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Assessment year : 2009-10 Previous year : 2008-09
1. For Females:below the age of 65 years.
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Upto Rs. 1,80,000
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Nil
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Rs. 1,80,001 to Rs. 3,00,000
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10%
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Rs. 3,00,001 to Rs. 5,00,000
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20%
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Above Rs. 5,00,000
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30%
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Upto Rs 2,25,000
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Nil
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Rs. 2,25,001 to Rs. 3,00,000
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10%
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Rs. 3,00,001 to Rs. 5,00,000
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20%
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Above Rs. 5,00,000
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30%
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3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
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Upto Rs. 1,50,000
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Nil
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Rs. 1,50,001 to Rs. 3,00,000
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10%
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Rs. 3,00,001 to Rs 5,00,000
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20%
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Above Rs. 5,00,000
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30%
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Surcharge : 10% of income tax if the taxable income exceeds Rs. 10,00,000
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Education Cess : 3% on income-tax plus surcharge.
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Long-Term Capital Gains : 20% on income-tax plus surcharge.
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Short-Term Capital Gains :15% on income-tax plus surcharge.
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Companies/ Firms
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Income tax : 30%.
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Surcharge : 10% if the taxable income exceeds Rs. 100,00,000.
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Education Cess : 3% of income tax plus surcharge.
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4. Cooperative
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Upto Rs. 10,000
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10%
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Rs. 10,001 to Rs. 20,000
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20%
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Rs. 20,001 to Above
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30%
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Surcharge :Surcharge Is Not Applicable.
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Education Cess : 2% on income-tax..
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Secondary And Higher EducationCess:- .1% on incometax plus surcharge
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