| |
|
|
|
Assessment year : 2012 - 13
|
Assessment year : 2011 - 12 |
| Previous year : 2011 - 12 |
Previous year : 2010 - 11 |
| For resident women below the age of 60 years. |
For resident women below the age of 65 years. |
| Upto Rs. 1,90,000 |
Nil |
| Rs. 1,90,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs. 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| Upto Rs. 1,90,000 |
Nil |
| Rs. 1,90,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs. 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| For resident Senior Citizens. (Age above 60 Years) |
Investment income from Foreign Exchange Assets |
| Up to Rs 2,50,000 |
Nil |
| Rs. 2,50,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs. 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| Upto Rs 2,40,000 |
Nil |
| Rs. 2,40,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs. 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| For resident Super Senior Citizens. (Age above 80 Years) |
|
| Up to Rs 5,00,000 |
Nil |
| Rs. 5,00,001 to Rs. 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
|
| Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies). |
Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies). |
| Upto Rs. 1,80,000 |
Nil |
| Rs. 1,80,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| Surcharge : |
NIL |
| Education Cess |
2% on income-tax plus surcharge. |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
| Long-Term Capital Gains |
20% on income-tax plus surcharge. |
| Short-Term Capital Gains u/s 111A:15% on income-tax plus surcharge. |
|
| Upto Rs. 1,60,000 |
Nil |
| Rs. 1,60,001 to Rs. 5,00,000 |
10% |
| Rs. 5,00,001 to Rs 8,00,000 |
20% |
| Above Rs. 8,00,000 |
30% |
|
| Surcharge : |
NIL |
| Education Cess |
2% on income-tax plus surcharge. |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
| Long-Term Capital Gains |
20% on income-tax plus surcharge. |
| Short-Term Capital Gains u/s 111A:15% on income-tax plus surcharge. |
|
| Firms |
Firms |
| Income tax |
30%. |
| Surcharge |
NIL |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
| Income tax |
30%. |
| Surcharge |
NIL |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
| Companies |
Companies |
(A) Domestic Companies
| Income tax |
30%. |
| Surcharge |
5% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
(B) Foreign Companies
| Income tax |
40% (in general )
50% on royalty or fee for technical services (agreement 1.04.1961 to 31.03.1976.) |
| Surcharge |
2% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
(A) Domestic Companies
| Income tax |
30%. |
| Surcharge |
5% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
(B) Foreign Companies
| Income tax |
40% (in general )
50% on royalty or fee for technical services (agreement 1.04.1961 to 31.03.1976.) |
| Surcharge |
2% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess |
2% on income-tax plus surcharge |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
| Cooperative Societies |
Cooperative Societies |
| Upto Rs. 10,000 |
10% |
| Rs. 10,001 to Rs. 20,000 |
20% |
| Rs. 20,001 to Above |
30% |
|
| Surcharge |
Surcharge Is Not Applicable |
| Education Cess |
2% on income-tax. |
| Secondary and Higher Education cess |
1% on income tax plus surcharge |
|
| Upto Rs. 10,000 |
10% |
| Rs. 10,001 to Rs. 20,000 |
20% |
| Rs. 20,001 to Above |
30% |
|
| Surcharge |
Surcharge Is Not Applicable |
| Education Cess |
2% on income-tax. |
| Secondary and Higher Education cess |
1% on income tax plus surcharge |
|
| Local Authorities |
Local Authorities |
| Income tax |
30%. |
| Surcharge |
NIL |
| Education Cess |
2% on income-tax plus surcharge. |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
| Income tax |
30%. |
| Surcharge |
NIL |
| Education Cess |
2% on income-tax plus surcharge. |
| Secondary and Higher Education cess |
1% on income-tax plus surcharge |
|
|
| |
|
|
 |
|
