|
|
| Tax rates for the assessment
year 2009 -10 |
| |
| For
resident women (who is below 65 years at any time during
previous year) - |
| Net income range |
Income-tax rates |
Surcharge
[see Note 1] |
Education cess [see Note 3] |
Secondary and higher education cess
[see Note 4] |
Up to
Rs. 1,80,000 |
Nil |
Nil |
Nil |
Nil |
| Rs. 1,80,000-Rs.3,00,000 |
10% of (total income minus Rs. 1,80,000) |
Nil |
2% of income tax |
1% of income tax |
| Rs.3,00,000 - Rs.5,00,000 |
Rs. 12,000+20% of (total income minus Rs.3,00,000) |
Nil |
2% of income tax |
1 % of income tax |
Rs.5,00,000 -
Rs. 10,00,000 |
Rs.52,000+30% of (total income minus Rs.5,00,000) |
Nil |
2% of income tax |
1% of income tax |
Above
Rs. 10,00,000 |
Rs.2,02,000+30% of (total income minus Rs. 10,00,000) |
10% of income-tax [see Note 2] |
2% of income tax and surcharge |
1 % of income tax and surcharge |
|
| |
| For
resident senior citizen (who is 65 years or more at any
time during the previous year) - |
| Net income range |
Income-tax rates |
Surcharge
[see Note 1] |
Education cess [see Note 3] |
Secondary and higher education cess
[see Note 4] |
| UptoRs.2,25,000 |
Nil |
Nil |
Nil |
Nil |
| Rs.2,25,000-Rs.3,00,000 |
10% of (total income minus Rs.2,25,000) |
Nil |
2% of income tax |
1 % of income tax |
| Rs.3,00,000 -Rs.5,00,000 |
Rs.7,500+20% of (total income minus Rs.3,00,000) |
Nil |
2% of income tax |
1% of income tax |
| Rs.5,00,000 -Rs. 10,00,000 |
Rs.47,500+30% of (total income minus Rs.5,00,000) |
Nil |
2% of income tax |
1% of income tax |
| Above Rs. 10,00,000 |
Rs. 1,97,500+30% of (total income minus Rs. 10,00,000) |
10% of income-tax [see Note 2] |
2% of income tax and surcharge |
1% of income tax and surcharge |
|
| |
| For
any other individual, every HUF/AOP/BOI/artificial juridical
person - |
| Net income range |
Income-tax rates |
Surcharge
[see Note 1] |
Education cess [see Note 3] |
Secondary and higher education cess
[see Note 4] |
Up to
Rs. 1,50,000 |
Nil |
Nil |
Nil |
Nil |
| Rs. 1,50,000-Rs.3,00,000 |
10% of (total income minus Rs. 1,50,000) |
Nil |
2% of income tax |
1% of income tax |
| Rs.3,00,000- Rs.5,00,000 |
Rs. 1 5,000+20% of (total income minus Rs.3,00,000) |
Nil |
2% of income tax |
1 % of income tax |
Rs.5,00,000-
Rs. 10,00,000 |
Rs.55,000+30% of (total income minus Rs.5,00,000) |
Nil |
2% of income tax |
1% of income tax |
| Above Rs. 10,00,000 |
Rs.2,05,000+30% of (total income minus Rs. 1 0,00,000) |
10% of income-tax [see Note 2] |
2% of income tax and surcharge |
1 % of income tax and surcharge |
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