <= 2,00,000 177 3 1.75
>2,00,000 and <=2,50,000 112 2 2.21
>2,50,000 and <= 3,50,000 176 5 3.00
>3,50,000 and <= 4,00,000 64 2 3.75
>4,00,000 and <= 4,50,000 48 2 4.32
>4,50,000 and <= 5,00,000 42 2 4.76
>5,00,000 and <= 5,50,000 29 2 5.23
>5,50,000 and <= 9,50,000 217 16 7.33
>9,50,000 and <= 10,00,000 19 2 9.81
>10,00,000 and <=15,00,000 159 19 12.18
>15,00,000 and <= 20,00,000 92 16 17.48
>20,00,000 and <= 25,00,000 52 12 22.63
>25,00,000 and <= 50,00,000 133 46 34.93
>50,00,000 and <= 1,00,00,000 94 64 67.83
>1,00,00,000 and <=5,00,00,000 77 142 184.86
>5,00,00,000 and <=10,00,00,000 6 44 733.91
>10,00,00,000 and <=25,00,00,000 5 67 1,335.94
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,58,613 454
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is
also included in the Short Term Capital Gains Income
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.6 Firm- Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Sum of Other
Sources Income (in
Crore INR)
Average Other
Sources Income
(in Lakh INR)
< 0 - - -
= 0 8,04,644 - -
>0 and <=1,50,000 44,160 117 0.27
>150,000 and <= 2,00,000 1,862 32 1.73
>2,00,000 and <=2,50,000 1,212 27 2.24
>2,50,000 and <= 3,50,000 1,535 45 2.95
>3,50,000 and <= 4,00,000 580 22 3.74
>4,00,000 and <= 4,50,000 462 20 4.25
>4,50,000 and <= 5,00,000 381 18 4.76
>5,00,000 and <= 5,50,000 317 17 5.24
>5,50,000 and <= 9,50,000 1,326 96 7.20
>9,50,000 and <= 10,00,000 105 10 9.75
>10,00,000 and <=15,00,000 662 81 12.20
>15,00,000 and <= 20,00,000 332 58 17.42
>20,00,000 and <= 25,00,000 230 52 22.42
>25,00,000 and <= 50,00,000 436 152 34.86
>50,00,000 and <= 1,00,00,000 201 139 69.39
>1,00,00,000 and <=5,00,00,000 151 290 192.15
>5,00,00,000 and <=10,00,00,000 13 91 698.94
>10,00,00,000 and <=25,00,00,000 3 37 1,219.79
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 1 425 42,465.37
>500,00,00,000 - - -
Total 8,58,613 1,728
Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.7 Firm- Range of Interest Income (AY 2012-13)
Range No. of
Returns
Sum of
Interest
Income (in
Crore INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 8,17,000 - -
>0 and <=1,50,000 33,986 93 0.27
>150,000 and <= 2,00,000 1,459 25 1.73
>2,00,000 and <=2,50,000 942 21 2.24
>2,50,000 and <= 3,50,000 1,221 36 2.95
>3,50,000 and <= 4,00,000 454 17 3.74
>4,00,000 and <= 4,50,000 389 17 4.24
>4,50,000 and <= 5,00,000 308 15 4.76
>5,00,000 and <= 5,50,000 252 13 5.24
>5,50,000 and <= 9,50,000 1,021 74 7.21
>9,50,000 and <= 10,00,000 79 8 9.74
>10,00,000 and <=15,00,000 507 62 12.21
>15,00,000 and <= 20,00,000 277 48 17.40
>20,00,000 and <= 25,00,000 175 39 22.39
>25,00,000 and <= 50,00,000 322 111 34.49
>50,00,000 and <= 1,00,00,000 132 90 67.92
>1,00,00,000 and <=5,00,00,000 80 150 187.26
>5,00,00,000 and <=10,00,00,000 7 51 730.13
>10,00,00,000 and <=25,00,00,000 2 25 1,257.12
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,58,613 894
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range
slab i.e. “Sum of Interest Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.8 Firm- Range of Brought Forward Loss Set off (AY 2012-13)
Range No. of
Returns
Sum of Brought
Forward Loss
Set Off (in Crore
INR)
Average
Brought
Forward Loss
Set off (in Lakh
INR)
< 0 - - -
= 0 8,12,392 - -
>0 and <=1,50,000 32,279 118 0.37
>150,000 and <= 2,00,000 2,223 39 1.74
>2,00,000 and <=2,50,000 1,583 35 2.23
>2,50,000 and <= 3,50,000 2,272 67 2.95
>3,50,000 and <= 4,00,000 812 30 3.74
>4,00,000 and <= 4,50,000 662 28 4.24
>4,50,000 and <= 5,00,000 577 27 4.75
>5,00,000 and <= 5,50,000 450 24 5.24
>5,50,000 and <= 9,50,000 2,060 149 7.23
>9,50,000 and <= 10,00,000 170 17 9.75
>10,00,000 and <=15,00,000 1,009 123 12.21
>15,00,000 and <= 20,00,000 520 90 17.23
>20,00,000 and <= 25,00,000 346 77 22.32
>25,00,000 and <= 50,00,000 675 233 34.52
>50,00,000 and <= 1,00,00,000 332 228 68.68
>1,00,00,000 and <=5,00,00,000 218 419 192.42
>5,00,00,000 and <=10,00,00,000 19 133 702.43
>10,00,00,000 and <=25,00,00,000 11 176 1,597.60
>25,00,00,000 and <=50,00,00,000 2 83 4,144.44
>50,00,00,000 and <=100,00,00,000 1 59 5,935.77
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 8,58,613 2,156
Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.9 Firm- Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of Returned
Income (in Crore
INR)
Average Returned
Income (in Lakh INR)
< 0 - - -
= 0 2,16,232 - -
>0 and <=1,50,000 4,25,195 1,704 0.40
>150,000 and <= 2,00,000 30,267 525 1.73
>2,00,000 and <=2,50,000 21,480 480 2.24
>2,50,000 and <= 3,50,000 30,246 897 2.97
>3,50,000 and <= 4,00,000 10,592 396 3.74
>4,00,000 and <= 4,50,000 9,271 393 4.24
>4,50,000 and <= 5,00,000 7,988 379 4.75
>5,00,000 and <= 5,50,000 6,832 358 5.24
>5,50,000 and <= 9,50,000 32,395 2,341 7.22
>9,50,000 and <= 10,00,000 3,095 302 9.75
>10,00,000 and <=15,00,000 17,570 2,154 12.26
>15,00,000 and <= 20,00,000 10,092 1,745 17.29
>20,00,000 and <= 25,00,000 6,395 1,426 22.31
>25,00,000 and <= 50,00,000 14,489 5,075 35.02
>50,00,000 and <= 1,00,00,000 8,534 5,998 70.28
>1,00,00,000 and <=5,00,00,000 6,764 13,418 198.37
>5,00,00,000 and <=10,00,00,000 690 4,767 690.89
>10,00,00,000 and <=25,00,00,000 353 5,412 1,533.12
>25,00,00,000 and <=50,00,00,000 73 2,481 3,397.95
>50,00,00,000 and <=100,00,00,000 40 2,884 7,210.50
>100,00,00,000 and <=500,00,00,000 19 3,385 17,813.96
>500,00,00,000 1 1,001 1,00,067.32
Total 8,58,613 57,520
Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab.
4. The “Average Returned Income” is the average Returned Income within the value range
slab i.e. “Sum of Returned Income” divided by total number of returns within the value
range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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4.10 Firm- Range of Tax Payable (AY 2012-13)
Range No. of
Returns
Sum of Tax
Payable (in
Crore INR)
Average Tax
Payable (in Lakh
INR)
< 0 - - -
= 0 2,74,037 - -
>0 and <=1,50,000 4,72,911 1,390 0.29
>150,000 and <= 2,00,000 19,889 344 1.73
>2,00,000 and <=2,50,000 13,412 300 2.23
>2,50,000 and <= 3,50,000 17,712 524 2.96
>3,50,000 and <= 4,00,000 5,919 222 3.74
>4,00,000 and <= 4,50,000 4,864 206 4.24
>4,50,000 and <= 5,00,000 4,298 204 4.74
>5,00,000 and <= 5,50,000 3,461 182 5.24
>5,50,000 and <= 9,50,000 15,696 1,126 7.18
>9,50,000 and <= 10,00,000 1,167 114 9.75
>10,00,000 and <=15,00,000 7,957 970 12.20
>15,00,000 and <= 20,00,000 4,268 737 17.26
>20,00,000 and <= 25,00,000 2,658 594 22.33
>25,00,000 and <= 50,00,000 5,634 1,944 34.51
>50,00,000 and <= 1,00,00,000 2,680 1,855 69.20
>1,00,00,000 and <=5,00,00,000 1,797 3,403 189.35
>5,00,00,000 and <=10,00,00,000 158 1,088 688.57
>10,00,00,000 and <=25,00,00,000 63 924 1,466.73
>25,00,00,000 and <=50,00,00,000 25 827 3,306.29
>50,00,00,000 and <=100,00,00,000 6 410 6,829.38
>100,00,00,000 and <=500,00,00,000 1 206 20,623.64
>500,00,00,000 - - -
Total 8,58,613 17,568 Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes
paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5. Income Tax Returns - AOP/BOI
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.1 AOP/BOI – Gross Total Income (AY 2012-13)
Range No. of
Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 6,621 - -
>0 and <=1,50,000 5,959 27 0.83
>150,000 and <= 2,00,000 2,099 37 3.45
>2,00,000 and <=2,50,000 562 12 4.41
>2,50,000 and <= 3,50,000 587 17 7.51
>3,50,000 and <= 4,00,000 178 7 8.31
>4,00,000 and <= 4,50,000 145 6 9.58
>4,50,000 and <= 5,00,000 143 7 10.60
>5,00,000 and <= 5,50,000 103 5 13.95
>5,50,000 and <= 9,50,000 400 28 19.75
>9,50,000 and <= 10,00,000 25 2 23.57
>10,00,000 and <=15,00,000 202 25 32.87
>15,00,000 and <= 20,00,000 93 16 45.51
>20,00,000 and <= 25,00,000 65 14 61.78
>25,00,000 and <= 50,00,000 164 59 128.34
>50,00,000 and <= 1,00,00,000 92 63 211.45
>1,00,00,000 and <=5,00,00,000 107 226 713.66
>5,00,00,000 and <=10,00,00,000 20 143 1,407.52
>10,00,00,000 and <=25,00,00,000 15 211 3,718.91
>25,00,00,000 and <=50,00,00,000 8 298 7,138.60
>50,00,00,000 and <=100,00,00,000 2 143 12,101.39
>100,00,00,000 and <=500,00,00,000 1 121 71,457.15
>500,00,00,000 1 715 211.45
Total 17,592 2,182 Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.2 AOP/BOI- Range of House Property Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of House
Property
Income (in
Crore INR)
Average House
Property Income
(in Lakh INR)
< 0 - - -
= 0 17,036 - -
>0 and <=1,50,000 207 1 0.67
>150,000 and <= 2,00,000 45 1 1.77
>2,00,000 and <=2,50,000 35 1 2.27
>2,50,000 and <= 3,50,000 46 1 2.98
>3,50,000 and <= 4,00,000 22 1 3.74
>4,00,000 and <= 4,50,000 23 1 4.23
>4,50,000 and <= 5,00,000 18 1 4.73
>5,00,000 and <= 5,50,000 10 1 5.24
>5,50,000 and <= 9,50,000 59 4 7.12
>9,50,000 and <= 10,00,000 3 0 9.74
>10,00,000 and <=15,00,000 30 4 11.95
>15,00,000 and <= 20,00,000 12 2 16.82
>20,00,000 and <= 25,00,000 6 1 21.50
>25,00,000 and <= 50,00,000 21 7 35.45
>50,00,000 and <= 1,00,00,000 7 5 67.34
>1,00,00,000 and <=5,00,00,000 10 17 171.41
>5,00,00,000 and <=10,00,00,000 1 7 736.67
>10,00,00,000 and <=25,00,00,000 1 10 1,032.77
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 17,592 66
Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income
2. Loss under the head “Income from house property” is also included in the House
Property Income
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.3 AOP/BOI- Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of Business
Income (in Crore
INR)
Average Business
Income (in Lakh
INR)
< 0 - - -
= 0 11,804 - -
>0 and <=1,50,000 3,524 14 0.41
>150,000 and <= 2,00,000 629 11 1.76
>2,00,000 and <=2,50,000 247 5 2.22
>2,50,000 and <= 3,50,000 318 9 2.94
>3,50,000 and <= 4,00,000 115 4 3.73
>4,00,000 and <= 4,50,000 83 4 4.23
>4,50,000 and <= 5,00,000 56 3 4.73
>5,00,000 and <= 5,50,000 50 3 5.25
>5,50,000 and <= 9,50,000 235 17 7.13
>9,50,000 and <= 10,00,000 12 1 9.78
>10,00,000 and <=15,00,000 115 14 12.32
>15,00,000 and <= 20,00,000 63 11 16.93
>20,00,000 and <= 25,00,000 47 10 22.12
>25,00,000 and <= 50,00,000 112 39 34.78
>50,00,000 and <= 1,00,00,000 61 42 68.16
>1,00,00,000 and <=5,00,00,000 88 193 219.61
>5,00,00,000 and <=10,00,00,000 16 117 730.50
>10,00,00,000 and <=25,00,00,000 12 181 1,508.59
>25,00,00,000 and <=50,00,00,000 3 108 3,597.28
>50,00,00,000 and <=100,00,00,000 1 76 7,607.20
>100,00,00,000 and
<=500,00,00,000
- - -
>500,00,00,000 1 704 70,424.38
Total 17,592 1,567
Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2012-13)
Range No. of
Returns
Long Term
Capital Gains
Income (in
Crore INR)
Average Long Term
Capital Gains
Income(in Lakh INR)
< 0 - - -
= 0 17,512 - -
>0 and <=1,50,000 27 0 0.39
>150,000 and <= 2,00,000 4 0 1.86
>2,00,000 and <=2,50,000 - - -
>2,50,000 and <= 3,50,000 1 0 3.16
>3,50,000 and <= 4,00,000 - - -
>4,00,000 and <= 4,50,000 1 0 4.35
>4,50,000 and <= 5,00,000 - - -
>5,00,000 and <= 5,50,000 - - -
>5,50,000 and <= 9,50,000 8 1 7.42
>9,50,000 and <= 10,00,000 - - -
>10,00,000 and <=15,00,000 5 1 11.85
>15,00,000 and <= 20,00,000 4 1 16.06
>20,00,000 and <= 25,00,000 3 1 22.88
>25,00,000 and <= 50,00,000 7 2 32.16
>50,00,000 and <= 1,00,00,000 8 6 68.77
>1,00,00,000 and <=5,00,00,000 7 12 170.65
>5,00,00,000 and <=10,00,00,000 3 20 674.58
>10,00,00,000 and <=25,00,00,000 2 24 1,214.03
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 17,592 67
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income (in
Crore INR)
Average Short Term
Capital Gains
Income(in Lakh INR)
< 0 - - -
= 0 17,426 - -
>0 and <=1,50,000 89 0 0.38
>150,000 and <= 2,00,000 10 0 1.75
>2,00,000 and <=2,50,000 7 0 2.22
>2,50,000 and <= 3,50,000 7 0 2.99
>3,50,000 and <= 4,00,000 3 0 3.82
>4,00,000 and <= 4,50,000 - - -
>4,50,000 and <= 5,00,000 - - -
>5,00,000 and <= 5,50,000 1 0 5.07
>5,50,000 and <= 9,50,000 5 0 7.31
>9,50,000 and <= 10,00,000 2 0 9.66
>10,00,000 and <=15,00,000 5 1 12.94
>15,00,000 and <= 20,00,000 4 1 17.40
>20,00,000 and <= 25,00,000 3 1 22.47
>25,00,000 and <= 50,00,000 7 3 37.75
>50,00,000 and <= 1,00,00,000 6 5 75.19
>1,00,00,000 and <=5,00,00,000 10 21 206.66
>5,00,00,000 and <=10,00,00,000 5 39 773.29
>10,00,00,000 and <=25,00,00,000 2 33 1,636.67
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and
<=500,00,00,000
- - -
>500,00,00,000 - - -
Total 17,592 103
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is
also included in the Short Term Capital Gains Income
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.6 AOP/BOI- Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Other Sources
Income (in Crore
INR)
Average Other
Sources Income
(in Lakh INR)
< 0 - - -
= 0 11,468 - -
>0 and <=1,50,000 3,399 15 0.45
>150,000 and <= 2,00,000 1,500 27 1.77
>2,00,000 and <=2,50,000 323 7 2.18
>2,50,000 and <= 3,50,000 262 8 2.92
>3,50,000 and <= 4,00,000 78 3 3.73
>4,00,000 and <= 4,50,000 68 3 4.27
>4,50,000 and <= 5,00,000 90 4 4.79
>5,00,000 and <= 5,50,000 49 3 5.26
>5,50,000 and <= 9,50,000 152 11 7.04
>9,50,000 and <= 10,00,000 9 1 9.82
>10,00,000 and <=15,00,000 68 8 12.37
>15,00,000 and <= 20,00,000 27 5 17.14
>20,00,000 and <= 25,00,000 11 3 23.01
>25,00,000 and <= 50,00,000 35 12 34.64
>50,00,000 and <= 1,00,00,000 20 13 66.43
>1,00,00,000 and <=5,00,00,000 19 41 218.09
>5,00,00,000 and <=10,00,00,000 6 41 681.54
>10,00,00,000 and <=25,00,00,000 2 28 1,392.62
>25,00,00,000 and <=50,00,00,000 4 139 3,462.63
>50,00,00,000 and <=100,00,00,000 1 67 6,670.00
>100,00,00,000 and <=500,00,00,000 1 121 12,101.39
>500,00,00,000 - - -
Total 17,592 558
Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.7 AOP/BOI- Range of Interest Income (AY 2012-13)
Range No. of
Returns
Sum of Interest
Income (in Crore
INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 14,565 - -
>0 and <=1,50,000 2,347 11 0.48
>150,000 and <= 2,00,000 333 6 1.75
>2,00,000 and <=2,50,000 83 2 2.20
>2,50,000 and <= 3,50,000 55 2 2.95
>3,50,000 and <= 4,00,000 25 1 3.76
>4,00,000 and <= 4,50,000 14 1 4.27
>4,50,000 and <= 5,00,000 24 1 4.76
>5,00,000 and <= 5,50,000 13 1 5.24
>5,50,000 and <= 9,50,000 57 4 7.26
>9,50,000 and <= 10,00,000 4 0 9.86
>10,00,000 and <=15,00,000 25 3 12.40
>15,00,000 and <= 20,00,000 6 1 16.54
>20,00,000 and <= 25,00,000 5 1 23.37
>25,00,000 and <= 50,00,000 13 4 33.06
>50,00,000 and <= 1,00,00,000 4 2 60.88
>1,00,00,000 and <=5,00,00,000 13 31 236.03
>5,00,00,000 and <=10,00,00,000 3 21 706.52
>10,00,00,000 and <=25,00,00,000 1 16 1,574.59
>25,00,00,000 and <=50,00,00,000 2 65 3,248.13
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and
<=500,00,00,000
- - -
>500,00,00,000 - - -
Total 17,592 173
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range
slab i.e. “Sum of Interest Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.8 AOP/BOI- Range of Brought Forward Loss Set off (AY 2012-13)
Range No. of
Returns
Sum of Brought
Forward Loss Set
Off (in Crore INR)
Average Brought
Forward Loss Set
off (in Lakh INR)
< 0 - - -
= 0 16,784 - -
>0 and <=1,50,000 448 2 0.47
>150,000 and <= 2,00,000 50 1 1.73
>2,00,000 and <=2,50,000 43 1 2.24
>2,50,000 and <= 3,50,000 54 2 2.96
>3,50,000 and <= 4,00,000 20 1 3.76
>4,00,000 and <= 4,50,000 22 1 4.23
>4,50,000 and <= 5,00,000 14 1 4.81
>5,00,000 and <= 5,50,000 5 0 5.15
>5,50,000 and <= 9,50,000 39 3 7.22
>9,50,000 and <= 10,00,000 3 0 9.73
>10,00,000 and <=15,00,000 20 2 11.73
>15,00,000 and <= 20,00,000 12 2 16.91
>20,00,000 and <= 25,00,000 7 2 22.49
>25,00,000 and <= 50,00,000 19 6 32.53
>50,00,000 and <= 1,00,00,000 15 10 66.12
>1,00,00,000 and <=5,00,00,000 28 66 236.21
>5,00,00,000 and <=10,00,00,000 7 49 706.32
>10,00,00,000 and <=25,00,00,000 2 29 1,460.41
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 17,592 178 Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.9 AOP/BOI- Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of Returned
Income (in Crore
INR)
Average Returned
Income (in Lakh
INR)
< 0 - - -
= 0 6,994 - -
>0 and <=1,50,000 5,756 26 0.46
>150,000 and <= 2,00,000 2,087 37 1.77
>2,00,000 and <=2,50,000 548 12 2.20
>2,50,000 and <= 3,50,000 549 16 2.93
>3,50,000 and <= 4,00,000 164 6 3.75
>4,00,000 and <= 4,50,000 143 6 4.24
>4,50,000 and <= 5,00,000 139 7 4.77
>5,00,000 and <= 5,50,000 95 5 5.26
>5,50,000 and <= 9,50,000 372 26 7.10
>9,50,000 and <= 10,00,000 24 2 9.80
>10,00,000 and <=15,00,000 191 24 12.38
>15,00,000 and <= 20,00,000 88 15 17.06
>20,00,000 and <= 25,00,000 63 14 22.25
>25,00,000 and <= 50,00,000 154 55 35.58
>50,00,000 and <= 1,00,00,000 86 59 69.13
>1,00,00,000 and <=5,00,00,000 99 209 211.57
>5,00,00,000 and <=10,00,00,000 18 126 701.95
>10,00,00,000 and <=25,00,00,000 12 164 1,367.40
>25,00,00,000 and <=50,00,00,000 7 270 3,855.78
>50,00,00,000 and <=100,00,00,000 1 67 6,670.00
>100,00,00,000 and <=500,00,00,000 1 121 12,101.39
>500,00,00,000 1 715 71,457.15
Total 17,592 1,983 Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab.
4. The “Average Returned Income” is the average Returned Income within the value range
slab i.e. “Sum of Returned Income” divided by total number of returns within the value
range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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5.10 AOP/BOI- Range of Tax Payable (AY 2012-13)
Range No. of
Returns
Sum of Tax
Payable (in
Crore INR)
Average Tax
Payable (in Lakh
INR)
< 0 - - -
= 0 14,533 - -
>0 and <=1,50,000 2,513 5 0.19
>150,000 and <= 2,00,000 48 1 1.74
>2,00,000 and <=2,50,000 52 1 2.24
>2,50,000 and <= 3,50,000 63 2 3.00
>3,50,000 and <= 4,00,000 23 1 3.78
>4,00,000 and <= 4,50,000 16 1 4.24
>4,50,000 and <= 5,00,000 28 1 4.73
>5,00,000 and <= 5,50,000 12 1 5.32
>5,50,000 and <= 9,50,000 71 5 7.34
>9,50,000 and <= 10,00,000 4 0 9.70
>10,00,000 and <=15,00,000 54 7 12.36
>15,00,000 and <= 20,00,000 34 6 17.10
>20,00,000 and <= 25,00,000 14 3 22.46
>25,00,000 and <= 50,00,000 53 19 35.83
>50,00,000 and <= 1,00,00,000 29 20 69.90
>1,00,00,000 and <=5,00,00,000 36 77 213.24
>5,00,00,000 and <=10,00,00,000 3 22 746.37
>10,00,00,000 and <=25,00,00,000 4 55 1,368.70
>25,00,00,000 and <=50,00,00,000 1 37 3,743.60
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 1 222 22,196.63
>500,00,00,000 - - -
Total 17,592 486
Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes
paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6. Income Tax Returns - Company
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.1 Company – Gross Total Income (AY 2012-13)
Range No. of
Returns
Sum of Gross
Total Income (in
Crore INR)
Average Gross
Total Income
(in Lakh INR)
< 0 - - -
= 0 2,87,340 - -
>0 and <=1,50,000 1,14,421 475 0.42
>150,000 and <= 2,00,000 12,091 210 1.74
>2,00,000 and <=2,50,000 9,221 206 2.24
>2,50,000 and <= 3,50,000 14,519 432 2.97
>3,50,000 and <= 4,00,000 5,790 217 3.74
>4,00,000 and <= 4,50,000 5,140 218 4.25
>4,50,000 and <= 5,00,000 4,776 227 4.75
>5,00,000 and <= 5,50,000 4,195 220 5.24
>5,50,000 and <= 9,50,000 23,533 1,723 7.32
>9,50,000 and <= 10,00,000 2,381 232 9.75
>10,00,000 and <=15,00,000 16,450 2,023 12.30
>15,00,000 and <= 20,00,000 10,820 1,876 17.34
>20,00,000 and <= 25,00,000 7,731 1,731 22.38
>25,00,000 and <= 50,00,000 21,004 7,462 35.53
>50,00,000 and <= 1,00,00,000 15,666 11,196 71.46
>1,00,00,000 and <=5,00,00,000 17,484 38,406 219.67
>5,00,00,000 and <=10,00,00,000 3,453 24,333 704.70
>10,00,00,000 and <=25,00,00,000 2,686 41,808 1,556.52
>25,00,00,000 and <=50,00,00,000 1,076 37,565 3,491.18
>50,00,00,000 and <=100,00,00,000 602 41,800 6,943.54
>100,00,00,000 and <=500,00,00,000 604 1,26,077 20,873.66
>500,00,00,000 185 4,48,654 2,42,515.60
Total 5,81,168 7,87,091 Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income.
2. In cases where Gross Total Income in the “Computation of total income” schedule of
return of income is 0, the amount of losses of current year to be carried forward stated in
the “Computation of total income” schedule of return of income is taken as Gross Total
Income.
3. The “Sum of Gross Total Income” is the sum of Gross Total Income of all returns within
the value range slab.
4. The “Average Gross Total Income” is the average Gross Total Income within the value
range slab i.e. “Sum of Gross Total Income” divided by total number of returns within the
value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.2 Company- Range of House Property Income (AY 2012-13)
Range (in INR) No. of
Returns
Sum of House
Property Income
(in Crore INR)
Average House
Property Income
(in Lakh INR)
< 0 - - -
= 0 5,56,500 - -
>0 and <=1,50,000 7,015 47 0.68
>150,000 and <= 2,00,000 1,215 21 1.73
>2,00,000 and <=2,50,000 1,131 25 2.22
>2,50,000 and <= 3,50,000 1,718 51 2.96
>3,50,000 and <= 4,00,000 626 23 3.75
>4,00,000 and <= 4,50,000 737 31 4.23
>4,50,000 and <= 5,00,000 541 26 4.74
>5,00,000 and <= 5,50,000 540 28 5.23
>5,50,000 and <= 9,50,000 2,767 197 7.13
>9,50,000 and <= 10,00,000 193 19 9.74
>10,00,000 and <=15,00,000 1,775 218 12.29
>15,00,000 and <= 20,00,000 1,149 199 17.33
>20,00,000 and <= 25,00,000 746 166 22.24
>25,00,000 and <= 50,00,000 2,118 747 35.28
>50,00,000 and <= 1,00,00,000 1,217 856 70.37
>1,00,00,000 and <=5,00,00,000 1,006 1,983 197.09
>5,00,00,000 and <=10,00,00,000 114 824 722.46
>10,00,00,000 and <=25,00,00,000 36 507 1,407.54
>25,00,00,000 and <=50,00,00,000 18 599 3,327.10
>50,00,00,000 and <=100,00,00,000 4 272 6,795.92
>100,00,00,000 and <=500,00,00,000 2 627 31,325.94
>500,00,00,000 - - -
Total 5,81,168 7,466
Notes
1. House Property Income is the income under the head “Income from house property” as
computed in the return of income
2. Loss under the head “Income from house property” is also included in the House
Property Income
3. The “Sum of House Property Income” is the sum of House Property Income of all returns
within the value range slab.
4. The “Average House Property Income” is the average House Property Income within the
value range slab i.e. “Sum of House Property Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.3 Company- Range of Business Income (AY 2012-13)
Range No. of
Returns
Sum of Business
Income (in Crore
INR)
Average Business
Income (in Lakh
INR)
< 0 - - -
= 0 3,05,113 - -
>0 and <=1,50,000 1,09,997 452 0.41
>150,000 and <= 2,00,000 11,212 195 1.74
>2,00,000 and <=2,50,000 8,734 196 2.24
>2,50,000 and <= 3,50,000 13,604 405 2.97
>3,50,000 and <= 4,00,000 5,458 204 3.74
>4,00,000 and <= 4,50,000 4,723 200 4.24
>4,50,000 and <= 5,00,000 4,489 213 4.74
>5,00,000 and <= 5,50,000 3,865 203 5.24
>5,50,000 and <= 9,50,000 22,092 1,617 7.32
>9,50,000 and <= 10,00,000 2,245 219 9.75
>10,00,000 and <=15,00,000 15,191 1,869 12.30
>15,00,000 and <= 20,00,000 9,975 1,730 17.34
>20,00,000 and <= 25,00,000 7,035 1,575 22.39
>25,00,000 and <= 50,00,000 19,141 6,799 35.52
>50,00,000 and <= 1,00,00,000 14,357 10,247 71.37
>1,00,00,000 and <=5,00,00,000 15,984 35,072 219.42
>5,00,00,000 and <=10,00,00,000 3,185 22,405 703.47
>10,00,00,000 and <=25,00,00,000 2,516 39,067 1,552.75
>25,00,00,000 and <=50,00,00,000 988 34,569 3,498.91
>50,00,00,000 and <=100,00,00,000 540 37,453 6,935.70
>100,00,00,000 and <=500,00,00,000 555 1,16,678 21,023.01
>500,00,00,000 169 4,01,722 2,37,705.22
Total 5,81,168 7,13,089
Notes
1. Business Income is the income under the head “Profits and gains of business or
profession” as computed in the return of income
2. Loss under the head “Profits and gains of business or profession” is also included in the
Business Income
3. The “Sum of Business Income” is the sum of Business Income of all returns within the
value range slab.
4. The “Average Business Income” is the average Business Income within the value range
slab i.e. “Sum of Business Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.4 Company- Range of Long Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Long
Term Capital
Gains Income
(in Crore INR)
Average Long
Term Capital
Gains Income(in
Lakh INR)
< 0 - - -
= 0 5,76,258 - -
>0 and <=1,50,000 929 5 0.49
>150,000 and <= 2,00,000 131 2 1.75
>2,00,000 and <=2,50,000 90 2 2.24
>2,50,000 and <= 3,50,000 183 5 2.94
>3,50,000 and <= 4,00,000 97 4 3.76
>4,00,000 and <= 4,50,000 73 3 4.26
>4,50,000 and <= 5,00,000 67 3 4.74
>5,00,000 and <= 5,50,000 64 3 5.28
>5,50,000 and <= 9,50,000 372 27 7.39
>9,50,000 and <= 10,00,000 43 4 9.76
>10,00,000 and <=15,00,000 297 37 12.41
>15,00,000 and <= 20,00,000 221 39 17.43
>20,00,000 and <= 25,00,000 161 36 22.37
>25,00,000 and <= 50,00,000 586 210 35.84
>50,00,000 and <= 1,00,00,000 495 352 71.15
>1,00,00,000 and <=5,00,00,000 695 1,576 226.77
>5,00,00,000 and <=10,00,00,000 150 1,058 705.52
>10,00,00,000 and <=25,00,00,000 127 1,964 1,546.82
>25,00,00,000 and <=50,00,00,000 58 1,971 3,398.11
>50,00,00,000 and <=100,00,00,000 32 2,165 6,765.68
>100,00,00,000 and <=500,00,00,000 32 5,961 18,629.15
>500,00,00,000 7 29,676 4,23,940.83
Total 5,81,168 45,105
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also
included in the Long Term Capital Gains Income
3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains
Income within the value range slab i.e. “Sum of Long Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.5 Company- Range of Short Term Capital Gains (AY 2012-13)
Range No. of
Returns
Sum of Short
Term Capital
Gains Income
(in Crore INR)
Average Short Term
Capital Gains
Income(in Lakh
INR)
< 0 77 -77 -100.01
= 0 5,67,977 - -
>0 and <=1,50,000 6,691 26 0.39
>150,000 and <= 2,00,000 548 10 1.74
>2,00,000 and <=2,50,000 445 10 2.23
>2,50,000 and <= 3,50,000 574 17 2.96
>3,50,000 and <= 4,00,000 241 9 3.77
>4,00,000 and <= 4,50,000 200 9 4.25
>4,50,000 and <= 5,00,000 192 9 4.76
>5,00,000 and <= 5,50,000 177 9 5.24
>5,50,000 and <= 9,50,000 880 64 7.29
>9,50,000 and <= 10,00,000 89 9 9.78
>10,00,000 and <=15,00,000 512 64 12.42
>15,00,000 and <= 20,00,000 342 59 17.29
>20,00,000 and <= 25,00,000 239 54 22.48
>25,00,000 and <= 50,00,000 663 234 35.35
>50,00,000 and <= 1,00,00,000 484 341 70.38
>1,00,00,000 and <=5,00,00,000 590 1,294 219.39
>5,00,00,000 and <=10,00,00,000 102 701 687.45
>10,00,00,000 and <=25,00,00,000 90 1,392 1,547.20
>25,00,00,000 and <=50,00,00,000 30 1,027 3,423.96
>50,00,00,000 and <=100,00,00,000 11 773 7,025.35
>100,00,00,000 and <=500,00,00,000 13 2,601 20,006.21
>500,00,00,000 1 1,056 1,05,610.82
Total 5,81,168 9,691
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head “Capital Gains”
2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is
also included in the Short Term Capital Gains Income
3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
4. The “Average Short Term Capital Gains Income” is the average Short Term Capital
Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income”
divided by total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
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6.6 Company- Range of Other Sources Income (AY 2012-13)
Range No. of
Returns
Sum of Other
Sources Income
(in Crore INR)
Average Other
Sources Income
(in Lakh INR)
< 0 - - -
= 0 5,21,964 - -
>0 and <=1,50,000 31,961 124 0.39
>150,000 and <= 2,00,000 2,833 49 1.74
>2,00,000 and <=2,50,000 2,051 46 2.24
>2,50,000 and <= 3,50,000 2,989 89 2.97
>3,50,000 and <= 4,00,000 1,176 44 3.75
>4,00,000 and <= 4,50,000 990 42 4.24
>4,50,000 and <= 5,00,000 878 42 4.74
>5,00,000 and <= 5,50,000 751 39 5.24
>5,50,000 and <= 9,50,000 3,905 283 7.25
>9,50,000 and <= 10,00,000 311 30 9.75
>10,00,000 and <=15,00,000 2,338 287 12.30
>15,00,000 and <= 20,00,000 1,406 244 17.32
>20,00,000 and <= 25,00,000 992 221 22.32
>25,00,000 and <= 50,00,000 2,392 843 35.25
>50,00,000 and <= 1,00,00,000 1,577 1,112 70.49
>1,00,00,000 and <=5,00,00,000 1,834 3,934 214.53
>5,00,00,000 and <=10,00,00,000 348 2,465 708.27
>10,00,00,000 and <=25,00,00,000 276 4,333 1,569.93
>25,00,00,000 and <=50,00,00,000 92 3,069 3,335.72
>50,00,00,000 and <=100,00,00,000 52 3,701 7,117.17
>100,00,00,000 and <=500,00,00,000 44 8,705 19,784.00
>500,00,00,000 8 8,779 1,09,734.67
Total 5,81,168 38,482
Notes
1. Other Sources Income is the income under the head “Income from Other Sources” as
computed in the return of income
2. Loss under the head “Income from Other Sources” is also included in the Other Sources
Income
3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns
within the value range slab.
4. The “Average Other Sources Income” is the average Other Sources Income within the
value range slab i.e. “Sum of Other Sources Income” divided by total number of returns
within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
72
6.7 Company- Range of Interest Income (AY 2012-13)
Range No. of
Returns
Sum of Interest
Income (in Crore
INR)
Average Interest
Income (in Lakh
INR)
< 0 - - -
= 0 5,30,362 - -
>0 and <=1,50,000 27,598 109 0.40
>150,000 and <= 2,00,000 2,344 41 1.74
>2,00,000 and <=2,50,000 1,796 40 2.24
>2,50,000 and <= 3,50,000 2,629 78 2.96
>3,50,000 and <= 4,00,000 973 36 3.74
>4,00,000 and <= 4,50,000 834 35 4.25
>4,50,000 and <= 5,00,000 738 35 4.74
>5,00,000 and <= 5,50,000 651 34 5.24
>5,50,000 and <= 9,50,000 3,366 244 7.26
>9,50,000 and <= 10,00,000 287 28 9.75
>10,00,000 and <=15,00,000 2,011 247 12.29
>15,00,000 and <= 20,00,000 1,246 216 17.34
>20,00,000 and <= 25,00,000 864 193 22.31
>25,00,000 and <= 50,00,000 2,037 717 35.21
>50,00,000 and <= 1,00,00,000 1,332 937 70.31
>1,00,00,000 and <=5,00,00,000 1,501 3,213 214.07
>5,00,00,000 and <=10,00,00,000 257 1,803 701.64
>10,00,00,000 and <=25,00,00,000 211 3,319 1,572.81
>25,00,00,000 and <=50,00,00,000 63 2,087 3,312.93
>50,00,00,000 and <=100,00,00,000 33 2,389 7,240.25
>100,00,00,000 and <=500,00,00,000 30 6,227 20,755.94
>500,00,00,000 5 4,898 97,962.91
Total 5,81,168 26,927
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the “Income from other sources”
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value
range slab.
4. The “Average Interest Income” is the average Interest Income within the value range
slab i.e. “Sum of Interest Income” divided by total number of returns within the value
range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
73
6.8 Company- Range of Brought Forward Loss Set off (AY 2012-
13)
Range No. of
Returns
Sum of
Brought
Forward Loss
Set Off (in
Crore INR)
Average
Brought
Forward Loss
Set off (in Lakh
INR)
< 0 - - -
= 0 5,20,289 - -
>0 and <=1,50,000 33,014 133 0.40
>150,000 and <= 2,00,000 2,766 48 1.74
>2,00,000 and <=2,50,000 2,238 50 2.24
>2,50,000 and <= 3,50,000 3,088 91 2.96
>3,50,000 and <= 4,00,000 1,170 44 3.74
>4,00,000 and <= 4,50,000 1,033 44 4.24
>4,50,000 and <= 5,00,000 892 42 4.74
>5,00,000 and <= 5,50,000 829 44 5.25
>5,50,000 and <= 9,50,000 4,130 300 7.27
>9,50,000 and <= 10,00,000 371 36 9.75
>10,00,000 and <=15,00,000 2,331 286 12.28
>15,00,000 and <= 20,00,000 1,530 264 17.27
>20,00,000 and <= 25,00,000 1,031 230 22.35
>25,00,000 and <= 50,00,000 2,481 878 35.39
>50,00,000 and <= 1,00,00,000 1,576 1,107 70.27
>1,00,00,000 and <=5,00,00,000 1,736 3,719 214.20
>5,00,00,000 and <=10,00,00,000 299 2,080 695.75
>10,00,00,000 and <=25,00,00,000 220 3,372 1,532.76
>25,00,00,000 and <=50,00,00,000 84 2,792 3,323.88
>50,00,00,000 and <=100,00,00,000 31 2,170 7,000.04
>100,00,00,000 and <=500,00,00,000 27 6,692 24,784.98
>500,00,00,000 2 2,318 1,15,891.48
Total 5,81,168 26,742
Notes
1. Brought Forward Loss Set Off is the amount of brought forward losses set off against
current year’s income in the “Computation of total income” Schedule of return of income
2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off
of all returns within the value range slab.
3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set
Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by
total number of returns within the value range slab
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
74
6.9 Company- Range of Returned Income (AY 2012-13)
Range No. of
Returns
Sum of Returned
Income (in Crore
INR)
Average Returned
Income (in Lakh
INR)
< 0 - - -
= 0 2,87,079 - -
>0 and <=1,50,000 1,15,032 479 0.42
>150,000 and <= 2,00,000 12,160 211 1.74
>2,00,000 and <=2,50,000 9,273 207 2.24
>2,50,000 and <= 3,50,000 14,638 436 2.98
>3,50,000 and <= 4,00,000 5,846 219 3.75
>4,00,000 and <= 4,50,000 5,166 219 4.24
>4,50,000 and <= 5,00,000 4,797 228 4.75
>5,00,000 and <= 5,50,000 4,197 220 5.24
>5,50,000 and <= 9,50,000 23,596 1,727 7.32
>9,50,000 and <= 10,00,000 2,389 233 9.75
>10,00,000 and <=15,00,000 16,427 2,021 12.30
>15,00,000 and <= 20,00,000 10,775 1,869 17.34
>20,00,000 and <= 25,00,000 7,687 1,721 22.38
>25,00,000 and <= 50,00,000 20,913 7,424 35.50
>50,00,000 and <= 1,00,00,000 15,565 11,126 71.48
>1,00,00,000 and <=5,00,00,000 17,241 37,870 219.65
>5,00,00,000 and <=10,00,00,000 3,391 23,868 703.85
>10,00,00,000 and <=25,00,00,000 2,634 40,933 1,554.01
>25,00,00,000 and <=50,00,00,000 1,048 36,544 3,487.05
>50,00,00,000 and <=100,00,00,000 561 38,950 6,942.97
>100,00,00,000 and <=500,00,00,000 578 1,19,501 20,674.85
>500,00,00,000 175 4,05,276 2,31,586.12
Total 5,81,168 7,31,280
Notes
1. Returned Income is the total income after chapter VI-A deduction as computed in the
“Computation of total income” schedule of return of income
2. In cases where Total Income in the “Computation of total income” schedule of return of
income is 0, the amount of losses of current year to be carried forward stated in the
“Computation of total income” schedule of return of income is taken as Returned Income.
3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the
value range slab.
4. The “Average Returned Income” is the average Returned Income within the value range
slab i.e. “Sum of Returned Income” divided by total number of returns within the value
range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
75
6.10 Company- Range of Tax Payable (AY 2012-13)
Range No. of
Returns
Sum of Tax
Payable (in Crore
INR)
Average Tax
Payable (in Lakh
INR)
< 0 - - -
= 0 2,91,063 - -
>0 and <=1,50,000 1,59,646 577 0.36
>150,000 and <= 2,00,000 12,570 218 1.74
>2,00,000 and <=2,50,000 9,808 220 2.24
>2,50,000 and <= 3,50,000 14,613 434 2.97
>3,50,000 and <= 4,00,000 5,508 206 3.74
>4,00,000 and <= 4,50,000 4,718 200 4.25
>4,50,000 and <= 5,00,000 4,232 201 4.75
>5,00,000 and <= 5,50,000 3,698 194 5.25
>5,50,000 and <= 9,50,000 19,045 1,386 7.28
>9,50,000 and <= 10,00,000 1,673 163 9.75
>10,00,000 and <=15,00,000 11,985 1,467 12.24
>15,00,000 and <= 20,00,000 7,200 1,245 17.29
>20,00,000 and <= 25,00,000 4,773 1,068 22.37
>25,00,000 and <= 50,00,000 11,284 3,962 35.11
>50,00,000 and <= 1,00,00,000 7,500 5,273 70.31
>1,00,00,000 and <=5,00,00,000 8,438 17,943 212.64
>5,00,00,000 and <=10,00,00,000 1,543 10,719 694.66
>10,00,00,000 and <=25,00,00,000 991 15,351 1,549.02
>25,00,00,000 and <=50,00,00,000 391 13,697 3,502.99
>50,00,00,000 and <=100,00,00,000 230 15,970 6,943.66
>100,00,00,000 and <=500,00,00,000 201 41,697 20,744.65
>500,00,00,000 58 89,280 1,53,930.89
Total 5,81,168 2,21,470
Notes
1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability
on total income” schedule of return of income. Tax, surcharge, cess& interest after giving
credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes
paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.
2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range
slab.
3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e.
“Sum of Tax Payable” divided by total number of returns within the value range slab.
Income Tax Return Statistics Assessment Year 2012-13 Version 2.0
76
7. Type of Business
7.1 Type of Business –Corporate and Non- corporate Taxpayers (AY 2012-13)
Code Type of Business Corporate
Taxpayers
Non-
corporate
Taxpayers
Total
Taxpayers
101 Manufacturing Industry [Agro-based industries] 17,686 3,54,903 3,72,589
102 Manufacturing Industry [Automobile and Auto
parts] 4,759 13,120 17,879
103 Manufacturing Industry [Cement] 885 2,695 3,580
104 Manufacturing Industry [Diamond cutting] 515 9,500 10,015
105 Manufacturing Industry [Drugs and
Pharmaceuticals] 6,001 9,714 15,715
106 Manufacturing Industry [Electronics including
Computer Hardware] 2,924 8,128 11,052
107 Manufacturing Industry [Engineering goods] 10,827 44,914 55,741
108 Manufacturing Industry [Fertilizers, Chemicals,
Paints] 4,170 7,823 11,993
109 Manufacturing Industry [Flour & Rice Mills] 1,534 16,756 18,290
110 Manufacturing Industry [Food Processing Units] 3,166 10,712 13,878
111 Manufacturing Industry [Marble & Granite] 2,257 7,748 10,005
112 Manufacturing Industry [Paper] 1,575 4,388 5,963
113 Manufacturing Industry [Petroleum and
Petrochemicals] 778 4,252 5,030
114 Manufacturing Industry [Power and energy] 5,126 1,458 6,584
115 Manufacturing Industry [Printing & Publishing] 3,016 17,387 20,403
116 Manufacturing Industry [Rubber] 1,048 3,370 4,418
117 Manufacturing Industry [Steel] 5,413 8,438 13,851
118 Manufacturing Industry [Sugar] 373 609 982
119 Manufacturing Industry [Tea, Coffee] 1,151 1,825 2,976
120 Manufacturing Industry [Textiles, Handloom,
Powerlooms] 10,327 89,849 1,00,176
121 Manufacturing Industry [Tobacco] 323 1,494 1,817
122 Manufacturing Industry [Tyre] 184 1,008 1,192
123 Manufacturing Industry [Vanaspati& Edible Oils] 708 2,811 3,519
124 Manufacturing Industry [Others] 67,915 4,71,216 5,39,131
201 Trading [Chain stores] 991 12,017 13,008
202 Trading [Retailers] 14,409 11,78,721 11,93,130
203 Trading [Wholesalers] 22,301 5,02,626 5,24,927
204 Trading [Others] 95,941 11,49,698 12,45,639
301 Commission Agents [General Commission
Agents] 4,983 9,72,444 9,77,427
401 Builders [Builders] 20,485 32,660 53,145
402 Builders [Estate agents] 4,223 17,260 21,483
403 Builders [Property Developers] 31,565 25,234 56,799
404 Builders [Others] 24,275 64,220 88,495
501 Contractors [Civil Contractors] 12,129 2,07,461 2,19,590
502 Contractors [Excise Contractors] 25 1,915 1,940
78
Code Type of Business Corporate
Taxpayers
Non-
corporate
Taxpayers
Total
Taxpayers
503 Contractors [Forest Contractors] 13 728 741
504 Contractors [Mining Contractors] 921 2,606 3,527
505 Contractors [Others] 12,541 4,08,005 4,20,546
601 Professionals [Chartered Accountants, Auditors,
etc.] 100 59,912 60,012
602 Professionals [Fashion designers] 137 7,799 7,936
603 Professionals [Legal professionals] 373 1,21,228 1,21,601
604 Professionals [Medical professionals] 1,667 2,33,929 2,35,596
605 Professionals [Nursing Homes] 1,217 9,264 10,481
606 Professionals [Specialty hospitals] 1,194 3,185 4,379
607 Professionals [Others] 7,943 6,59,551 6,67,494
701 Service Sector [Advertisement agencies] 3,189 12,560 15,749
702 Service Sector [Beauty Parlours] 317 34,096 34,413
703 Service Sector [Consultancy services] 18,398 98,620 1,17,018
704 Service Sector [Courier Agencies] 568 6,759 7,327
705 Service Sector [Computer training/educational
and coaching institutes] 3,570 48,895 52,465
706 Service Sector [Forex Dealers] 739 636 1,375
707 Service Sector [Hospitality services] 4,726 11,683 16,409
708 Service Sector [Hotels] 7,901 37,564 45,465
709 Service Sector [IT. enabled services, BPO
service providers] 12,043 9,191 21,234
710 Service Sector [Security agencies] 2,069 8,515 10,584
711 Service Sector [Software development agencies] 12,351 6,559 18,910
712 Service Sector [Transporters] 4,742 1,12,317 1,17,059
713 Service Sector [Travel agents, tour operators] 4,555 37,826 42,381
714 Service Sector [Others] 68,379 11,51,680 12,20,059
801 Financial Service Sector [Banking Companies] 309 3,034 3,343
802 Financial Service Sector [Chit Funds] 3,029 1,188 4,217
803 Financial Service Sector [Financial Institutions] 503 2,721 3,224
804 Financial Service Sector [Financial service
providers] 3,501 10,310 13,811
805 Financial Service Sector [Leasing Companies] 625 403 1,028
806 Financial Service Sector [Money Lenders] 538 61,550 62,088
807 Financial Service Sector [Non-Banking Financial
Companies] 9,053 1,507 10,560
808 Financial Service Sector [Share Brokers, Sub-
brokers, etc.] 4,377 13,213 17,590
809 Financial Service Sector [Others] 25,036 93,174 1,18,210
901 Entertainment Industry [Cable T.V. productions] 447 3,083 3,530
902 Entertainment Industry [Film distribution] 409 1,285 1,694
903 Entertainment Industry [Film laboratories] 46 438 484
904 Entertainment Industry [Motion Picture
Producers] 669 1,066 1,735
79
Code Type of Business Corporate
Taxpayers
Non-
corporate
Taxpayers
Total
Taxpayers
905 Entertainment Industry [Television Channels] 438 1,892 2,330
906 Entertainment Industry [Others ] 7,513 31,987 39,500
XXX OTHERS 345 7,214 7,559
TOTAL 6,10,479 85,75,547 91,86,026
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