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0.1-1a INDIVIDUAL/HUF/AOP/BOI/ARTIFICIAL JURIDICAL PERSON

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◊ Super senior citizen

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0.1-1 Income-tax -
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Tax rates
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0.1-2a SURCHARGE WHEN INDIVIDUAL/HUF/AOP, ETC., HAS DIVIDEND INCOME OR INCOME TAXABLE UNDER
h n- 2e i t s 0 [
t t
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Rate of tax

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Surcharge as a % of income-tax

d c cc e 2 f a a c c c l , ,7 i 4
g o0 t 0r t t e
cr n o 2 2 2 2 2 2 2 2 l 5 7 e r 2
n rerer .c u
cn d2 o
Section 115BAC(1A) - Assessment year 2024-25

t 2x u p - - - - - - - - o . .s 0
Nil

u re
e e r r a a s 1 1 1 1 1 1 1 1 f s
R
s x
RRe e c 2
pp5 p p p a i s . . . . . . . .
s
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e 0 e oi s e e s - t %%%% % %% %% %% 0 o oct
n s
m 00 t
i ne s 2s 1 e e - 0557
Nil
2 72 72 25 2 d di h ea

Nil

Nil

Nil

Nil
i 000, 0 m ab lu sa rs h e0 .v 1123 1 1 1 e e c me
t
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Total income

t i n p o o n o - l l -n
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. b b

nil
r s d ) - - Eo ] 3 a4u e
u c, et v n a ss
a RRRo r h ) o n o A 5 2 x x2o d i
l
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r t a
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Amendments at a glance

0 0 0 0,05, n 5 e e e y t
, 0 ip m aa eo e r
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4D
i , 1 f o e c 3 t 0 o c s r i
t r r r o o o t f
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imc 0
f 3 36 91. p e r e p 1 e c p o o o r r r n l l x 1d u

Net income range

e .s.s.s.s.s i r t i 3 c e t A e e a a se

see
n s h t a o e conh a a r r r c c c u ues
t ne
e RRRRRR s as sn co ti tr s s c c c 0 e 0 e 0 e [ m d dso
r e s ( t i r a 1 2 5 1 r 1 r 1 r f i vs
i od

Alternative tax regime for a resident co-operative society -

b ommmmv e r
e e t o t e n s t n e o( e
r e
r o o o e s
s v an in t
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s .
s .
s o o .
s r .
s r .
s r i e
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t t g esst mse- e Dge hR R R r e r e R c e R c e R c l
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s
rrr no i i t t
t
l UF FFFA r
a tnt rc oe r h Ar k– – – c r c r – 0 r – 0 r – 0 r s
a t tm e oa l

0.1-1d CO-OPERATIVE SOCIETY AND LOCAL AUTHORITY

o o o o
a e or rc do T B a l
i ah 5 1 1 1 1 n n te
a p e g . h l e e r r e r e r e a e e e m
v r r e r r A A s 5 c 0ak r r .
s c .
s c r .
s c r .
s c r .
s n h d doo d/
r e
h
1 t t t t t
A. l e e p e e 1 – 5l o o R 1 R 1 o R 1 o R 1 o R i i i f c
a t nnnnn .nt b f
f v5 op A t 1ur .0 r r . . r . r . r g t s
e s
e fn r
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e e ai o2 r r r
o n B a c c e e c e c e c e r r e e
Rate of tax

s s s s s r

l Alternative tax regime for a domestic company -

eec eeee lh fa
i
a
t t c xD n e5 5 r n sw s v v v v v a o
3 a ae
ccr ccc R5 1 2 R R 1 R 1 R 1 c e
Section 115BAC(1) - Assessment year 2023-24

) a a f v 2 x o e o o o o o m f f fr u r h
6 rre rerer r r t. t ro o
u 1 a i
t l –s. .
s .
s b – b – .
s b – .
s b – .
s b e o o ls sr c
Nil

( e e e xe sn ernof 1 t c b o 0R R R A A R A R A R A a g e .s ena a
e tt
ppppp l 0 0 0 0 n [ u
C p0 ap i l n - e aol r s
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5 ag
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1223
t
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n
a
r ut
t
e o e si
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c
l f l o
t a
h
c 5 c r x
a no
d f
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o l a t r p s a
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5s e e ar e c o e c c c h7 - ue
1w t pp t ht c d pa i e r t 21t t me fta
1o no
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t
t o e
h s n n A s
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nll
00 e o4 i tt
a t r i u t b S ear 5 etto ee
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t o e 5 r u l
bp s l
c fih
bcn it
ga cf ee i t

0.1-2 Surcharge on income-tax -

oo 000, 0,0 h e d 2 a s a a aei c,
i 000 nr co rl ea A t d -

SECTION 111A/112/112A -
f 00 / r j e
t
c 000 ,5 0 ae i e e b r e 4 I s
i
l
i n
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eas ,
0 ,
0 0,5 , hh tt ha e l B n i 2 O a a
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s 5 i e ae n as7

a
s 05,21
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5 ,
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s .s.R R na oh s a n n p n P a
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se ni yt s v 7 .. e5
Total income

ne RRRoo i l dt ta ) ne i o h a e a O c 8i i 88s] 1
um ooott0 eab A a p e a t m A y y r d g
nn e no nR0 m1
pb c c i 2
r 4 t u 7 o
ngi t t t 110 r x - e m o / i t y s oe r o i d
e2 ncn
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l e o g - F r e n i
t eac i
t t o
i 00000 0 hta b or mi s n e 3 U o i
c a y e c
eb ns c eea r ici
t
t r ,0,,0 Ts a cc ow r s r 0 2 n h o p n v e s c a l

0.1-1c COMPANY
00, 000 a s so s x ae
p x 0,
, 00, 0,0,550
, -i x c0 c) e i x 2 Ho t
u s m p o ra i r r ep ts
o
oa 5,5,0,50 ) a i 0 c e d e a /rs a e o b e h s
i e e t
ddo e t r
et , 21 t t 4i r n r t se v m a de v e

see
2 25 711. m s s . to u e s l l i c nt o nnn[ h d

0.1-1b FIRM
hve .s.s.s.s.s.s r i e s s r e r a p a t c
o
c e ua r u u s0 t n
t i s i mR ec d h t v a
i ul c a i h eb p eee0 eu
et RRRRRRR f m e t a e dca o r t
s n T t e eat t o 0er
Para 0.1

s a e od o 0 d y i l
/ e e g a r s a d, n
i
c n ommmmmv de 0 i n v i
d
p i be e b b t00 hve
r r t o e d4 v r i i m o m e eh h eeu , Wgi

Note -
e e prooooob Ac . o e d r r - o r RT T RRb7
x As r
t rrrr t nu i o o
xl UF FFFFA l Ij F C D F .
ea e R p a

3a
1.

2.

1.

2.
3.
l
 Are/d dlnesft nn5 r3- h m xs tne , s i c
2egPe nai gthnon o I o-2 e t axi n
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a
Para 0.1

0.1-2c SURCHARGE WHEN A RESIDENT CO-OPERATIVE SOCIETY PAYS TAX UNDER SECTION 115BAD/115BAE -
1pr e ame or i d2 l u t g [ .m
)
a cda
other incomes

15aOc t
on amount of

i 4 n0 s5
computed on

r r s e n c e mma . e e
i2 o
o
0.1-2b SURCHARGE WHEN A DOMESTIC COMPANY PAYS TAX UNDER SECTION 115BAA OR SECTION 115BAB -
income-tax

/1hAx so mi 2 u2 tE n
Surcharge

t f a e0 h n iu rat -
noovsc h t 4
% % % % % 2 c/e e F s s fA e c
i
r c
0 5 5 7 5 1drFt s rff rro n , 2 er , i
5 mei pcx u02e
1eu o s aD rd a B
Nil

me 2 mi oe c2 l
1 1 2 3 1 /esUn a oo
f g prt A e n i - n l5
b
5l
. er a
i
AcfHn le ene 5 d
na
gy 4
2 yic
1 8isn s aec
1xo/a a l s i h e 1 et
0 bml
a1 1t g fe
o
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i b a s t h u 4 r n iD/ sniei yp
t s
1tta)
o a u p
alac
i rrt1
i
e 2
- xe 2 dep
et A
i r c t
en na
nnr de cs eaemn m23 am
t d r a p xuo pe i .
ollev i m hsp o i s n e n aB aaf
t sm p 5
si nsot
i i es e 0
0
of income-tax computed

t ah igi t r g a vr 5 e su 0
a dn a c vse t1 fl r s
Surcharge on amount

c i f e2 4 oen mI -2
taxable under section

d
and income which is

ht a e i o b e t
on dividend income

es ,inre dni xgs r s t s 2 ct l / 1 u5.ti

ns
i se ,
t
s ) ear ,gt a r a
na
sc
111A/112/112A

re,s
rna x t ee efs nr
i xa -
3 sasC
i m2 r ea s
m is A
e a e ae re 2 eb yiA i4- e e h
dmeat emv h o i d t y e h xB n v oh c e
% % % % % nobfe r
t oetea r n et t
l t 0 e
2 s a i 2n t. ct i
n r h n
0 5 5 5 5 ucmov tcwdt u v n a r sedt 5 m0o f i io w o
Nil

1 1 1 1 1 ein eseti o n o n a s i e efo s. e 1 2c o yf e Z

l a ni arnx t
a hx r 3 se
r m 1 ed
t nr n( r c
b fma n s H l i
a a
t n m t a a
ee asvu/ a ni p a t i
aoscr es.sa

nil
s a nm
ertitee r e ) t
e i
c g f . r
e s rt yg -
r o m B na
r4 yk
l
ss e
e o
ga t a n e
l s enoe ) l t e oe- ta e ciA e e o di Co n
r
a p sha
a t l )si b s poel aa
s
s
f n hat
sin B t
l-2olo us
l
s sc
e eE
ne s
nut aas t b dm ec ri 5 a b c c
htsi era eo mr oem1 1 3s f n ci
ca er,th obe
i s
lal
a b
a ee
t h t
p c ssu p e /
e d2e o in rval
ehi n t a vit o l d tt h n s rss t n0m t ]i
) o eci
es. eut eut eut e ere mta e
her p o p t aa
y i i r
oi e d oe a A a2o n
t Se
a
) on t odb lp

4D
.
e mR mb mb mb me mo ata c a r sf s n cs n A tsc ca
coprn d e c e oo a o s r e (u iS
s
Nature and quantum of income of the assessee ( ,

.
i od oh oe oe or or Situation 5 dt ace pp f f a a Aas r B n nc 0 c
individual, HUF, AOP, BOI or an artificial juridical

ce ck cr cr co cc ndmuu naesb j e ht e eai 1d n f

ne na no no nr n2 i e o F are x sr dx
o hen ex el t 5 ces r ne a) o
i i i i i i r t hau a 1 ryi e
hat ta1
l r r c c.e aof et cc tp od in1

0.1-4 Minimum alternate tax/alternate minimum tax -

dc d0 dc dc d5 d. o u y t l et t d s t t a t - i t - a / e t i
t n (
ca F8
nx
Tax rates

n5 n1 n2 n. ns /pl n b r sfe ee- e p e h r re rxn pns 9 e l1

ae as. as. as. as aR d n ea usi o t l e o we om ot a e e h a
t eR eR nmo c y t a r
a mb h m p. Fo p o
i 5m vis s t
l nn
eo eR eR es aof r a u ene o at so y0 t 1s i oa oio
dd fvmr a c ree r x t ei
a
mn ms ms ms ms
d me exc ope p ( i d c i
l f hnc t )
3
o t c ss e tct
os od od od oe oe n
s sat uet nn eo e
i 1e n c a i ed ta dh a
e/ ne

0.1-3 Health and education cess on income-tax -

ce ce ce ce ce cc a ma g5i e l ai r n hf i c sm i - n s xs r e rs
no ne ne ne nc nx ot n1 vvors a oio f n rer as d r e
nm
x n co g r
i i c i c i c i x i e c-t i a i i
rcai no m i sec o ote t a e
f r te
d nes

Situation 4
n
d) dx
ne
dex dx
ne
de
n)
d) i m i dt
e .
5
t
a e h s a
h
c u h t ergn t na lnd e au
t e e
r
a
hnI d
n
nA ) n) e) nA don s f2
i vd4 t e ggei l
o we n va i n a h m sc u
e2 eA eA dA
eA
d2 e2 nc e(
c - i
r e i vl hc i
t hf e A u ntr
4
e i a r at
d1 d2 d2 d1 rw yc c .me n [ u sn
person)

i i i i 2e i i en ox e4 e het aa a co B rrt i ”fsn

v
i 1
/
v
i 1r
1o
e v
i 1e
1r
v
i
d
1
1or
v
i
d
1
1 v
i 1
/ di
i
ce
f(tr2
g2
0 dthai
f t v
t
p hId nr
r a e r
e r
um
r J
e
um
m
e
t
o
f n
em
d ae
no en m
d 2 d /r d /o /r / d 2 v o P a eo i cP 3 pp. ps u p 5i i
g l
a )C e ue mr
g1 g2 g2r g2 g2 g1y i
d o h hr nr ar Fr m o, t 1 n e y t ft ”e
n1c n1c c tOnc r i e c u 0 4 1
a ae
n1 n1 n11 n1b t e e )3 - Ean i r mts n a
i i 11 i 12 i 15 i i yn lr a l d s s y d o1e o e dr rov
d / d /s. d /s. d
u/s . d / d /d
uAr
nuAl uye tf
a s l
a a , b c s cAu s nm
i x uic e
r
e t
fie n G
u1
l
A uA
l uA
l l A uA
l l 1 e aonas h hnfe y)n
h d l u c
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C ir
a c
mov i e i
c
h
t el
c 1 c 1 R c 1 R c 1R c 1 c 1e smas
e ,nt t a l
l t e t s
n i e o
c n 5f t e isr t
l e)
p]
, Ca
n1
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i
x1
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e1 n1v
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a e o l t
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r n e1
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E e c vve n
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s
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t
( ( 1e ( 1e ( e ( ( o
ue asm DewI ) i a e a i H s ei vS x “ n

a
n e e e n nc eut f i s t mi ) i e
eo enc enc enc eo eo t l
c het
s -rs Bhs ePt
Fre qpl l mc ho f s
e n s ( r wa tala a(1v C
mti mox mox mox mtio t e e Cta ole s e on ra t fD r
e oi orm
i
t i
t i
t mti nn a p s ( r i s ori e o e e
oc oc e oc e oc e oc ocn i cml e ymcsrn s d w d u atr d e dHe r f e c A Sh
ce ce t ce t ce t ce ces eoeoa s o a n t su c c n.t nt
epa a
e5 l t
nsh ns o ns o ns o ns nsi mehcc s br hor o i a, fsea n uCa l t o m1 iay
o1 cb
i
lerk i
lern i
lern i
lern i
ler i
lerit ogtnd ia df ct eCa( fBn
t o g o x5 Je a - nr
i n cn nd
a a a s a s a s a a t crnii e egus m.en t o err e i r o F a
dl de de de d du i nsv e r Aa o t a1h cc l
e no n e
t
o n0 t
o no t
o no t
o no t
o n t
o nb naifrt
i h , o u
h fi
i aDu
s e eBu s
a ( a t t i l t i
lc
i
t iov
Tu5 Tud Tud Tud Tu Tu( l cr tjo r r
a sdn
i n e
Atc s
u 5q cD5 c e1r s ra
o n
a a
t elF
r
a e 5 eA- u t a s
t
o
r
uov n
ui
l
a f l
c
r
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( l t (
r a
c1o
1
f
hB4
2
d n a ne
od Btf o
i
m o
t ap
r np
ee oa
t s
efe ie
o c t
n ne af1sp ers
x n e 5
s t 5
102 e r i
t
c n n
en
t
a u
m hd id
t
oonv o d t e n
situations
r f ema u t

Situation 1

Situation 2

Situation 3

Situation 4

Situation 5

Situation 6
m 1 h l n1 a

Tax rate -
Different hoo i
t c eo t i r o i t A
e I 2 n l ee cr i eu na n
t
eae ar
t M bc f t e i
t t d d nd a a s l re n
i
r
e n r
e e
eae r u f c a Ar rb e t he n

r sn o t s e on pn m v t n
e r.hI
t t
/p a i esi
t n e
s
v
i e Bg a i
t a e
dya I WgiI
“z
o
hen nO5 het af r c 5e c na 5n e
I-31 Wthceo B2 tthran r e x 1r e24
up 1a h .
.
I It ode 1(
s ( t

3a
l

4
 ein ee nleis ef nei s ef e7 ef ss. ee ee. n– s
s mh I go I l go s 3 go r e h s r as a
I-32

e be r b r e r e mt a [ .
f ot e
e e e s o hw )
hie n am a a m a hto a ya on cr t s5
company

c c ac e 2
t hm hm t hm
Individual/HUF/AOP/artificial juridical person having income between Rs. 1 crore and Rs. 2 crore -

Individual/HUF/AOP/artificial juridical person having income between Rs. 2 crore and Rs. 5 crore -

ca ca o
Foreign

l i i ec i
t -
%%%% fre nh l o co l o co fnt co pl nh h1 rl
e l i
r 4
o i p c r p c r o r xa i o 2
Nil
Nil

2225 c c c t u0
eor ht pn un pn un ece un an
t ht .
s
hf
gs c2
. s ce ai si ai si s si i ce nR
I i er
% a f ur eet dt eet dt a r dt eg ur h a s a
5 ce so hn ne hn ne cpe ne s
e r
a so d s fe
o
1 nm t an t an an nm yi y

Domestic company/foreign company/co-operative society having income above Rs. 1 crore -

– .
e eid e5 hm e l
t f tt
d o ,n xn ,n xn h2 xn t o e c
en
s e g hv
t ey e
r e ao e
r e ao t ao fn ey c h e
i pe
r o gb o gb x gel
Domestic
company

w e a npr oh t
- e oh t
- e nm
I t
- e i e i
l sm
o %
%%%2 c h I r
a h rw e g rw e g e g ef r e
r s r e
r s
o a s
l x hk c mr c r r s e t
Nil
Nil

l 7771 e c
r – o a d a d ma r ma a i hro o sid nes
o

Individual/HUF/AOP/artificial juridical person having income exceeding Rs. 5 crore -

f t u t cl 2 e oh 5 e oh f oh cel cc n i a i s
l Individual/HUF/AOP/artificial juridical person having income above Rs. 50 lakh -

s o s w e r 0 .d
s cc .
s d cc e cc er r s es ea
a n o d u5 Rvi nr Rvi nr s
a nr hr u1 e me me
d l a s. i u i u i u t s. o oh
s
i
n
a n e
b ds d o ss dro ss e
r ss nf
o ds d oh crt
c a m nR er a d ep a c a i nR cT n
io
x ep ed ed e e ns. yf
Co-operative

a e x n n af en
l e l n n l n ,
p d af i n(
t g a e e xo cis b a cs b a i b a i i xo m e
t v x xi l v es a
society

% e ae l h ae o

nil
m %%%2 . r i t eef a . eef a . i a . so t s a
] a m g b - yxe yxr e yxr e c oc ss
Nil
Nil

7771 m w dr - m e
u 5
- h u e s e tl
o i aar
t o
tl
o i ata
o ata
o rp e
o
n
i hl dsi
m 1 c r a mo nre p- r nre pe-r e pe-r a mc wna us
l
i
n
.
0
r
u m
i
a h ocn tec
n m tm
n c g
r tm
n c hto on t
e i
c
nc
e
i s n f n ci s l s l a de ci n yg i n
m a , i e
i o nt e
on
a uo1 e
on
a uo2 h uo5 i nt f t
e r ]io
r ) m l i i e ocs . ocs . c ocs . o d i e i i a )
Amendments at a glance

a s e s sn dgi minR d i
g minR r minR va sn e c t
a
e r om

4D
p r i a a
Firm/local

t e e v tr tr u am l (uc
authority

a %%%% b t l
a o ea u a as s u a as s s as s o ea b sn 0
1d
n a n r l n b M la d b M la d la d Tn l n a efi
see

2222 m n b a a e a b c ne
Nil
Nil

r
e 1111 [ r i p ao e. t eee e. t e e l t e e e ao ie. ve od
t f e e g a yx r t– o l
b r t – o l
b e b o l
b e e yx l i
t i i n
r t c t c a t c p l t

l Firms/local authorities having income above Rs. 1 crore -

l
a e m t
l a , aa o n a x o n a x c– a x b aa pab a l
e c a
/ i
l a h p-t rew ey e rew ey e i ey e s p-t ac r r eh
e s
t / m k te c co ha c c o ha l s ha a te e s t
x r i x a n 1re l t t 2re l t t p w t t h n tli por oal
a l s a o l um ,
e pa ,
e pa po ,
e pa m o p of t e
t a t .eb t h . e b th al th uo np - dh
Individuals/HUF/AOP/

a t oo s r s r r n
0 Rpn Rpn
BOI/artificial juridical

e
t n
i s e g 5 c ont ont eol ont o oc sa o
cde e/
r e
n mn rue rue rue i mn i
s5v s5v
a g e t hf r g
i a i . e c om e c om t c om s s /i e
d1i d2i
n r n s ai i ai ei yv f r
r a n n i ls. 1mo 2mo ,as 5mo v ls. ge e a
e a r a R– a ah eog .ac eog .ac e .ac o a a r no r h
t m p e t ns t ets s ets s r f s r t e a g ar src
pp
person

l
a %%%%% m t
l r aw o e k cta Ralin cta Ralin oe Ralin p o e r har a u
05577 a a e t l a xn x n rli t l o ch mto [ s
Nil

11233 o o p hlo ebl e e s st f eei s st f c e st f a eab r r ”f

d
m c t l ha0 i do o do o 5r do o hy c c oe no
u t
t y
m s
n rfo t y 5 ech ett e c
h ett .al ett ,
)
e t 1
ur
su cd ute
m c l u o e ,
h a . mri c een merc een s een r ,
e a. ,s aa fa
i e n m i hs kps oeh ch u o i ch u Rin ch u o r ps y dr
n j
b o i s
i ga
i atR cpw xt
ed o cph xt
ed o nrg xt
ed o r ontR t
e ,
e fm
o
ee
i g n
i v h s l n n 0 m n5w m aa m c ru i r n fih
i
m u
s n m o
r ye
i
f 0us d i 1e se
r ea
i 1 e se
r ea hm se
r ea 1 c s
d c
oro ee c
e)
t
,
i p l 5oe f
i r e fmr
i e t e .– 1oe sc s e p]
n s
i v f t i
l .me
s ,omo yce ,o o yce eo yce s .me
s a b s
o a o e h s r axh s r axh axh e1 cs “)(

a
) e Rax c r Rs Rax c
e h t h gr r rc pet r rc pet ott pet v. ea a(1
Adjusted total income/book

a
3 v ( n T i
l sale e f 1 xtn e f 2 xtn xtn eow sle i
t s fD
e e o P s d dt y . a o y a o mc a o vl dta a R hh o
e aes tna aes a a
g e e e r i t . e t t A
r r r r o b O c sa
i eo a psR h p s tnh sj tnh ool eo a r s n e5
s eth a a i bf et e nio m1

0.1-5 Marginal relief -

a
h
o
r o
r
o
r
r
c a A r
e ee cet xe el
s lt
a e x e R el
s le
a
t
eub el
s le
a
t
as cet h ped i s o1
c c c c 0 n n mh xh a r n e r a r n e r ms e r xh oe ,i cn
e p e t hho t ho ho fa e p
profit range
r 1 2 5 1 r e a oT et c a s c a hs hs o et -
o c i v nio
u . . . . o v
i 4 edm enh t e n h t ois t s edm cx h o i t
S s s s s r g f
o s cs
ne. mec o s
e
i
lrt fem
o
s
e
i
l t fem
o ch fem
o ei mec o /e sr lc
a e
h R R R R c ( i l m l r my nc my mef dp t s
k – – – – 0 e e
s C
i
fas oen
cci
h
t i
w e
h eoy b h
t i
w e
h eob i
fhi eob oi oc
cx
en y
ne ra
a
o
t r
l i
Surcharge -
a e
l h e e e 1
.
g
r a E i
,c nxf
e f g mce f g mce i
,w mce ce ne f am he, ed
hn
k r r r s c s i o e i onr o e i onr s onr nr i pco r
to o
0 a H t
5 a o
r
o
r
o
r R h e r
e
l
a t
e t e g
r h cio e g
r h cio r
e t cio i d t
e tt mn do
i eu
l
non nhr nhc r n nhc r gai non r r
Para 0.1

.
s c c c e c h yin s a y i c c s a y i c ye i c oi o e n
0 r n a l a l ns n vc e

l HEC -
v t ag elu chh t chh t ac u cet hv

Notes –
R 5 1 2 5 o u o c tu1
e c tu2
e tu5
e i
v ello a1 i
– .
s .
s .
s .
s b S n pr hal r g nns. r g nns. pr nns. e ha an .
Wg
R R R R
I xa t ham eu i s eu i s xe s ah t ham ff os .
0 A am
t fs
I hs
t l
s fo
I R hs
t l
s fo
I R ap
t fo
I R hT
( fs
I o I TR

3a
1.
2.
l

l
 ee eil
l50 sd e her e–
s a s s
h wo1 n. cd 5
Para 0.1

mt a e a i a
on cet. s ear
l c h n c-2 h h h
ca eg tR
n b xo n wu n24 k k h k
nh
i hr en aac r i i a h h h a k a
ht t ac a yt- e es
n e2
l
0 h
k
l
6
h
k
k
a
k
a
k
a
l
4
a
l
l
2
nhr ae 0 l mi l l l
Income range to attract marginal relief

ce I cet h pm1 b oa b d a 7 a 4 9 1
ur r a cg an l 9 l 4 2 7 1 1 4
so upe r t s
n o . c nl ca
i 3
3
4
7
3
1
8
6
0
0
0
5
0
. 4
5
3
.
nm cR i
Domestic company/foreign company/co-operative society having income above Rs. 10 crore -

i l 9 5

Income range
o s2h un l
p a p 4 1 1 8 8 8 2 0 3 0
oi yit 2 6 . . . . . .
ey e i
l m g s p np p- 1 1 4 4 2 1 0 0 0
gb b oh masd
e a h aa a3 .
1
0
1
0
2
1
5
0
1
0
1
1
.
0
1
1
.
r
a e
r ar y ae e e h k h ec e2 5 . . . . . s . s
o cf
i l
t ll c b k a k vm b0 . s s s s s R s R
hr l s h a bx l h h h h h a h l h a ar ls
l 2 s R R R R R – R –
cc
r p e g t ae l
i h h h k k k k k h l k 0 k l h he i R – – – – – –
u1 ps i o
t yat w h k k k h a h a hah a a k 1 a 3 a 6 k h war – h h
aa l a k a a a k l k l klk l l a 1 l 0 l 9 h a k t-t h h h h h k h k
s. eres ep h f a
l
l l l a
l 4 a
l 8 a9a
l 2 6 l 6 7 9 3 8 k l a o t fe
e y h k k k k k a k a
ds hc s
i ht t e 5 6 3 7 2 6l 8 1 9 3
. 2 5
. 1 6
. a
l 1 l nr i
lt k a
l a
l a
l a
l a
l
l a
l
l
nR t ne t n e i
l 2
5
4
1
9
2
7
1
2
0
3
1
8
2
5
1
940
8.1.3
7
1
2
4
8
3 7 9
0 2 5
3 0 1
6
0
2
1 sho e n a
l 0 0 0 0 0
0
0 0
0
0
af ,i ,u
e m e 5 . . . 4 . . . 52 . . . 1 . 2 . 2 9 . . e s r e 0 0 0 0 0 0 0 0 0
xo e t m r r 9 2 9 0 9 2 9 0 90 9 0 5 2 0 3 0 1 0 7 2 9 o, lm 5 1 2 5 1 1 1 1 1
ae r i o ooc o l . 0 0 3 . 0 0 3 . 0 3 0 0 1 0 1 0 1 . 0 0 ds a
t o, c rmn a 1 1 2 5 1 1 2 5 1 1 2 5 1 1 . 1 . 1 . 1 1 2 n nss .
s .
s .
s .
s .
s .
s .
s .
s .
s
-
e m ry
c n c n 5 . . . 5 . . . 5s.s. . . . s . s . s 5 . . ei i R R R R R R R R R
o ni ai i
g . s s s . s s s .R s s s R s R s R . s s ea g e
mc 0at 0lf r
s R R R s R R R s R R R R – R – R – s R R s
s g r
a s
on 1pe 1ao a R – – – R – – – R–– – – – – – R – – e s
a
ci .mn .tt
o t – – –hh h h h – s l
a me
nt s n s n M h h h h h h h h h k h k h k h h s t
i e Rcoe Re u h k k k h k k k hkk k k k a
l k a
l k a
l h k k a i eh
sn k a
l a
l a
l k a
l a
l a
l kaa a a a a a k a a p ht
a nnh sho a a all l l l 0 l 0 l 0 a l l ea t r
0.1-5a INCOME RANGE WHEN MARGINAL RELIEF IS APPLICABLE -

dtm l 0 0 0 l 0 0 0 l 00 0 0 0 0 0 0 0 0 l 0 0 hc ,o
ea
l
ag
hi
w e 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0 0 0 0 0 0 t x f
b n t e d eda 5 1 2 5 5 1 2 5 512 5 1 1 1 1 1 1 1 5 1 2 fm ae
t
ao eor e cee
e -
)
.
s .
s .
s .
s .
s .
s .
s .
s .s
s .s. .
s .
s .
s .
s .
s .
s .
s .
s .
s .
s .
s
i
yer eng
yx r f d xc h 5 R R R R R R R R RRR R R R R R R R R R R R l t t
Tax rates

aa of i
v ex t 2 - n - a a
p-t mo o yea n -
4 , ) og ngr
te r t t 2 l
a 5 n rn
n ssep e o h 0 u 2n do
i e
uom i i
c n t 2
dn
-
4 o l l t
l i n
s / a w
oc
mn
eai
mce f
ol
salre 4
2
i
v o 2s
0r v, a
o o
s
– i s 2e mll

e.g.
o - d n( r
ai oel i ehm e 3
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company
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Note
I-33 ham fn e r R R Aa i
F D D F e nad n CD F
fs
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I ns I ss
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l
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n % ent s n r t .gnnodud nodriIdt hno a
I-34

-
e 4 t e 1 2 3 eeo n Ds r e n e b ate e u e . e t [
Whether health and Whether surcharge

m 4 c e h e e e citr e Ra
T a i e r e n s e S ef an s
% %%. 9% u m t t t t rf c mfshmi p s c e c )e ce, s Cc iye e
i .
s d , o o o e c c e xor / n cexr s TxSnc t
i )
s 4 444
4%443 8 ey 4 I5 yodr r edo er or e r 5
N N N t feCar
applicable

e p. i ol u-2
s
s 73
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2
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pn e f r
st ti tce n se
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e2
a eex ,en u s
4 331 24 br 2 e hb es.m p I 5 n f 0
e . lo. 2
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Yes

gt e t i
No

No

a n f Icr . o i eg ey
Yes

Yes

r te e r c S n d e d eT l e cc g pt
o
f ) xa
ar n y a n x a10 .5- ree
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e l
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2Df c i r rf oeTs R n f . yxi lhn a upfc i s
v b5)
To n ue a o s aeS a c exhs i s
t2au r ees
education cess @ 4%

e - sp. I sg fd pSD i r
l n-2 3
2.. 7 a ,5S r ro sntRe c ucecen1ss mss
t
s e4 010 n e
r 1
e
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i
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r epfpaoterr
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applicable

h g 0
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a e x e f oo a r I h m i
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c f cur ce i rei t /o1 5S.ec s rro yrt
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3 3
i s a h eo . i p e r c no
Yes

enp s i ti pxSte n
No

No

t 1gt Pc sCf t e l c af
Yes

Yes

h a A y n rnD S d , e c e D c uh C / 00
t
a
c/
ee lAi
a ,
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e
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nil
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s t i 1 e dr lc FRrtCo n n R l
e tg n. v eue ro a sDhiTt
i t s p
U anTran te R c
n
i
s
0.1-7a SURCHARGE, EDUCATION CESS, ETC., IN THE CASE OF TDS/TCS -

t p e a0 i espe ) i 1 T e o nt5 d h c y c d ies

a er nag c, c
i .ge f
I g t eni Hecc ef t elie s ]c
r cx i 5m f s f. r cet s e r 1 e c d )
f re xe uro.irr / e
Amendments at a glance

xa i r o a t /c e n
x ear n n er2g tRa tShcrmi l xse)sce
ce

4D
a–
et o i r a ex (o
t w ee
s v
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n
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c 0
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t
lo a i gine e e e n2c e r /e r cTub pD S dtr 5 ids e7h te c
Recipient/collectee

a l cat nn t d r r gx Pc u f s u 2 i
v oo2 g vsc o nu
od
ne yn i a i o o s. r a Ox s r
e o ,s1h e T i n r sre e i
t irnC S i
i r e r s f f e a d sci ea t e
g b nr uivS e / / oshe t Ae ep)
, ere t
n s
i t f ne 2excrg eusT c
dRcv
r e ate r t t /tr o p e ed
s
a l l Dg C - n n Fo 5 m o e t
i d i
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mab na
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t
( t n d d u
besn a Hsci
g
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S h t t h
t
0.1-7 Rates for tax deduction/collection at source -

t nn a .
1 iy iy c , e 1 a D y eu vCo - cf u c dl
me oo r / s s e r /o 2 ers dbdct i r e
ea
x.pTa
sr t t t hxr nr T c I b r e
uh r s
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s e i e r a u. j r h
mt e e e e ra e ra t
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an a ) a e e oo e oo 5s. v be r ede n s n r l e i o r c a
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t ncce i o0to a jes rc1n t [ h
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e ujue 1. e s dt t0tre t epeh a sRe . uf
/0 m
j n r dten t r i o. n tno . s fo
0.1-6 Maximum marginal tax rates

r lalt o o S sd sa
a a r 2a e
v euee n 5
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l i
c 7 o c ed sun sRd d
ee
i
cica 9r o ebcc dsscrTs saf r ee RtuaR e e fit
5 1a x i s et nos seh a

Nature of payment
2 fifip p c cee r i R e 5 e u s u d e i d d i
c r
- i i xorte s o.doeg e s,s e c e m exct
4 t
r t
r y
t nn t
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r s
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ph
2 a a i
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“
0 //b i tn s v v n t uc t an xp es xx S ,
]
2 PPa c
ee w mP o o D1s( 2 oceu dntjera heo
cir
eSoe
s r he eeSCC
a)
OOl i v y4 b b T et
. be p c nCct5t/ l f)(

a
d o nx e t S TT o
n AAd s
rg
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l
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p1 a a oRs o
den aer eeebp
c c u
r
ui0.
c eT o2de
1 n o C f eD
1
(
a //e e o n n t Soe xrs- os e1e ) cto. n ( enT o o mA
I I t dre f rn
oo a a tsu t c sD r e ,rs .r i
l ssn tas s tt
4 OOi y
t s ( h h c dbr i toe
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ee
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i
3 j ddrf tj
2 FFg c
o
a
p n ear e
r
r
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b
ucr7 eo.n2rnrtdc
t s c c f
s
a b te lt c brc ln
a
a i hueu /
h h s( e e eu o
0 UUn s m cl a l nn sxo3 p R I 0 tr uj t i
p a y t t t / cse pne e
i r a e r e tt d0. e 1 o t
2 HHd e
v o m us s Sb O O AA tt c s i
c c
esonni s1e )c . r tcb7es
x bbsp
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t c
e
s /l/u i c on e n i2i ej d d e e . r x s e d e es
r
a
l
a a l
c t c
o
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a uIf. e r b e cersoeR
t
une
put r 3i a
h r sn5
u
hr
t
a s s
uun i r o. srg eueurmn - R rot ois cot s e

TDS/TCS
e r t n th s eof ir e oti ed
R hscbeyo c cerrrnm(
i s r
Para 0.1

y dd( e g a t S SS SS mS a d d - c e n
i i p e i D DD CC sh t t x p a e 0 n e hmI g u i
p1uaS
v v aDd hu

Notes –
i i m o m e r
e TT i e e 7 p n e 1 s e t a.2r n
d d r - r T TT fTe c fe
I d tor cs e c fe S a o o Wn
nInFi o o o h I feu
r i 3eax .o
x I Cs.h nhes.m eC .ie
I C D F t
o o cs rf
c rsh seR de hT Rc at Rat hT v
Ici ti t g

3a
1.

2.

3.
 e se
i 0 5 5 0 5 0 5 5 9 0 5n dgell 0 0 0
g h 2o 0 nr e
Para 0.1

r 5t 0 2 2 0 2 0 2 2 8 1 - 0 0 0 0 0 0 0 5 5
Situation 2
Rs.

a 5 7 2 5 1 0 6 2 6 9 4 i
t 0 0 0 0 0 0 0 0 0 0 aa w 5 2 7
2n
- , , , , , , , , , , 2ec 0 0 0 0
, 0 0 0 0 0 0 , , ,
h i 2 4 7 2 3 0 5 7 2 9 0 , , , , 0 , 0 , 2hs 2 9 1

Total
c 4 h 4 2 6 1 0 0 1 6 6 2 0s , 0 0 0 0 0 , 0 , 0 1rca 9 7 7

Rs.
Total

r 2t , , , , , , , , , , 2r 0 0 0 0
, 0 0 0 0 0 0 1u , , ,
Rs.

u 0i 7 8 5 8 7 1 6 5 8 4 0 , , 1 , , 0 , 7 , A 7 1 9
s 2w 5
, 5 1
, 4
, 3 3 1
, 1
, 2
, re ,
5 0 3 1 0 0 ,
4 4 ,
8 0 ,s 2 1 1
1 2 1 2 2 2 od 8 5 , 4 5 0 1 A
f rx 4n
7 ,
1 ,
3 5 ,
2 ,
9 5 ,
1 4 ,
6 1e1
o oa 1 1l1 0 0 0
e 4yt 2u
- 1bd
a 0 5 5
t 2a 3 e sican 5 2 7

incomes
a - 0 5 5 0 5 0 5 5 5 0 2m 0 0 0 nl ,
2 ,
8 ,
0

Other
r 3 p 0 2 2 0 2 0 2 2 2 5 0gi 0 0 0 0 0 0 0 0 0 0 op 8 5 4
Situation 1
Rs.

0 0 0 0 0 2

Rs.
, 2o 5 6 1 5 1 0 6 6 6 2 2e 0 0 0 0 0 . i , , ,
incomes

)
s 0t , , , , , , , , , , 0
, ,
0 ,
0 ,
0 0
, 0
, 0
, 0
, 0 0 t t p1 5 1 7
Other

r 2t 2 3 6 2 3 0 5 5 0 6 rr 0 0 0 0 0 0 0 0 , , n c A1 1 1
1 1 2 1 0 0 1 1 6 7 0 0
Rs.

e rn , , , , , , , , , , a x 0 , , , 0 0 0 0 0 0 e e.,
s
b a 7 8 5 8 7 0 5 5 8 3 ea ,
9 6 4 9 ,
0 ,
0 ,
8 ,
7 , , c A
ea 5 5 1 4 3 3 1 1 2 yt 5 3 5 6 9 r 1

Situation 2
m , , , , , , 5 , , , 7 6 4 9 r
e yw 1 2 1 2 2 2 te
n
1 3 6 e
p
e
d 1
1 0
0
0
0
0
0
m tot v n s 0 0 0
n eti , , ,

exceeding Rs. 1
0

on capital gain
en u n 0 6 6

Section 112A
(IT rate : 10%
s ma 0 0 2 o 6 6
t
i mes r sn 0 0 0 0 0 0 0 0 s e i
s so e s r 0 0 0 0 0 0 0 0 ,
0 i l
b t
e e 0 , c

lakh)
a s v s t 0 , 0 0 0 0 0 0 0 2 aye

Rs.
112A
e d e s l ,
0 0 ,
0 0 ,
0 – ,
0 ,
0 0
, 0 1 xbs

Rs.
s
e s
s X h a a 0 0
, 0 ,
0 0 1 , ,
2 0 1 1 adr
Capital gain under sections –
i a c
i e , 4 , 0 , , 1 7 ,
0 t
n . eh 7 1 2 , 2 5 n ede
a e) h
w ht 8 6 o
i er
p h t ) t men
Situation 2

m t
r C
. ,
) re
od
r c
e ovu
o
o o A ) ( f 0 s cc e
b

e r 0 0 0 0 0 0 0 0 ns l 0 0 0
c f B r o wun 0 0 0 r i i b 0 0 0

Section 112
y e 5 o 0 0 0 0 0 , 0 0 0 e gItxa 0 0 0
r ) ox 0 0 0 0 , 0 0 0 – d , , ,

(IT rate :
l m 1 c l , , , , 0 0 0 , , n 0 6 6

112
n 0 0 0 0 , 0 0 n a

Rs.
( e ie.t

20%)
o(1 0 , 6 6
a

o 5 [ a 0 0 0 0 0 7 0 u

Rs.
d
Tax rates

) r bt , , , , ,
8 0 1 , , re
g c0n .
s e 3 2 1 2 6 9
, 1 3 e uo
n n0 o ( R w ny 1 t l
c rm
ea
a

i 0i a
i
v t,0
t
c n
o s e
r o
l vp r nco
i 1
a e e i i r ( c
h n0s i
t e o
r s
i g o 0 0 x .n– 0 0 0
( s3,
1 r
a
t m c r s( 0 0 0 0 0 0 0 0 a
t Xsi
R s 0 0 0

rate : 15%)
i e u o 5 e e r 0 0 0 0 0 0 0 0 0 fdt o w 0 0 0

111A (IT
P , v , , 0 e , , ,

Section
O H5 d p c . e s o 0 0 0 0 0 0 0 0 , l o o 0 9 9
egl

111A
.s.n m n s h a f , , , , 0 0 0 , 0 – b l 9 9

Rs.
0 0 0 0 , 0

Rs.
A l
a u i R c ct 0 0 0 0 ,
0 ,
0 0 1 0
, a ee nfo
o f i ) ep , , , , 8 , c mcn i
t
n uRe c i
( f
o ) h ho 6 8 3 1 0
, 0
, 4 9
3 i
l oxi s
drm (
l w 1 7 p ceaa

c
e i o a % s ( f t o

b
d v ,i m 5 s n ,
f o ntt p not t
r e
i
s i
d ) g 2 e o e i a i e b
e n r e r
o @
c
x i
t i
l %
4 yan 0 0 ,
s lnp
a l
e 0 0 s i l
Situation 1

r i a t

Dividend
- x n e e t r iw 0 ,
0 e
s t
o e x
n t a
n r r x n u l @ l
i ,
– – 0 0 – – – – – – a oaw
e a i a t Td t

Rs.
o e e t d o t p n s b o 0 ,
0 c - y
n r - e s an , tet

Computation for marginal relief

d v n c e m i
g e i 3 9 d i
i m l u mil

Tax liability in the case of X -

a s i u 5 m o r c 1 4 i bo
s e t e . o o c a n xo a
s b e
i r (n a e g s c c
n f m o )
f ad
t t e hci a g
e a0r m r R n i e
i i
t f s n r knl r
e 0e o a i f l r
e a o eer e o aix a
t s0
i t c % h n n o e
r d c hy d f l n a h
c l 7 o d t t t i t a 0o
),a n c t t t t t t T c

Different taxpayers
e%. 0 i 3 r o % l n u e a n n n n n n n s n n 5( r
l
l s
r 0e t u x
a e 0 a u d d tp e e e e e e e e e e e .%s .
) u
o 5 a , e @ s t g 0 n
i x e n u x d d d d d d d r
- d d h s s
c1 e30 h
t n - r 1 g a d u oa i i i i i i i n i i t R0e
e d e a t s s s s s s s s s d
/d y, f n g n m h @
r
a t n o
r de e e e e e e e o e e n
i s1m n
ee
ee 15o o r a c r
o a ( ns r r r r r r r n r r
t dso
eic
a
t
c c 4.
( ss x a
h x o
c r
u x m
x) h
t y
t
i
F e )
s )
s )
s )
s )
s )
s )
s )
s )
s
)
s a een x e x
x Re r a c a n a
T r
e a( l i
l h– r
a r r r r r r
a r r r
a h csi a g a

c
ue X t t
- r t
- I S
d t ] a i Xt]
[ e a
e a a
e
a
e
a
e e a
e a e t xar t
- r t
-
dt e u e - - l r e b C e e e e e
eo e
m S m n a e H a A
y y y y y y y y y y
m ece m
a
h m

Step 2 -
dn m u mw i
l 6 2 4 2 1 0 2 4 8 9 )st h
: : Aio c

Step 1

Step 3
0.1-E1

0.1-E2
fn a o
c
o
c x ro x B 4
( 6 2 5 4 4 3
( 6 2 5
( u h o
c r o
c
I r a ol a 5 ( ( ( ( ( ( ( s 2t u

Add

Add
I-35 a a n
I n
I T Nis T 1 X Y Z A B C D E F G s 1ns n
I S n
I
c p
1
A 1i a

4.

l
 dgell d A , 0 0 0 0 0 0 0 0 0 ) * * 0 6 0 0 0 1 7 7 3 0
0 0 nr e 0 0 0 0 0 n 1 0 6 *
I-36

Situation

7 2 0 0 0 8 8 0 0 0 0 0 0 0 0 0 0 4 5 0 0 8 7 7 4 2
Rs.

8 6 aa w 0 0 0 8 8 a 1 0 0 0 0 0 0 0 0 0 0 7 4 5 4 7 0 5 8 5 0 0 1
, , , , , , , , , , , , , , , , 5
, 9 2 , , , , , , , , , ,
8 0 2hs 0 7 7 9 6 2 1 0 0 0 0 0 0 5 0 0 , 5 7 7 6 3 1 9 8 6 3 9
Total
Total

1rca 1 s 0 0 0 0 0 0 4 2 1 2 2 , 9 5 5 2 2 1 3
Rs.

7 5 8 1 9 1 1
Rs.

, 1u , , , , , 1 n , , , , , , 2
, 8 9 , , , , , ,
0 A 7 7 4 2 7 3 3 1 2 4 3 2 ,
3 3
, 2 4 5 8 5 3
2 ,s 2 4 5 5 , i o 1 3
, 5
, 0 8 0
, 2 2 2
, 3
,
A A ,
1e1 1yc t 3 3 1 9 1 1 1
0 0 1l1 0 0 0 0 0 1be – (
3 8 1bd
a 0 0 0 4 4 1dss
erw
6 3 sican 0
, 5
, 5
, 5
, 0
, sr
incomes
incomes

,
9 ,
0 nl 0 3 3 6 0 ne eo
Other
Other

6 1 op 2 9 7 6 0 7 ov dll
Rs.
Rs.

,
8 i p1 ,
4 ,
6 ,
1 ,
2 ,
3 i ono
1 t
c A1 4 5 5 t
c cuf )
e., esl es 0
s A s i a 0
5
r 1 rtbe ,
Situation 3

0 0 e 1 0 0 0 0 0 e I a 2
4 4 d 1 0 0 0 8 8 de.axb 2
,
exceeding Rs. 1

l
on capital gain

6 6 n s 0 5 5 9 4 nr l 2
Section 112 Section 112A
(IT rate : 10%

, , , , , , , uotw i
exceeding Rs. 1

0
on capital gain

2 8 u n 0 9 9 5 5 e ,
Section 112A
(IT rate : 10%

6
e i o 3
, 1 4
, 5
, ecr m ) 1
y .
lakh)

l t 1 1 1 l t 0 s
Rs.

b c b 5 o i 0
lakh)

aye a.ci l 5 R
Rs.

xbs xs n b ,
2 ×
adr aRo i a 2
t ede t i
l ,
2 0
er eedt 0 0
gax , 0
men me nT 1 ,
0
ovu 0 0 0 0 0 ocn
Amendments at a glance

o 0 0 0 4 4 i .
s 0
cc e 0 0 0 8 8 cxi . ,
7
l , , , , , nea s R
(IT rate :

0 0 ns
i b 0 6 6 1 7 i t e ) ) 4
,
4 4 i t
20%)

0 ×
Section 112

a 4 4 4 gorm 0 3
Rs.
6
, 6
, gItx e 0 ) 0
(IT rate :

2 8 n. n n o 0 0 0 .
s
i a i pc , 0 0 0
20%)

6 et s 0 , R
Rs.

dr d e x n 0 0
, 0 0
,
uo e uo ai , 0 0
, 0 ÷
l
c rm l
c d-t r 3 0
, 1 0 0
)
0 ) )
0 0 0 0 0 e . ,
nco
i 2 0 0 0 2 2 xte
eu h s 1
.
.
s 7
4 0 0
0
0
0
0
0
c– mt R 0
(IT rate : 15%)

( 0 0 0 5 5 R
Section 111A

0 0 .ns , , , , , ( boo s ,
3 , ) ,
5 0
, 0
,
6 6 Ysi 0 8 8 5 3 f R f 0 6 4 0 0
R 2 1 3 4 Zec n o o .
s 0 7 2 1
rate : 15%)

9 9 fd o w , , , frno f , 9 .
111A (IT

, , t 1 1 1 % o R 4 s . .
Section

3 2 o o i % ,

Rs.
o o 5 3 2 R s s
0 egl l rn% % 0 ÷ , 8 R R
Rs.

,
1 ee nfo ec 1
( 0 1 3 , f
mcn i m2o2%
5
A 2
(
( 0
0
.
s 3
.
o f
o f
o
)
4
oxi s o.5 1 A 0 R s % 2
ceaa
t t cs1 d
n 1 2
1
2
1 ,
0 *
* R 5 %
5
%
5 5
,
f n
ioe r e f nRs
i a 1 1 1 0 ( f 1
( 1 1 9
o lnp b o sie n n n ,
3 0 o n ( ( 3
,
a l
l ld
a em o 0 % i n n 8
% t s i
e x % t es ] i
t
o
i o
i 1 0
, a i i 9
4 o w 4 o ea A ] c t t .
s 0 5 g a a .
Tdota Tccc o 1 ] A e c c R 0 1
( l g g s
@ -ty @ x 1 2 2 s e e 0 * , a l l R s
tel i ehsn
i 1 1 1 r s s 0 ( 4 e t
i a a f s
( u mi ( i 1 1 r r 0 3 m t t e
Tax liability in the case of Y -
e , p i i o

Tax liability in the case of Z -

s) bob s) )t d . . . e e ,
0 e 3 a p p c
s e s e n c
e c c d d d 0 m . o c a a % n
e e
g eci
r
a g e e
g mne
i s e
s e
s
n
u n n ,
7 o s c
n c c 5 e
g o )
f
cr onx l r cr oei d [ [ [ u u 4 c R i m 2 r i f
nha ria
c n
a
h nha cg
nr v n
i n
i n
i
n
i n
i n
i
,
3 n
i f
o d
n
r
e
m
r
m
r
(
e
a
h
t
a
c
o
oc
i oT c oc
i i adi a
g a a a
g a a . d e t
- e
t e
t c c u d
e
t r 1( r t r dh g g g g s n e t - - n r
a u .%s .
) u a u l l R c d r g g a u d d
cs s s cs ncd a l
a l
a a l
a l
a e
d n i
v o n n l s e n
ern e

Tax on net income

ud R5e d ud t
i t t t
i t t n i a i h o o a d u
dua m i i i i – o l e d b e d
dn
ea s1m n dn
ea i s A o
p
a p p e
p
a p p e x
v
i a g s l l g n n o
r
dso a v e2 c a a c a a d b r n n n n n r a a (
dx y eic x x dx y i
d l c
n c c m e c c m a
t n n x a o o o o o a
x h y
nta t
i een a e a nta t
i b 1 i m m m o m m m o l o o a h e e e e e h a t t
a- l
i csi t g t a- l
i dca1 r c m r c a t c g g g g g c t l
a i
l
b xar -
e r -
e b nl d
d e r r n o e r r n m x x - r r r r r r r
u - e i
b
e ece a e in n e e e e e u e
Para 0.1

hm a m h m hm a ap e t
- t t i c t
- t t i r a a S a a a a a s H a
t i
l )st h t i
l t - - r n t - - r T T m h h h h h l m i
l
ao x Aio
h o
c
c
r o
c
l
ao x Apa d
i
v
r
o
g
n
g
n e
h
i
t
r
o
g
n
g
n e
h
o
N o c
r c
r c
r c
r c
r a
t o l
x
ec 2t u ec 2A2 c c

Add:

Add:
Hin a 1ns n n Hin a 1 1 i h o o t e h o o t n u u u u u o n a



T 1i a I S I T 1.1 D S L L O N S L L O - I S S S S S T I T

4
 rsd detxt y dsA ,
e i n 0 0 0 0 0 0 0 0 0 ) * *
* 0 3 0 0 0 6 9 9 5 0 nmot ai 0 5 5 5 0 ni1
Para 0.1

dhe 0 0 0 0 0 0 0 0 0 0 3 0 5 5 0 0 2 2 2 2 5 0 7 7 9 7
aon- l
Rs.

t 0 0 0 0 0 0 0 0 0 0 2 7 5 5 2 0 5 3 6 1 9 0 i 5 3 8 9 8 a 1
nn 7 , , , , ,

Situation 6
d ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
5 ,
0 ,
0 5
, 0
, 4 ,
7 ,
8 ,
2 ,
6 ,
8 ,
0 ,
5 ,
3 ,
0 ,
4 2ceea b 2 7 9 9 9 2 1
ui i
v 2 7 , 1nrmi 8 1 9 1 1

Total
0 0 0 0 0 0 1 4 9 9 1 9 5 7 7 1 8 1 s
5 5 1iaol , , , , ,

Rs.
eed i ,
9 ,
1 ,
2 ,
0 ,
9 ,
1 ,
9 , 5
, 9 ,
0 ,
2 ,
1 ,
2 ,
6 ,
7 ,
5 ,
2 7 7 4 2 7 1 n
l
b g 4 0 5 1 7 0 4 , 9 1 7 8 7 1 9 ,g n cx 4 5 5 , i o
r d , , , 1 1 5 , , , A a A
5
aa 8 6 5 , 9 2 3 3 n d t
xha n 1 2
( ,
1 1d
1u
i ni.
n
T 1 c
1 e
ac
t 1l a oes 1 s
r A ( 0 5 5 5 0 ,
y
esu2 sc % m 0 7 7 7 5 sl r
e
x
Situations 4
me 1 ne 5o 5
, 8
, 3
, 9
, 3
, nt d
nn

incomes
ol 1 o(
i 1c 2 6 9 7 7 oe
i

Other
cbd ) t e si n 1
, 8
, 9
, 8 8
, t uu

Rs.
nan 0 c i 9 2 1 2 c
i c 0 em e
s r 1 2 2 eqe
s
i
l a 5
, o a s e eb
s l
dp 2 2 rc h rn
np 1 5 e n s c t e a
aA , di doa x
e.,
1 0
1 nle nhio 0 0 00 0 nCt
, uta n 0 0 06 6 u.e

exceeding Rs. 1
A vto

on capital gain
m 1 2 0 5 54 9

Section 112A
(IT rate : 10%
) eto En% , , , , edm
Situation 5

o 1 0 . 0 1 1 1

5
.i5
c 1 0 s l 1 1 1 l
b b o–
asee1
R
n s 5 ancs

lakh)
i , xio r g xanw

Rs.
2 × r
d n 5
, 0 aHr a d a io
n o t .c h n t ol

Situations 4
i 0 0
e c t – 1
, 0 e 2 ca
r e to l

3
dye 2 ,
0 mr. ) m n gf
i uA
v
i bsw s
) .
s 0
, oos s 2 o i s
d der 0 R 8 c Rl e1 0 0 0 0 0 c n a
o 0 0 n db n i

Situation 1, 2
ed l
l )
0 , i 1 0 0 0 6 6 i ae
gr 0 × 7 0 0 0 5 5 t

Section 112
ne nfo 0 ) ,
0 . g e e a d , , , , , g r b
0 0 cn

(IT rate :
i v u 0 0 s n c i 0 4 4 2 6 nyel l
d , 0 0 6 0 6 6 2 i
s , R i l i bpw

20%)
o 0 0 9 0 xp a , , , ,
Tax rates

Rs.
uc ea 0 , , ) d 3 2 5 6 d x
l
c sa
l
b e ,
1 0
0
9
, 0
0
÷ ) 0
0 u ep2
l
1 1 1 uda
l y
xi b . , 7 , 0 0 ) 0 c tA1
o c e-t t
etxl l s 2 .
s 8 0 0 0
0 ,
0 n n .1 ner e i
l
( I ai R .
s R 0
, 0 ) 0
, 0 9 i
( , i
( i
b
, 3 A vma

Situation 6
A.tw
e f
o R f 7
.
0
0 2 5
1
,
0 ,
9 s
Bye 1 1 0 0 0 0 0 Cool i
fret
o y f o s , 0
, . 4 7
fbd o 0 0 0 0 0 fccx

Section 111A
o r m % o % R 9 7 s . . 1 0 0 0 0 0 t n
o i
l 5 5 5 R s s o d) , , , , , o ia
ecc 0 , s 0 5 5 9 4 o

(IT rate :
i 1 % ÷ 6 , R R ) eA
5n b ( 0 1 4 f 7 er n 0 2 2 6 9 ennT

15%)
m. a 2 ( 0 . 1 o f f 7 o , , , , msos .

Rs.
il A s o o me 2 i 5 2 7 7
os
c ox
i 1 (
2
A
2
0
0 R .
s % % %
4
, ov1yc t 1 1 1 oi(e%
nRta
i s
1
1 1
1
1
1
,
0 *
*
(
R
f
5
1 5 5 5
9
,
co1be
ncdds
ci
n,
t 5m
d gT 0
, 0 o ( 1
( 1
( 5 i i r 1o
le
a n. n n n 9 0 n 9 lotne r le snc
t eii
n s o
i o o 4 0 % i
a n
i n
i ,
1 a n2aer e f a vi
o ca e ]
A ] t
c
i
t i
t .
s ,
0 5 g a a . t
o v d o t
o eer i
Tx tom 1 ] A e c c R 0 1
( l g g s Tis1o n % Twa s e
er 1 2 2 s e e 0 * , a l l R s 1cu 4 oc
)ec 1 1 1 r s s 0 ( 4 e t
i a a f s t, e h
t
1 1 r r 0 3 t t e I sl Hso
Tax liability in the case of A -

Apn e e , m p i i o A i @

Tax liability in the case of C -

,

Tax liability in the case of B -

.
c . . d e e 0 3 o a p p c .1 tb .hi
2xi c c d d m a a % e i () e
1a r e
s e e n n n 0
, o .
s c c c c 7 e n ) r 1, a e se r tn
1-the [ s
[ s
[ u u u 8
0 c R n
i m 3 g
r
o
i f
f o1y
rst lax g
r
s
e g
r ono
de t n n n n n n ,
7 n
i f d r m m ( a t
a o c nt a ca ri%
c
n o i
a i i i
a i i o n e r r e h c d ne e h nch e5
amn
o g a
g
a
g g a
g
a
g
.
s d
n e e t
-
t
e
t
-
e
t
-
c
n c
r u e 2iou m– c
r or
i
5g1
r
2c o l l l l l l R e c d
i r g g a u d d .c
s tq u t u .a d
1n a a a a a a n v o n n l s e n Reeow s s a s hn
e d cs

Tax on net income

1i % t
i t t t
i t t n i a i h o o a d u s s c Rc a
m p i i p i i – o v l e d s b e d n d ud
,n3 7 p p p p i a g l l g n n o s ni o n sr)
A o a a a e a a a e x d b r n n n n n r a a r
( droo l a dn duA
1o c c c c m c c c m a a o o o o o a eeCt l
o ea eS2
1%d n
i m o e m o t n n x h e e e e e h x h
t y
t ed.g f x e x dax y
t e.1
1 n
5 r m m c m r m m c l
a o o a
t c g g g g g c a
t l i
l cne a
t g a
t nt i
l ce1
s1a
d e r r n o e r r n x x - r r r r r r r - a i xulns - r - ae- i xbl
nse n
e t
-
e
t e
t i c t
-
e
t e
t i m
r a a e u
S a a a a a u
s e e
H
b
a e bia
e a n e a e hm
b
a ea d
oi m d t -
g -
g r n t -
g -
g r o T T m h h h h h l m i
l )li cai e m h m t i
l )ican
i
t e o i
v
r
o n n e
h
i
t
r
o n n e
h N o
c
c
r c
r c
r c
r c
r a
t o
c x Abl
a tl
b
l
o
c
c
r o
c
l
ao x Al
2x pr ec 2p 2

Add:

Add:
c s c i h o o t e h o o t u u u u u o a u a



I-37 eca n D S L L O N S L L O - n
I S S S S S T n
I T 1a pe i n
I S n
I Hin T 1p1
s i 1t apw 1a1
 0 5 5 5 0 dgell 0 0 0 0 0 dgell 0 0 0 0 0 dd 0 0
nr e nr e nn
I-38

0 7 7 7 5 0 5 5 3 8 0 0 0 2 2 0 0

Nil
5 8 3 9 3 aa w 5 7 2 5 7 aa w 0 0 0 7 7 aa 5 5
,
2 ,
6 ,
9 ,
1 ,
1 2hs ,
7 ,
0 ,
8 ,
7 ,
5 2hs ,
0 ,
3 ,
3 ,
9 ,
2 2se ,
7 ,
7
Total

Total
Total
Total

1 8 9 3 3 1ca 0 3 3 5 9 1rca 2
Rs. 2 4 2 7 1a 7 7

Rs.
Rs.
Rs.

,
9 ,
3 ,
2 ,
7 ,
0 1urA ,
3 ,
1 ,
4 ,
4 1u ,
8 ,
4 ,
2 ,
1 ,
3 1c ,
6 ,
6
5 2 8 9 ,s 1 1 1 ,s A 2 3 3 ,s
,
1 ,
1 ,
1 A 2 A 2 A i
1e1 1e1 1h
1l1 1l1 1t
0 5 5 5 0 1bd
a 0
0
0
5
0
5
0
1
0
6 1bd
a 0
0
5
7
5
7
5
3
0
1 1n 0
0
0
0
0 7 7 7 5

Nil
5 8 3 1 5 sican 5 2 7 1 8 sican 5 3 8 2 1 sei 5 5
nl , , , , , nl incomes , , , , , nl , ,

incomes
incomes

, , , , ,
incomes

2 1 4 4 8 op 2 5 7 5 2 op Other 2 8 0 5 6 ob 2 2

Other
Other

2 2
Other

1 4 5 7 2 i p1 5 2 7 5 3 i p1 2 0 3 2 5 i 3 3

Rs.

Rs.
, , , , ,
Rs.
Rs.

,
6 ,
2 ,
8 ,
9 t ,
2 ,
1 ,
3 ,
4 t 7 4 1 1 2 t a
1 1 1 c A1 1 1 1 c A1 2 3 3 c c
e.,
s e., eil
A s A s p
r 1 r 1
Situation 2

Situation 3
e 1 e 1 rp
e
d 1 0 0 0 4 4 d 1 0002 2 dta
n s 0 0 0 0 0 n s 0009 9
Nil
Nil
Nil
Nil

Nil

Nil
Nil
Nil
no
exceeding Rs. 1

exceeding Rs. 1

exceeding Rs. 1
on capital gain

on capital gain

on capital gain
0 1 1 8 9 03,
3 3
(IT rate : 10%)

u n u n un
Section 112A

Section 112A

Section 112A

Section 112A
(IT rate : 10%

(IT rate : 10%

(IT rate : 10%

,
1 ,
4 ,
5 ,
1 ,
6 ,
2 2 ,
2
e i o 4 4 4 e i o eis
l
b t l
b t l
lakh)

lakh)

lakh)
c b
ayc– e
Rs.

aye
Rs.

Rs.

Rs.
xbs e ag
xbs s xr
adr
t adrw
t aa
ede ede o t h
er er l
l erc
men menf o mu
ovu ovus
Amendments at a glance

0 0 0 0 0 cco 0008 8 cco 0 0 0 4 4 oS 0 0

e ea c
0 0 0 0 0 0008 8 0 0 0 6 6 n. 0 0

Nil
l l

112 (IT rate

Section 112

ns ns

Section 112
Section 112

0
, 0
, 0
, 8
, 8
, i i b 02,
, 2 2
, i b e 0
, 1
, 1
, 5
, 6
, i 0
, 0
,
i
(IT rate :

Section
Situation 1
(IT rate :
(IT rate :

0 0 0 4 4 a 2 2 2 gtab 4 5 9 1 0 0 0

: 20%)
0 7 7 7 4 gItx x g
20%)

I 3 3 4 6 6

20%)
20%)

Rs.
, , , , , n n. n
Rs.

Rs.
.ta Rs. ai
8 5 3 1 5 ie
d i e t l i
3 4 4 re d r w d
uo uo e u
l
c rm l
c rmt y l
nco c
i 1 ncol
i 2 i n 0 0
0 0 0 0 0 ( c 0 0 08 8 (. cbi 0 5 5 9 4 i y 0 0
.n– (

Nil
Section 111A
0 0 0 0 0 0 0 02 2 na 0 2 2 2 5
0 0 0 0 0 Dsi s ERs i Fb 0 0
rate : 15%)

0 2 25 7 5 2 7 8 5 , ,
rate : 15%)

rate : 15%)
, , , , , R i
111A (IT

5 5

(IT rate :
w , , , , , , , , , d
Section

0 5 5 3 8 o ol
111A (IT

111A (IT
fdt Section 2 1 3 3 fd 1 9 0 2 3 fe

Section
0 7 7 8 5 t 8 8

15%)
, , , , , o o 1 1 1 o x 6 7 7 o , ,
Rs.

Rs.
egl ega 5 5

Rs.

Rs.
5 5 0 4 5 ee l ee eve
0
, 1 2
, 2
, nf
i o nt
i
1 1 1 mcn mcn s
i mo
oxi s oxi oc
ceaa
t t ceaH
t t cs
f no r e f no r .
t ni
o i e b o i e n f i t
lnp
a l lnp
a e o l.
a
I
% t s i
e x l % t sx d % t h
4 o o e i o
Tdoaw
t
4
Tdota s
e
4
Tak
@ -
tet
y @ -r
ten @ l–
( u i
l ( u - ( 0s
mi m

Tax liability in the case of E -

Tax liability in the case of D -

Tax liability in the case of F -

s) bo b s) boo s) 5w
e s e s e s .o e
g e
cr
e
g hci a g e e
g )
f ecn
r g e e
g )
f
s
Rol
l g
knl cr s
r
aix r f oni r cr f r
a
h nh
oc
a l n a
a
h nha o
d rie
c n
a
h nha o
d
df
es
a
h
c i 0o T c oc
i e oH c oc
i e ea c
r t
a r 5( . r t r d 1( . r t r d ce r
u csu .%s ) u a u n .%s ) u a u n xb u
s ud s s cs s s cs el s
d dn R0e d ud u R5e d ud u d
n ea s1m n dn
ea
o
r s1m n dn
ea
o
r ti
o l n
a dso a ( dso a ( nw a
x x dx y eic x x dx y eic x x dx y y x x
a e a na t
i een a e a na t
i een a e a nta t
i st a e a
t g t a-t l
i csi t g t a-t l
i csi t g t a- l
i e i t g t
-
e r -
e b xar -
e r -
e b xar -
e r -
e b oil -
e r -
e
a e ece a e ece a e db a
Para 0.1
m h m hm a m h m hm a m h m hm a m h m
t i
l )st h t i
l )st h t i
l )ia
o
c
c
r o
c
l
ao x Aio
h o
c
c
r o
c
l
ao x Aio
h o
c
c
r o
c
l
ao x Al o
c
c
r o
c
n u n ec a 2t n u n ec a 2t n u n ec a 2x n u n
I S I Hin T 1ns I S I Hin T 1ns I S I Hin T 1a I S I
1i a 1i a 1t
 ds. ) gr
0 0 nis 0 5 5 5 0 ne 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Para 0.1

0 0 a e 0 7 7 5 3 i 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Y
Rs.

Y
Rs.
1 6 5 8 3 2 6 n t
l 0 0 0 0 0 0 0 0 0 0 0 0 4 4
m
Situation 6

,
7 ,
4 2 o ,
2 ,
3 ,
6 ,
0 ,
6 i a ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
4 ,
4
a
Total

2 0 1 c 9 1 0 8 8 t e 0 0 0 0 0 0 0 4 3 6 7 0 1 1
Total
Rs.

, 1 n , , , , , r , , , , , , , , , , , , , ,
Rs.

7 0 9 0 2 2 e h
t 6 4 8 1 1 0 0 2 1 1 7 3 9 2
, i
A 6 7 7 pr 1 1 2 1
, 7
, 7
, 5
, 6
, 5 2
,
1 e r ede 5 5 5 1 1 2
0 0 1 h mn
0 0 1 t
, 0 0 0 0 0 0 5 5
3 8 sly o 0 5 5 5 0 ou 0 0 0 0 0 0 0 0 0 0 0 0 7 7
cx

X
Rs.
s 0 7 7 5 3 0 0 0 0 0 0
X
Rs.

, , nt
incomes

1 3 a 5 8 3 2 6 na 0 0 0 0 0 0 0
, 0
, 0
, 0
, 5
, 5
, 4
, 9
,
onl
Other

, , , , , i , , , , , ,
incomes

3 i el 2 3 6 4 0 t 0 0 0 0 0 0 0 5 0 0 2 7 7 4
Rs.

Other

t
c ue 9 1 0 1 gy 0 0 0 0 0 0 0
, 1 4 8 9
, 2
, 6
, 9
,
Rs.

eqw ,
1 ,
1 na ,
1 ,
5 ,
4 ,
8 ,
8 ,
6 6 9 1 5 6
s es i 9 1 1
, 4
, 5
, 5 0
,
wp , , 5 1 1 2
rsa
e n oo 4 5
doA l
l t
nC1 2 0 0 0 0 0 o t Y ner
Nil

Nil

f n
exceeding Rs. 1
on capital gain

u.1 0 0 0 0 0 , oh
Section 112A
(IT rate : 10%

rate : 10% on capital

0 0 0 0 0 ea )
gain exceeding Rs.

, , , , , hw 0 xt
Section 112A (IT

edn 0 0 0 6 6 ao
5

l 0 0 0 7 7 t 0
b o t 0 t
lakh)

ant i , , , , , t
ro , - n
Rs.

0 9 9 2 1 0 e
xac 6 6 7 on o
1 lakh)

0
, mx
a e po 8
Rs.

t s ed ota
Situations 4

e t o r 9
, c-
s 4 ne
i
m g dr .
s m
o n nye d fo
0 0 c i aa n R o
0 0 a c
112 (IT rate

4 4 n i
i n sp l +)] %n
, , l f 5i
Section

2 2 a a x ) 000
: 20%)

6 g t uta o A ] ] 00 1n
nye r 0 0
Rs.

i de t
o - 0 0 0, so
d i I ] , i
Tax rates

b p l 0 0 0 0
(IT rate : 15%)

0 %
Section 111A

udx v s p V , , 00
l i
d e f r 0 0 0 , , e7
g3
c eta h o e 0
, 0
, 0
, 8 1 r
ner - –––– – nt
i t 6 3 0 .,1 a +
0 0 i ( r p s
Rs.
0 0 ( e t5 e a 1 1 0
, R.5 h
v
Section 111A

4 4 Gom n 2 f
s h .
s .
s 8 fRs cA
r
,
3 ,
8 co e- C R R . o 2
(IT rate :

2 0 ft d24 n s u1
c i a r R e+ s1
15%)

, o f f )
on s r
Rs.

6 i 0 t e o o f t
a ,d
enn e d o 0 e (

a
- r 2– n n % % g0 l
b n s
mso e eor) A A o d u 5 0 % e0 aa n
oti ( m r C 1 2 2 l 1 1 0 r
g ,
0 c2 o
ci % a 4A 1 1 1 o n , , 2 g,0 i
l 1 i
s
n, 5 o 2B 1 1 1 g o 0 0 , a1 p 1 i
f i r1 c )-
s n f i
t 0 0 0 p, v
o le n
i r 315 n n o c 0
, 0
, 0 e2 aA o
a vis f a 21 o
i o o u 0 0 0 hs. r
% t ee o e0 t i
t i
t r
e d 0 0 ,
0 t s11 p
4 o y2 c c c f e , , 0 nR i l
Twa s– % n
o
e
s e e s d 1
.
4
. , of 1 a
@ o s 4 4ri s s n s s 4
xo s m
Hcw

Situation 5
( s 6at
( e
r
e r r a g R R .
s ate n r
Tax liability in the case of G -
i @ c e e r
t n R t o o
s) .h ( ye d i f f i

Tax under normal provisions

s e e o
l e Yt s n d d n m o o lga t n
e g r tl g s
s u n n i f a c r
cr onf o r e dne r u u o a % % o mre e e
a ri a c ned n n l 5 0 % rg s d
nh c es h amn i n
i n
i i c 1 1 0 og r n
oc 5rga c n su a a a a r [ [ 2 na e u
i
t r r o) )s
s g g g g e A A [ ( snd
a u .a
s e u i
t e r ee l l l l t
f 1 2 2 e a e
cs hlb s a g a s a
t a a a
t a 1 1 1 Xh [ u g
ud Rc l d cr esm i t
i t
i i ( 1 1 1 [t ee r
a
dn sri ua yai p p p p s e
ea duw
n dh g a a a a e n n n cn gl
r b h
eSy
a ec 0ee c c c c m e o o o no a a c
dx y
t e.i x x dur y 4hr
t ( t m m o m i
t i
t i
t aa
l x x hx r
u
na i
l cel t a e
g a ns i
l x m m c o c c c a t a ca s
a-t i xbl i t
- r t
- ad i X o
t a r
e r r r
e n c e e e bl t
- r t ]
s
e b b e e b t e e n s s s e ue e d
hm a ea a m
a
h m hn a t
-
t t
- t
-
t
-
t
i
r i r r r na m Sm m n
t
l i
l )icli c t
l a i
l e
v r g g r e l l e e e om a

0.1-E3
ao x Al o r o ax x i o n n o h a
t a
t d d d xor o oo x
ec 2p x c c ea t n n n c cc

Add:
I-39 n a 1pa n u n a a h o o h t o o an n nin a
Hi T I S I Ht T S L L S O T T U U U T( I i T
1aT n

l
 .s
e .s .ee
a
0 0 0 0 0 0 0 0 6 0 r a 0 0 0 0 0 0 0 0 0 hm 0 0
I-40

0 0 0 0 0 0 0 0 0 7 8 Rh 0 0 0 0 0 0 0 0 0 r
tti 0 0
Situation 2
Rs.

Situation 2
Rs.
0 0 0 0 0 0 0 0 4 5 9 or . 0 0 0 0 0 0 0 4 4 h 0 0
,
0 ,
0 ,
0 ,
0 0 ,
7 ,
0 ,
7 ,
4 ,
8 ,
2 ro
c d ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
0 ,
2 ,
2 sofeg ,
0 ,
0
4 3 6 7 ,
0 9 0 9 1 8 0 t 0 6 6 5 0 5 6 4 0 a r 0 0
,L
Tax

, , , , , , , , , , 8) , , , , , , , , , , ,
Rs.

2 1 1 6 0
, 4 0 6 2 8 1 5 0 5 7 0 7 5 1 7 r
a ex 1 0
3 2 3 7 4 2 3 9 5 3 8 6 2 8 8 1 9 0 1
3 X hmt a
Situation 1

,
1 4 ,
2 ,
2 ,
2 ,
2 ,
2 ,
2 ,
2 ,
2 ,
2 ,
1 ,
0
,
1 . 0 . aoe 1
s 0 Mcv
R 0 n
I i
Y

0 0 0 0 0 s 0 , n. t
0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 0 i a 0 0
0
, 0
, 0
, 0
, 0 0
, 0 0 0 0 0 0 0 0 0 0 dre n 0 0
0 w 1 , r
Situation 1
Rs.

Situation 1
Rs.
Income

0 0 0 0 , 0 (2 0 0 0 0 0 0 0 0 0 eoe 0 0
0
, 0
, 0
, 0
, 0 0
, 2e. , , , , , , , , , t rlt , ,
Rs.

6 4 8 2 0 0 5 5 0 0 0 0 0 0 0 a c 0 0
, 2r 7 4 2 5 0 5 5 3 8 u0a 0 0
1 1 6
, 0 7 - os. ,
3 ,
0 ,
4 ,
7 ,
5 ,
2 ,
2 ,
1 ,
3 t e ,
4 ,
8
4 0
,
5
1
2crRB 5
, 3 8
, 6
, 1 8
, 8
, 1 9
,
i
s 0h 0
, 0
,
05 s
i 2 2 2 2 2 2 t.4t 1 0
21 tB A i r 1
0 0 0 0 0 5 0 5 5 5 0 i n s o
0 0 0 0 0 7 0 7 7 3 1 r0.of 5 uRf
0 0 0 5 5 3 0 8 8 8 7 a
,
5 ,
0 ,
0 ,
2 ,
7 ,
8 ,
0 ,
5 ,
5 ,
5 ,
1 e1r1 gde d
1 4 8 1 4 4 0 9 9 9 9 y.p1
s @ r
e ne t
Tax

, , , , , , , ,
Rs.

5 6 6 6 8 8 7 6 s ko n v i dp
4
, 4
, 3 1 9
, 9
, 0
, uRoi
s o
x
a e
h
r
ueeo
1 1 1 1 2 oi
i be t
c t
- c t
c t
v 5s e i co
e2 s m h axn
f
– r -ar w ues
X

0 0 0 0 0 0 o
0 0 0 0 0 0 p4eo c , n2a )
Amendments at a glance

0 0 0 0 0 0 2 l ) t
, , , , , , e0 b A n
i ( a2h
- c
Income

0 0 0 0 0 0 .–

b
0 0 0 0 0 0 h2
t a A , r m1 d A
, , , , , , cB o 2t
Rs.

1 5 4 0 0 6 r i
l a0L ) x
ga

i.e.
9 0 1 p 5 ( ) B a
,
4 ,
5 ne
i yp1 1 e ( s2XA t
-

a
r a r [ a r(B e
utt ) o r ha m
dno n e s5
n r r sx+ . r ( r e w yew1 o

a
e e
f e
t a
[ a
t
s
R o rme nt o
i n c
0 r
o o ny 1o c
n
v
i s p - A ) e sc o
i 1 r l asl l n I
g n a 0e2 f ( vsi
s e t . c s
i puo o e
a 0m1 oe xs a oft i

a
s h o [ t s 0 r mi h
a r
t C 0o1
, r ns a r u R 1 e ovse c t
( r 0 cnd s e rs te p s . v ceas r
0 n e 0na s
e w ua
t ed m i s e
h r s e
0 o , i t R epi r d
0
, A A 2
d
n 0
0of2 c
x )
o
l seau
t h n
n o
c
e
m f
c
i h e 5 o n
0 1 1 u ,
5 1 e s I t re o ) h Th 2A u
0 1 2 1 %1 ( i .orte l o ( w .t -
, n a c s 4 d

b
1

b
0 1 .5A , n r y m s , y A
0 1 n o
i s 11] i n e nflg i m n
i e n f nn2B e
t
, n n o t Rs s o
i v % ayae r f c o
i e
i % ai05 u
5
.
o
i
t
o
i
i
t
c
c
u i1e
se1m
e
m
t
a
e
h 4 pn mr o
n
i
e
x
e
t
a
l
e 4 py21r p
s c t e d i gso t c @ maux g t r @ mna 1 m
R c o u i % r n u l
e s e r nc h op a r a oaen o
cmmt
e ea c p 5 e i p
s
i
s s r d mh on n w s
s i 2 d a e n s
s cpyi o c
(

Computation for marginal relief

r i i m h m i
e e r e g octr i o , e coi n e n c m g e cmn tt g
m d e
d d
n
n
i crce
u e f
o c x
a
c
n
i
t c M v
i
@ u r
u o o
c r
a
c
n
i
t o
ces
c
e n
i
o n n u m ns s h f t ) s e. t e e s) c f m s mr r

Computation of tax liability

c u u i i rt e o f e h) a m g n e o e es u
a ,e % l i f n r d% i i
Tax under marginal relief

n n fle o i
l a t mt r i
l r t mh t
i n
i n i l
c i bdn 0 e n] a o
of e
o % a n7 f e e a ote so c

Situation 2
i a 0 r c d c h o r d c a
f
i a
g a g r eano 1 l
i
g s u e do l t n 2 c a@
l n u dfsB A f
x l g
l
e
t gi
r cux a r
a
s
e d d ame a i
t
1 r
u xe %
0 a u d aro s
a u
a a l
a a f a llea n n l e n e @ s ag 0 n e 5 n
t
- t
i t t
i a
( hpbt o i
g ms d u so h e n t
- r 1 i
g x se e 1 a
- a d
e
m
p
a
i
p p
ad s cpae
r a x x
r
a rr
i n o
r
i
.nc t n
e
g
d
n
e
mc
a
h @
r
a t n i
.ovth1 m
c a cn e ust a m a oe a ( d r o r a r a d ro n
m i ( o m
o
c m
c a
l
m Sie o
c T0 xev h
t y
t
t
Ltef o x a
h x
or
cu x m
x) h
t y tnot
t L r f i o t
n m mf o 0 r a h l i e r a c a ns a r a( l i uy c r fi
c n e tc l d l

Situation 4
r T e

c
I – e r ro mi 0 d a i XNr oe t
- r t
- I t ] a i XTn e f o
e e n , li e b e u e -nd - d l r e b e r

Step 3 -
t o s

Step 2 -
i
Para 0.1

) -
t t
- t
- t r) cn 0 n a h H a cp t m S m n a e H a ar m p

Step 1 -
w r g g o
l e l no 0
, u mw i
l a u mw i
l pe k
0o :

0.1-E4

Step 1

0.1-E5
Step 2
o o n np hIA a
t i % 0 x r, x o o % x ro x o o
l - o) 2t c c ol md c

Add:
0

Add:
e h o of t o n5 a a . a a o

Add
b S L Lo OV T , T N( T 0 o n n 5 T Nis T on n B
o2 5 1n I I 2 cu I

l
 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t”
i . s )ll o()
2 mos ) e einto re
i
) a ota l h s d
Para 0.3

-
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 2 0 2 mls s r6 t a a e i
24
0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 7 7 0 7 oa e (sh p5 rde cgo r hv
,
0 ,
0 ,
2 ,
2 ,
0 ,
0 ,
0 ,
0 ,
0 ,
8 ,
8 ,
0 ,
0 ,
0 ,
8 ,
8 ,
8 ,
6 ,
4 ,
2 s
s 2 f e p f t o
ope ] on tnt o elr i fpr
0
, 3
, 1
, 4
, 0
, 0
, 0
, 0
, 5
, 1
, 6
, 5
, 0
, 5
, 6
, 6
, 7
, 4
, 2
, 2
, t a n)
o
t
)io c i
p hap
t t o
1 0 2 2 0 1 1 1 1 8 9 0 0 0 9 9 6 6 2 4 )p e i eo A .
e i
p

Explanation 1
3

xii
0
, 3 3 3 3 3 5
, 1 6
, 6
, 1 7
, 6
, 6
, 7
, 3 4
, A h t ( t f
f p ( e na e st
s o
2( c c e

24
1 1 1 1 1 1 1 1 1 t ) (e e pax s i e
0r
2e m e(
s 2 2 s ha- s tcs
a
s l )
1
,n 6 nn t t e hofe d (
1 o n5
i i ne s
s t s r9
lso
i r
f oi
i wom a eas a
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 4 i
rs t dn t o (rso es gn
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 6 c eio c t 2e n do eo
0 0 4 4 0 0 0 4 0 4 4 0 0 0 0 0 0 0 9 0 pi e t
r t ed c a vpe
i r i
t
, , , , , , , , , , , , , , , , , , , , Am f e c s np n orh a c
rut
0 0 8 8 0 0 0 8 0 4 4 0 0 0 0 0 4 4 1 2 f e n e o I y ise
0 2 1 3 0 0 0 3 2 1 3 5 0 5 5 5 7 2 7 5 mm e s r i a eb d
,
4 ,
1 ,
2 ,
3 ,
0 ,
4 ,
4 ,
3 ,
1 ,
8 ,
9 ,
0 ,
8 ,
8 ,
8 ,
8 ,
6 ,
5 ,
4 ,
0 oo ns ir t f hd ppy] .
0
, 3 3 3 3 3 5
, 1 6
, 6
, 6
, 6
, 6
, 7
, 3 4
, rC h
t
i
i
nin df
ee
e c
eano
r t l oeb2
t
no
I t
1 1 1 1 1 1 1 1 1 f y w eo t r s ee de )thd.
l 3 n)
tt r nh
. c u (– et
bd e y
n n
i m ai 5 re0
h
i

viii
2 ep d” s c dos o
i s 2o
- a e(
n f
f ee se nli et ”t 4 f s r s
i
r , r e e dm a r i t s t
e e 2dw a a r e
e d
n
) e o
i D no her no r ” i s s 0o p a s
v a ( v t h“
t ec )f ep e )m
s s s 2ri u
e

e r e c i f e ee s l m a a ,
t ra
e wo mi na re ol

see
h % o h n bc lal p

xviic
c c s r i eo a i c
i
h
5
1 ) i
h f (n
dio
a“ [
t sa
a
n npC a
t t
i epe [
e
ed
ue
( o ei nf (s r epl i
p p ygc
neb rt
w w t eo hu
d
@ [ ) s dn eru eAa aa ti c
,
) f ,
) ( n en s )s b( n cc n d R y cer
Gift to not ordinarily resident

ni

h
t e
i ( ] o eef bo ut n
i sro y el
d a as
( i mol

xviid
fi l i si as a eti mn
b

C m n

f
r o e r s
i md a t l s e hni sho oi
o r r o E v ae hin c
- e f )iod ra
e s e t
) % p l ) H o f b n .
] (li d t h e eGs d19
( 5 a ( r nh )e usi 9 ea sA - c s h a
c e0
k n et s t t

28CA
+ s s

c
[
a

[ 1 o i p d u 3 i r i ,ni c
Sb m2

24
r o g r ) e em (e .
0 ur mn oh a ) e
e @ b r e
( h bo 2 ae
l ( a hw eet oh et,
w a h h ara d rt ec
sr emo hs

c
[ [ c sr

1. Sum received by a unitholder from a business trust -

e o 0 m g
i t a f nt - n r “ t s t dA
r l 0 0 h d o h)” on
i ma b u s o sfo a c s
o 0 0 e t uC) ml ea e2)
r s
i ,
0 0 0
0
r
e s
i r
o e )ls t
c i
h op ud
Se ats l
e
nd oa l
E , r
c r
e 0 ,
0 0 t
f r n d a eti r
f l n a i o rt d a .
C l

19B
, f i o

see
1 , e Sw v f r
Minimum alternate tax (under normal provisions)

v 0 0 a e g a i e i o hN
. e 0 , v i (pp r[ i o p e r tpog

2. Sum received under a life insurance policy -

Gift to not ordinarily resident [Sec. 9(1)(viii)]

s h 1
, 0 0
, ) e s ) m 2 g e e Jp de c a c(
e de c i

l Definition of Joint Commissioner (Appeals) -

R 0 0 A “ )p c d r

Minimum alternate tax (under marginal relief)

)-
c 0 , 0 g h i 2 n n(A 4in l m e A e
f o l o h e
e f ) i 1 0 , r c x ( 2w o r f( e f g wnc
r o h . 1 1 a i a A e ox hco o e ngp t

42A
o ( w s . . h h t e i
ta t m x h
t i
s A o sa

Definition of “income” under section 2(

na he
b

r s , R s s c w e J b c t l i n (g ei e n
c e n f / R R r , t 5 e e- l
o n i u o-
i t 2 t
i bhe i
1 c o
i e
i 0 ) f u x a 1 v Se f uf s t e .
] n w(tc mF
. x t
a
l
e 0 s
i o s a
t
n
r 1 a m ao y i
n m95 nn
oi
i (dhe oe
s e 0 ( e n dlcR ch

d
t r , t s g e h o n i . i

l Deputy Commissioner (Appeals) -

e n
R n u l 0 e fi s n t t
l o c h
t yo a f
e o
c0 t m eoid nT
s i p a
n
0
, g
r o e i
d a s ) a i
t
s
t n e
bi e dn a
c
eer dghl i
i e 8 r c n s n I t nrwo e.
Computation for marginal relief

) e m i a p x u r e ( m c f d dni d I r St o s l
m g 0 h l e e ei rf a et rG a

g
( m o r ,
0 c e c e
t c y u s o u v u
l oo p e ou
o c k m f o
a

e a 1 r n n l n n r r l
c ie c f d mp c
i hr
o c o ifn

Short-term capital asset -

g f m . u i i
( a o a m e d e e n er r ae t c
r c n
i e s s o t i p i d n n n
i cd i de o ncdr o sac

see
n i r b m t n

Amendment to section 2
a i f l e R% d fi x a i n e o ee l i n f o e
% h f o e
r d f2 n f o a)
t u c m m u m i
s
o
t r h l
a v o[ s eei
e r t i
fof
c i n o a i r ( m u o s t h]. oi) 1 e bRel c i
l p rs

f
7 r x % a u
1 t er] i d c f
i e a i )
5 mn s0 s7( d p e c
u a 0 n t@ t fi k t e n e e , l m ui pi i sld ee
@ s t 0 i x fi fi o] o a i y b g 2 sd e.4 1 v a e E pc
e d -
e 1 g
r a oe
rg
o
r r% o nw
ro m d h
t t
i
a
l
i
n
i m -
4 te m0 om1
t o hGo hto sla
g n m a t pr p p7 b e l r n f l
i a w o 2 a a m r t 9p
r a @ r t a o b 0 d or ) n p cei n
o m o ka k k
o@
f l s o v o C hu ca 3oo l

Explanation 1
a o a i a a 2 t i na
e x
a h x
a c x
a r x) oh o oe r x h
t y
t i
l t
l
l l
a r en
l
c np
i
2Ci
0tc t n
o n dn ou
m c n T e a( oc o % mve a] l i
l i o i ouo i

c
o t
- r t
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Amendment to section 10(4E) to eliminate double taxation of income from offshore derivative instruments

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