Assessment year : 2012 - 13
Previous year : 2011 - 12 |
Assessment year : 2011 - 12
Previous year : 2010 - 11 |
| 1. For resident women below the age of 60 years. |
1. 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% |
|
| 2. For resident Senior Citizens. (Age above 60 Years) |
2. For resident Senior Citizens. (Age above 65 Years) |
| 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% |
|
3. 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% |
|
|
| 4. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies). |
3. 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% |
|
| 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. |
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 |
(A) Domestic Companies
Income tax : 30%
Surcharge: 7.5% 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 |
| |
|
|
| (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% |
|
| 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 EducationCess : 1% on income tax plus surcharge |
Surcharge : Surcharge Is Not Applicable
Education Cess : 2% on income-tax.
Secondary And Higher EducationCess : 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 |
|
