Documente Academic
Documente Profesional
Documente Cultură
Individual (MALE)
INCOME SLAB
TAX
NIL
10% of (total income - Rs. 100000)
Rs. 5000 + 20% of (total income - Rs. 150000)
Rs. 25000 + 30% of (total income - Rs. 250000)
Individual (FEMALE)
Upto Rs. 135000
Rs. 135000 to Rs. 150000
Rs. 150000 to Rs. 250000
Rs. 250000 to Rs. 1000000
NIL
10% of (total income - Rs. 135000)
Rs. 1500 + 20% of (total income - Rs. 150000)
Rs. 21500 + 30% of (total income - Rs. 250000)
NIL
20% of (total income - Rs. 185000)
Rs. 13000 + 30% of (total income - Rs. 250000)
SURCHARG
HIGHER
EDU. CESS
E
EDU. CESS
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
NIL
NIL
NIL
10%
2%
NIL
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
NIL
NIL
NIL
10%
2%
NIL
NIL
NIL
NIL
NIL
2%
2%
NIL
NIL
NIL
10%
2%
NIL
AY 2007-2008
Individual (MALE)
INCOME SLAB
TAX
NIL
10% of (total income - Rs. 100000)
Rs. 5000 + 20% of (total income - Rs. 150000)
Rs. 25000 + 30% of (total income - Rs. 250000)
Individual (FEMALE)
Upto Rs. 135000
Rs. 135000 to Rs. 150000
Rs. 150000 to Rs. 250000
Rs. 250000 to Rs. 1000000
NIL
10% of (total income - Rs. 135000)
Rs. 1500 + 20% of (total income - Rs. 150000)
Rs. 21500 + 30% of (total income - Rs. 250000)
NIL
20% of (total income - Rs. 185000)
Rs. 13000 + 30% of (total income - Rs. 250000)
SURCHARG
HIGHER
EDU. CESS
E
EDU. CESS
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
NIL
NIL
NIL
10%
2%
NIL
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
NIL
NIL
NIL
10%
2%
NIL
NIL
NIL
NIL
NIL
2%
2%
NIL
NIL
NIL
10%
2%
NIL
TAX
SURCHARG
E
NIL
NIL
NIL
NIL
NIL
10%
NIL
10% of (total income - Rs. 145000)
NIL
NIL
NIL
NIL
10%
NIL
20% of (total income - Rs. 195000)
Rs. 11000 + 30% of (total income - Rs. 250000)
NIL
NIL
NIL
10%
Individual (FEMALE)
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
2%
2%
2%
1%
1%
1%
2%
1%
NIL
2%
NIL
1%
2%
2%
1%
1%
2%
1%
NIL
2%
2%
NIL
1%
1%
2%
1%
DESCRIPTION
TAX
SURCHARGE (if
Applicable)
EDU. CESS
HIGHER EDU.
CESS
REMARK
In case of domestic
company, rate of
Tax is 20%
193
Interest on securities
10%
10%
2%
1%
194
Dividends
10%
10%
2%
1%
10%
10%
2%
1%
30%
10%
2%
1%
30%
10%
2%
1%
194A
194B
194BB
In case of domestic
company, rate of
Tax is 20%
194C
Payment to Contractor
and Sub- Contractors
2%
10%
2%
1%
In case of
advertising
contract, rate of
tax is 1%
194D
Insurance Commision
10%
10%
2%
1%
In case of domestic
company, rate of
Tax is 20%
194EE
20%
10%
2%
1%
194F
Repurchase of Units by
Mutual Fund or UTI
20%
10%
2%
1%
194G
Commission on sale of
Lottery Tickets
10%
10%
2%
1%
194H
Commision or
Brokerage
10%
10%
2%
1%
194I
Rent
10%
10%
2%
1%
Up to 31/05/2007,
15% in Case of
Individual and HUF
and 20% in case of
others AND after
31/05/2007In case
of rent of land,
building or
furniture to an
Individual or HUF,
rate of tax is 15%,
In case of rent of
land, building or
furniture to a
person other than
an Individual or
HUF, rate of tax is
20% In Case of
Plant And
Machinery Rate is
10%
194J
10%
10%
2%
1%
194K
194LA
DESCRIPTION
Income in respect of
units
Compensation on
acquisition of
immovable property
Note:
6CA
6CI
6CB
6CC
6CD
6CE
6CF
6CG
Tendu Leaves
Scrap
Parking Lot
Toll plaza
TAX
SURCHARGE (if
Applicable)
EDU. CESS
HIGHER EDU.
CESS
10%
10%
2%
1%
10%
10%
2%
1%
REMARK
Surcharge is applicable to every section in case where the amount subject to tax deduction ex
Rs. 1000000 in case of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic com
1%
5%
3%
3%
3%
1%
2%
2%
10%
10%
10%
10%
10%
10%
10%
10%
2%
2%
2%
2%
2%
2%
2%
2%
1%
1%
1%
1%
1%
1%
1%
1%
6CH
Note:
DESCRIPTION
TAX
2%
SURCHARGE (if
Applicable)
10%
EDU. CESS
2%
HIGHER EDU.
CESS
REMARK
1%
Surcharge is applicable to every section in case where the amount subject to tax deduction ex
Rs. 1000000 in case of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic com
Rs. 2500
Rs. 2500 (No Tax
to be Deducted if
DDT Has been Paid
U/s 115-O)
Banking
Company / Cooperative society /
Post Office- Rs.
5000(upto May31,
2007) & Rs. 10000
(from June 1,
2007) Others - Rs.
5000
Rs. 2500
Rs. 20000 in a
single payment or
Rs. 50000 in
aggregate
Rs. 5000
Rs. 2500
Rs. 1000
Rs. 2500
Rs. 120000
Rs. 20000
10
ble to every section in case where the amount subject to tax deduction exceeds
of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic company
11
ble to every section in case where the amount subject to tax deduction exceeds
of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic company
12
TAX
SURCHARG
E
NIL
NIL
NIL
NIL
NIL
10%
NIL
10% of (total income - Rs. 180000)
NIL
NIL
NIL
NIL
10%
NIL
NIL
NIL
NIL
NIL
10%
Individual (FEMALE)
13
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
2%
1%
2%
2%
1%
1%
2%
1%
NIL
2%
NIL
1%
2%
2%
1%
1%
2%
1%
NIL
NIL
2%
2%
1%
1%
2%
2%
1%
1%
14
DESCRIPTION
TAX
SUCHARGE (if
Applicable)
EDU. CESS
HIGHER EDU.
CESS
193
Interest on securities
10%
10%
2%
1%
194
Dividends
10%
10%
2%
1%
194A
10%
10%
2%
1%
194B
30%
10%
2%
1%
30%
10%
2%
1%
194BB
194C
Payment to Contractor
and Sub- Contractors
2%
10%
2%
1%
194D
Insurance Commision
10%
10%
2%
1%
194EE
20%
10%
2%
1%
194F
Repurchase of Units
by Mutual Fund or UTI
20%
10%
2%
1%
194G
Commission on sale of
Lottery Tickets
10%
10%
2%
1%
194H
Commision or
Brokerage
10%
10%
2%
1%
194I
Rent
10%
10%
2%
1%
194J
10%
10%
2%
1%
194K
Income in respect of
units
10%
10%
2%
1%
194LA
Compensation on
acquisition of
immovable property
10%
10%
2%
1%
Surcharge is applicable to every section in case where the amount subject to tax deduction ex
1000000 in case of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic compa
Note:
6CA
1%
10%
2%
1%
15
DESCRIPTION
TAX
SUCHARGE (if
Applicable)
EDU. CESS
HIGHER EDU.
CESS
6CI
Tendu Leaves
5%
10%
2%
1%
6CB
Timber obtained
Under a Forest Leade
3%
10%
2%
1%
6CC
Timber obtained
(other than Forest)
3%
10%
2%
1%
6CD
3%
10%
2%
1%
6CE
Scrap
1%
10%
2%
1%
6CF
Parking Lot
2%
10%
2%
1%
6CG
Toll plaza
2%
10%
2%
1%
6CH
2%
10%
2%
1%
Note:
Surcharge is applicable to every section in case where the amount subject to tax deduction ex
1000000 in case of an individual HUF, BOI, AOP & Rs. 1 crore in case of a firm/domestic compa
16
09-2010
REMARK
In case of domestic
company, rate of Tax is
20%
Rs. 2500
In case of domestic
company, rate of Tax is
20%
Banking
Company / Cooperative
society / Post
Office- Rs.
10000
Others - Rs.
5000
Rs. 2500
In case of advertising
contract, rate of tax is
1%
In case of domestic
company, rate of Tax is
20%
Rs. 20000 in a
single payment
or Rs. 50000 in
aggregate
Rs. 5000
Rs. 2500
Rs. 1000
Rs. 2500
Rs. 100000
17
09-2010
REMARK
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
In case of non-domestic
company & amount
liable to tax exceeds Rs.
1 crore, rate of
surcharge is 2.5%
18
TAX
SURCHARGE
NIL
NIL
NIL
NIL
Above 500000
NIL
NIL
10% of (total income - Rs. 190000)
NIL
NIL
NIL
NIL
NIL
10% of (total income - Rs. 240000)
NIL
NIL
NIL
NIL
Individual (FEMALE)
19
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
2%
2%
1%
1%
2%
1%
NIL
2%
NIL
1%
2%
2%
1%
1%
NIL
2%
NIL
1%
2%
2%
1%
1%
20
193
194
194A
DESCRIPTION
Interest on securities
Dividends
TAX
10%
10%
10%
10%
10%
10%
2%
2%
2%
HIGHER
EDU. CESS
1%
REMARK
In case of
domestic
Rs. 2500
company, rate of
Tax is 20%
Rs. 2500
(No Tax to
be
Deducted
if DDT Has
been Paid
U/s 115-O)
1%
1%
Banking
Company /
CoIn case of
operative
domestic
society /
company, rate of Post OfficeTax is 20%
Rs. 10000
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
10%
0%
2%*
1%*
10%
0%
2%*
1%*
10%
0%
2%*
1%*
30%
2.5%*
2%*
1%*
30%
10%
2%
1%
30%
10%
2%
1%
Rs. 2500
30%
2.5%*
2%*
1%*
Rs. 20000
in a single
payment
or Rs.
50000 in
aggregate
N.A.
N.A.
N.A.
N.A.
N.A.
2%
0%
2%*
1%*
10%
0%
2%*
1%*
20%
2.5%*
2%*
1%*
194C
Payment to Contractor
and Sub- Contractors
2%*
10%
2%
1%
194C
Payment to Contractor
and Sub- Contractors (on
or After 01/10/2009)
N.A.
N.A.
N.A.
N.A.
In case of
advertising
contract, rate of
tax is 1%
N.A.
194D
Insurance Commision
10%
10%
2%
1%
In case of
domestic
Rs. 5000
company, rate of
Tax is 20%
194EE
20%
10%
2%
1%
Rs. 2500
21
194F
194G
194H
DESCRIPTION
Repurchase of Units by
Mutual Fund or UTI
Commission on sale of
Lottery Tickets
Commision or Brokerage
TAX
HIGHER
EDU. CESS
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
20%
2.5%*
2%*
1%*
20%
10%
2%
1%
10%
10%
2%
1%
Rs. 1000
10%
2.5%*
2%*
1%*
10%
10%
2%
1%
Rs. 2500
10%
0%
2%*
1%*
N.A.
N.A.
N.A.
N.A.
Rs. 120000
10%*
0%
2%*
1%*
Rs. 20000
10%
0%
2%*
1%*
Rs.2500
10%
0%
2%*
1%*
Rs. 100000
10%
0%
2%*
1%*
194I
Rent
10%
10%
2%
1%
194I
N.A.
N.A.
N.A.
N.A.
194J
10%
10%
2%
1%
194K
Income in respect of
units
10%
10%
2%
1%
Compensation on
acquisition of immovable
property
10%
10%
2%
1%
194LA
REMARK
In case of rent of
land, building or
furniture to an
Individual or
HUF, rate of tax
is 15%, In case
of rent of land,
Rs. 120000
building or
furniture to a
person other
than an
Individual or
HUF, rate of tax
is 20%
N.A.
No Tax to be
deducted if
Amount less
than 2500/-
22
6CA
6CI
6CB
6CC
DESCRIPTION
Tendu Leaves
TAX
1%
5%
2.5%
2.5%
10%
10%
10%
10%
2%
2%
2%
2%
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
HIGHER
EDU. CESS
REMARK
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
1%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
5%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
2.5%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
2.5%
2.5%*
2%*
1%*
23
6CD
DESCRIPTION
TAX
2.5%
10%
2%
HIGHER
EDU. CESS
REMARK
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
2.5%
2.5%*
2%*
1%*
24
6CE
6CF
6CG
6CH
DESCRIPTION
Scrap
Parking Lot
Toll plaza
TAX
1%
2%
2%
2%
10%
10%
10%
10%
2%
2%
2%
2%
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
HIGHER
EDU. CESS
REMARK
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
1%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
2%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
2%
2.5%*
2%*
1%*
1%
In case of nondomestic
company &
amount liable to
tax exceeds Rs.
1 crore, rate of
surcharge is
2.5%
2%
2.5%*
2%*
1%*
25
Limit for
Tax
Deduction
Rs. 2500
Rs. 2500
(No Tax to
be
Deducted if
DDT Has
been Paid
U/s 115-O)
Banking
Company /
Cooperative
society /
Post OfficeRs. 10000
Others Rs. 5000
Rs. 2500
Rs. 20000
in a single
payment or
Rs. 50000
in
aggregate
In case of
Individual and
Huf Rate of TDS
1%
N.A.
Rs. 5000
Rs. 2500
26
Limit for
Tax
Deduction
Rs. 1000
Rs. 2500
Rs. 120000
In the Case of
Rent of Plant And
Rs. 120000
Machinery Rate of
TDS is 2%.
Rs. 20000
No Tax to be
deducted if
Rs.2500
Amount less than
2500/Rs. 100000
27
Limit for
Tax
Deduction
28
Limit for
Tax
Deduction
29
Limit for
Tax
Deduction
30
AY 2011 -2012
Individual (MALE)
INCOME SLAB
Upto Rs. 160000
Rs. 160000 to Rs. 500000
Rs. 500000 to Rs. 800000
Above 800000
TAX
NIL
10% of (total income - Rs. 160000)
Rs. 34000 + 20% of (total income - Rs. 500000)
Rs. 94000 + 30% of (total income - Rs. 800000)
Individual (FEMALE)
Upto Rs. 190000
Rs. 190000 to Rs. 500000
Rs. 500000 to Rs. 800000
Above Rs. 800000
NIL
10% of (total income - Rs. 190000)
Rs. 31000 + 20% of (total income - Rs. 500000)
Rs. 91000 + 30% of (total income - Rs. 800000)
NIL
10% of (total income - Rs. 240000)
Rs. 26000 + 20% of (total income - Rs. 500000)
Rs. 86000 + 30% of (total income - Rs. 800000)
HIGHER
EDU. CESS
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
AY 2011-2012
SECTION
CODE
DESCRIPTION
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
193
Interest on securities
10%
0%
0%
194
Dividends
10%
0%
0%
194A
10%
0%
0%
194B
30%
0%
0%
30%
0%
0%
0%
0%
0%
0%
0%
0%
20%
0%
0%
10%
0%
0%
10%
0%
0%
2% in Case of Rent of
P&M / In other Case it
is 10%
0%
0%
10%
0%
0%
10%
0%
0%
10%
0%
0%
1%
2.5%*
2%*
194BB
194C
194D
194EE
194F
194G
Payment to Contractor
and Sub- Contractors
Insurance Commision
Deposits under NSS
Repurchase of Units by
Mutual Fund or UTI
Commission on sale of
Lottery Tickets
194H
Commision or Brokerage
194I
Rent
194J
194K
194LA
6CA
1% (in Case of
Individual and Huf) /In
other Case 2%
10%
20%
6CI
Tendu Leaves
5%
2.5%*
2%*
6CB
2.5%
2.5%*
2%*
6CC
2.5%
2.5%*
2%*
6CD
2.5%
2.5%*
2%*
6CE
Scrap
1%
2.5%*
2%*
6CF
Parking Lot
2%
2.5%*
2%*
6CG
Toll plaza
2%
2.5%*
2%*
6CH
2%
2.5%*
2%*
AY 2011-2012
HIGHER Limit for Tax Deduction
EDU. CESS
Upto June 30,2010
0%
Rs. 2500
Rs. 2500
0%
0%
0%
Rs. 5000
Rs. 10000
0%
Rs. 2500
Rs. 5000
0%
Rs. 1000
Rs. 1000
0%
Rs. 2500
Rs. 5000
0%
Rs. 120000
Rs. 180000
0%
Rs. 20000
Rs. 30000
0%
Rs.2500
Rs.2500
0%
Rs. 100000
Rs. 100000
No Exemption Limit
No Exemption Limit
0%
0%
0%
0%
1%*
1%*
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
1%*
1%*
1%*
1%*
1%*
1%*
1%*
No Exemption Limit
No Exemption Limit
AY 2012 -2013
Individual (MALE)
INCOME SLAB
Upto Rs. 180000
Rs. 180000 to Rs. 500000
Rs. 500000 to Rs. 800000
Above 800000
TAX
NIL
10% of (total income - Rs. 180000)
Rs. 32000 + 20% of (total income - Rs. 500000)
Rs. 92000 + 30% of (total income - Rs. 800000)
Individual (FEMALE)
Upto Rs. 190000
Rs. 190000 to Rs. 500000
Rs. 500000 to Rs. 800000
Above Rs. 800000
NIL
10% of (total income - Rs. 190000)
Rs. 31000 + 20% of (total income - Rs. 500000)
Rs. 91000 + 30% of (total income - Rs. 800000)
NIL
10% of (total income - Rs. 250000)
Rs. 25000 + 20% of (total income - Rs. 500000)
Rs. 85000 + 30% of (total income - Rs. 800000)
NIL
20% of (total income - Rs. 500000)
Rs. 60000 + 30% of (total income - Rs. 800000)
HIGHER
EDU. CESS
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
2%
2%
NIL
1%
1%
AY 2012-2013
SECTION
CODE
DESCRIPTION
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
193
Interest on securities
10%
0%
0%
194
Dividends
10%
0%
0%
194A
10%
0%
0%
194B
30%
0%
0%
30%
0%
0%
0%
0%
0%
0%
0%
0%
20%
0%
0%
10%
0%
0%
10%
0%
0%
2% in Case of Rent of
P&M / In other Case it
is 10%
0%
0%
10%
0%
0%
10%
0%
0%
10%
0%
0%
5%
0%
0%
194BB
194C
194D
194EE
194F
194G
Payment to Contractor
and Sub- Contractors
Insurance Commision
Deposits under NSS
Repurchase of Units by
Mutual Fund or UTI
Commission on sale of
Lottery Tickets
194H
Commision or Brokerage
194I
Rent
194J
194K
194LA
194LB
1% (in Case of
Individual and Huf) /In
other Case 2%
10%
20%
6CA
1%
2.5%*
2%*
6CI
Tendu Leaves
5%
2.5%*
2%*
6CB
2.5%
2.5%*
2%*
6CC
2.5%
2.5%*
2%*
6CD
2.5%
2.5%*
2%*
6CE
Scrap
1%
2.5%*
2%*
6CF
Parking Lot
2%
2.5%*
2%*
6CG
Toll plaza
2%
2.5%*
2%*
6CH
2%
2.5%*
2%*
2012-2013
HIGHER
Limit for Tax Deduction
EDU. CESS
0%
Rs. 2500
0%
0%
0%
Rs. 10000
0%
Rs. 5000
0%
0%
0%
0%
0%
Rs. 1000
0%
Rs. 5000
0%
Rs. 180000
0%
Rs. 30000
0%
Rs.2500
0%
Rs. 100000
0%
No Exemption Limit
(w.e.f 1st June 2011)
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
ction Surcharge,
er Cess is not required
ted to Resident and
ade to Non Domestic
ent exceed from 1.00
No Exemption Limit
AY 2013 -2014
INDIVIDUAL other then Senior citizen or very senior citizen
INCOME SLAB
Upto Rs. 200000
Rs. 200000 to Rs. 500000
Rs. 500000 to Rs. 1000000
Above 1000000
TAX
HIGHER
EDU. CESS
NIL
10% of (total income - Rs. 200000)
Rs. 30000 + 20% of (total income - Rs. 500000)
Rs. 130000 + 30% of (total income - Rs. 1000000)
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
10% of (total income - Rs. 250000)
Rs. 25000 + 20% of (total income - Rs. 500000)
Rs. 125000 + 30% of (total income - Rs. 1000000)
NIL
NIL
NIL
NIL
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
NIL
2%
2%
NIL
1%
1%
NIL
20% of (total income - Rs. 500000)
Rs. 100000 + 30% of (total income - Rs. 1000000)
AY 2013-2014
SECTION
CODE
DESCRIPTION
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
HIGHER
EDU. CESS
193
Interest on securities
10%
0%
0%
0%
194
Dividends
10%
0%
0%
0%
194A
10%
0%
0%
0%
194B
30%
0%
0%
0%
30%
0%
0%
0%
1% (in Case of
Individual and Huf)
/In other Case 2%
0%
0%
0%
Insurance Commision
Deposits under NSS
Repurchase of Units by
Mutual Fund or UTI
Commission on sale of
Lottery Tickets
10%
20%
0%
0%
0%
0%
0%
0%
20%
0%
0%
0%
10%
0%
0%
0%
194H
Commision or Brokerage
10%
0%
0%
0%
194I
Rent
2% in Case of Rent of
P&M / In other Case it
is 10%
0%
0%
0%
10%
0%
0%
0%
10%
0%
0%
0%
10%
0%
0%
0%
5%
0%
0%
0%
5%
0%
0%
0%
194BB
194C
194D
194EE
194F
194G
194J
194K
194LA
194LB
194LC
Payment to Contractor
and Sub- Contractors
6CA
1%
2.5%*
2%*
1%*
6CI
Tendu Leaves
5%
2.5%*
2%*
1%*
6CB
2.5%
2.5%*
2%*
1%*
6CC
2.5%
2.5%*
2%*
1%*
6CD
2.5%
2.5%*
2%*
1%*
6CE
Scrap
1%
2.5%*
2%*
1%*
6CF
Parking Lot
2%
2.5%*
2%*
1%*
6CG
Toll plaza
2%
2.5%*
2%*
1%*
6CH
2%
2.5%*
2%*
1%*
6CJ
1%
2.5%*
2%*
1%*
1%
2.5%*
2%*
1%*
6CK
Bullion or jewellery
Rs. 1000
Rs. 5000
Rs. 180000
Rs. 30000
Rs.2500
Rs. 100000 (Increased to
Rs. 200000/- W.e.f
01/07/2012)
No Exemption Limit
(w.e.f 1st June 2011)
No Exemption Limit
(w.e.f 1st July 2012)
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
No Exemption Limit
AY 2014 -2015
INDIVIDUAL other then Senior citizen or very senior citizen
INCOME SLAB
Upto Rs. 200000
Rs. 200000 to Rs. 500000
Rs. 500000 to Rs. 1000000
Above 1000000
TAX
NIL
10% of (total income - Rs. 200000)
Rs. 30000 + 20% of (total income - Rs. 500000)
Rs. 130000 + 30% of (total income - Rs. 1000000)
NIL
10% of (total income - Rs. 250000)
Rs. 25000 + 20% of (total income - Rs. 500000)
Rs. 125000 + 30% of (total income - Rs. 1000000)
NIL
20% of (total income - Rs. 500000)
Rs. 100000 + 30% of (total income - Rs. 1000000)
Rebate U/S 87A, Where Total Income does not Exceed Rs. 500000/- Lower of the Following
1
Tax Payable
2000/-
SURCHARGE
( Total Income
Exceed Rs. 1
Crore)
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
NIL
10%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
10%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
10%
NIL
2%
2%
NIL
1%
1%
AY 2014-2015
SECTION
CODE
DESCRIPTION
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
193
Interest on securities
10%
0%
0%
194
Dividends
10%
0%
0%
194A
10%
0%
0%
194B
30%
0%
0%
30%
0%
0%
1% (in Case of
Individual and Huf)
/In other Case 2%
0%
0%
Insurance Commision
Deposits under NSS
Repurchase of Units by
Mutual Fund or UTI
Commission on sale of
Lottery Tickets
10%
20%
0%
0%
0%
0%
20%
0%
0%
10%
0%
0%
194H
Commision or Brokerage
10%
0%
0%
194I
Rent
a) 2% in Case of Rent
of P&M
b) In
other Case it is 10%
0%
0%
1%
0%
0%
10%
0%
0%
10%
0%
0%
1%
2%*
2%*
5%
2%*
2%*
2.5%
2%*
2%*
2.5%
2%*
2%*
194BB
194C
194D
194EE
194F
194G
194IA
194J
194LA
6CA
6CI
6CB
6CC
Payment to Contractor
and Sub- Contractors
Payment to a Resident
Transferor for transfer of
any immovable property
(Applicable from june
1,2013
Fees for Professional or
Technical Services
Compensation on
acquisition of immovable
property
Alcholic Liquor For
Human Consumption
Tendu Leaves
Timber obtained Under a
Forest Leade
Timber obtained (other
than Forest)
6CD
6CE
6CF
6CG
6CH
2.5%
2%*
2%*
1%
2%
2%
2%
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
6CJ
1%
2%*
2%*
6CK
Bullion or jewellery
1%
2%*
2%*
Y 2014-2015
HIGHER
Limit for Tax Deduction
EDU. CESS
0%
0%
0%
0%
Rs. 10000
0%
Rs. 5000
0%
0%
0%
Rs. 20000
Rs. 2500
0%
0%
Rs. 1000
0%
Rs. 5000
0%
Rs. 180000
0%
Rs. 5000000
0%
Rs. 30000
0%
1%*
1%*
No Exemption Limit
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
1%*
1%*
1%*
1%*
1%*
1%*
ction Surcharge,
er Cess is not
ade/Collected to
se payment Made to
(@2% If payment
10 Crore, In case
e of Surcharge will be
t, Surcharge (@10%
ucation Cess And
be
No
No
No
No
No
Exemption
Exemption
Exemption
Exemption
Exemption
Limit
Limit
Limit
Limit
Limit
No Exemption Limit
(Effective on or after 1st
July, 2012)
Exemption limit 100000/(effective on or after 1st
July, 2012)
AY 2015-2016
INDIVIDUAL other then Senior citizen or very senior citizen
INCOME SLAB
Upto Rs. 250000
Rs. 250000 to Rs. 500000
Rs. 500000 to Rs. 1000000
Above 1000000
TAX
NIL
10% of (total income - Rs. 250000)
Rs. 25000 + 20% of (total income - Rs. 500000)
Rs. 125000 + 30% of (total income - Rs. 1000000)
NIL
10% of (total income - Rs. 300000)
Rs. 20000 + 20% of (total income - Rs. 500000)
Rs. 120000 + 30% of (total income - Rs. 1000000)
NIL
20% of (total income - Rs. 500000)
Rs. 100000 + 30% of (total income - Rs. 1000000)
Rebate U/S 87A, Where Total Income does not Exceed Rs. 500000/- Lower of the Following
1
Tax Payable
2000/-
SURCHARGE
( Total Income
Exceed Rs. 1
Crore)
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
NIL
10%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
10%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
10%
NIL
2%
2%
NIL
1%
1%
AY 2015-2016
SECTION
CODE
DESCRIPTION
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
193
Interest on securities
10%
0%
0%
194
Dividends
10%
0%
0%
194A
10%
0%
0%
194B
30%
0%
0%
30%
0%
0%
194BB
194C
Payment to Contractor
and Sub- Contractors
1% (in Case of
Individual and Huf)
/In other Case 2%
0%
0%
194D
Insurance Commision
10%
0%
0%
2%
0%
0%
20%
0%
0%
20%
0%
0%
10%
0%
0%
194H
Commision or Brokerage
10%
0%
0%
194I
Rent
a) 2% in Case of Rent
of P&M
b) In
other Case it is 10%
0%
0%
1%
0%
0%
10%
0%
0%
10%
0%
0%
10%
0%
0%
1%
2%*
2%*
194DA
194EE
194F
194G
194IA
194J
194LA
Payment to a Resident
Transferor for transfer of
any immovable property
(Applicable from june
1,2013
Fees for Professional or
Technical Services
Compensation on
acquisition of immovable
property
6CA
6CI
6CB
6CC
6CD
6CE
6CF
6CG
6CH
Tendu Leaves
Timber obtained Under a
Forest Leade
Timber obtained (other
than Forest)
Forest Produce (other
than Tendu Leaves)
Scrap
Parking Lot
Toll plaza
Mining And Quarrying
6CJ
6CK
Bullion or jewellery
5%
2%*
2%*
2.5%
2%*
2%*
2.5%
2%*
2%*
2.5%
2%*
2%*
1%
2%
2%
2%
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
1%
2%*
2%*
* For the purpose of Tax Deduction/Collection Surcharge,
Education Cess and Secondary And Higher Cess is not
required to
Payment made/Collected
to
1%deduct/Collect if2%*
2%*
Resident and for other than Salary. In case payment Made to
Non Domestic Company than Surcharge (@2% If payment
exceed from 1.00 Crore but not Exceed 10 Crore, In case
Payment Exceed From 10 Crore than rate of Surcharge will be
@5%) Required to be Deducted
* In case payment made to Non Resident, Surcharge (@10%
when Payment exceed Rs. 1 Crore) , Education Cess And
Secondary And Higher Cess required to be
Deducted/Collected.
Y 2015-2016
HIGHER
Limit for Tax Deduction
EDU. CESS
0%
0%
0%
0%
Rs. 10000
0%
Rs. 5000
0%
0%
Rs. 20000
0%
Rs. 100000
0%
Rs. 2500
0%
0%
Rs. 1000
0%
Rs. 5000
0%
Rs. 180000
0%
Rs. 5000000
0%
Rs. 30000
0%
0%
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No
No
No
No
No
1%*
1%*
1%*
1%*
1%*
ction Surcharge,
er Cess is not
ade/Collected to
1%*
se payment Made to
(@2% If payment
10 Crore, In case
e of Surcharge will be
t, Surcharge (@10%
ucation Cess And
be
Exemption
Exemption
Exemption
Exemption
Exemption
Limit
Limit
Limit
Limit
Limit
No Exemption Limit
(Effective on or after 1st
July, 2012)
Exemption limit 100000/(effective on or after 1st
July, 2012)
AY 2016-2017
INDIVIDUAL other then Senior citizen or very senior citizen
INCOME SLAB
Upto Rs. 250000
Rs. 250000 to Rs. 500000
Rs. 500000 to Rs. 1000000
Above 1000000
TAX
NIL
10% of (total income - Rs. 250000)
Rs. 25000 + 20% of (total income - Rs. 500000)
Rs. 125000 + 30% of (total income - Rs. 1000000)
NIL
10% of (total income - Rs. 300000)
Rs. 20000 + 20% of (total income - Rs. 500000)
Rs. 120000 + 30% of (total income - Rs. 1000000)
NIL
20% of (total income - Rs. 500000)
Rs. 100000 + 30% of (total income - Rs. 1000000)
Rebate U/S 87A, Where Total Income does not Exceed Rs. 500000/- Lower of the Following
1
Tax Payable
2000/-
SURCHARGE
( Total Income
Exceed Rs. 1
Crore)
EDU. CESS
HIGHER
EDU. CESS
NIL
NIL
NIL
12%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
NIL
12%
NIL
2%
2%
2%
NIL
1%
1%
1%
NIL
NIL
12%
NIL
2%
2%
NIL
1%
1%
AY 2016-2017
TAX
SUCHARGE
(Only Non
Domestic
Company)
EDU. CESS
Accumulated PF balance
due to employees
(Applicable from
01/06/2015)
10%
0%
0%
193
Interest on securities
10%
0%
0%
194
Dividends
10%
0%
0%
194A
10%
0%
0%
194B
30%
0%
0%
30%
0%
0%
1% (in Case of
Individual and Huf)
/In other Case 2%
0%
0%
0%
0
0%
0%
0
0%
0%
0%
0%
0%
10%
0%
0%
a) 2% in Case of Rent
of P&M
b) In
other Case it is 10%
0%
0%
1%
0%
0%
10%
0%
0%
10%
0%
0%
SECTION
CODE
DESCRIPTION
192A
194BB
194C
Payment to Contractor
and Sub- Contractors
194D
Insurance Commision
10%
Sum 194DA
paid under a life insurance policy including Bonus
0.02
194EE
Deposits under NSS
20%
Repurchase of Units by
194F
20%
Mutual Fund or UTI
Commission on sale of
194G
10%
Lottery Tickets
194H
Commision or Brokerage
194I
Rent
194IA
194J
194LA
Payment to a Resident
Transferor for transfer of
any immovable property
(Applicable from june
1,2013
Fees for Professional or
Technical Services
Compensation on
acquisition of immovable
property
10%
0%
0%
10%
0%
0%
6CA
Alcholic Liquor For Human Consumption 0.01
6CI
Tendu Leaves
5%
Timber obtained Under a
6CB
2.5%
Forest Leade
Timber obtained (other
6CC
2.5%
than Forest)
Forest Produce (other
6CD
2.5%
than Tendu Leaves)
6CE
Scrap
1%
6CF
Parking Lot
2%
6CG
Toll plaza
2%
6CH
Mining And Quarrying
2%
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
2%*
to in section 115UA
194LBB
6CJ
6CK
Income in respect of
Units of an investment
fund U/S 115UB
1%
Y 2016-2017
HIGHER
Limit for Tax Deduction
EDU. CESS
0%
0%
0%
30000/-
0%
0%
Rs. 10000
0%
Rs. 5000
0%
0%
0
0%
Rs. 20000
Rs. 100000
Rs. 2500
0%
0%
Rs. 1000
0%
Rs. 5000
0%
Rs. 180000
0%
Rs. 5000000
0%
Rs. 30000
0%
0%
No Exemption Limit
0%
No Exemption Limit
1%*
1%*
No Exemption Limit
No Exemption Limit
1%*
No Exemption Limit
1%*
No Exemption Limit
1%*
No
No
No
No
No
1%*
1%*
1%*
1%*
1%*
ction Surcharge,
er Cess is not
1%*
ade/Collected to
se payment Made to
(@2% If payment
10 Crore, In case
e of Surcharge will be
t, Surcharge (@10%
ucation Cess And
be
Exemption
Exemption
Exemption
Exemption
Exemption
Limit
Limit
Limit
Limit
Limit
No Exemption Limit
(Effective on or after 1st
July, 2012)
Exemption limit 100000/(effective on or after 1st
July, 2012)