| Section-192-Tax Rates for Individuals (less than 60 years) | ||
|---|---|---|
| Total Income From | Total Income To | Tax Rate(%) |
| 0.00 | 250000.00 | 0 |
| 250001.00 | 500000.00 | 5 |
| 500001.00 | 1000000.00 | 20 |
| 1000001.00 | and Above | 30 |
| Section-192-Tax Rates for senior citizens (60 years or above) | ||
|---|---|---|
| Total Income From | Total Income To | Tax Rate(%) |
| 0.00 | 300000.00 | 0 |
| 300001.00 | 500000.00 | 5 |
| 500001.00 | 1000000.00 | 20 |
| 1000001.00 | and Above | 30 |
| Section-192-Tax Rates for senior citizens (80 years or above) | ||
|---|---|---|
| Total Income From | Total Income To | Tax Rate(%) |
| 0.00 | 500000.00 | 0 |
| 500001.00 | 1000000.00 | 20 |
| 1000001.00 | and Above | 30 |
| Section code | Tax Rate(%) | Deductee Category |
|---|
| 193 | 10 | Company |
| 193 | 10 | Non Company |
| 194 | 10 | Company |
| 194 | 10 | Non Company |
| 194A | 10 | Company |
| 194A | 10 | Non Company |
| 194C | 1 | Individual & HUF |
| 194C | 2 | Other than Individual & HUF |
| 194D | 10 | Company |
| 194D | 5 | Non Company |
| 194G | 5 | Company |
| 194G | 5 | Non Company |
| 194H | 5 | Company |
| 194H | 5 | Non Company |
| 194Ia | 2 | Non Company |
| 194Ia | 2 | Company |
| 194Ib | 10 | Non Company |
| 194Ib | 10 | Company |
| 194J | 10 | Company |
| 194J | 10 | Non Company |
| 194LA | 10 | Company |
| 194LA | 10 | Non Company |
| 194LBB | 10 | Company |
| 194LBB | 10 | Individual & HUF |
| 194LBB | 10 | Non Company |
| 194LBC | 25 | Individual & HUF |
| 194LBC | 30 | Non Company |
| 194LBC | 30 | Company |
| Section code | Tax Rate(%) | Deductee Category |
|---|
| 194G | 5.00 | Company |
| 194G | 5.00 | Non Company |
| 194LBB | 40.00 | Company |
| 194LBB | 30.00 | Individual & HUF |
| 194LBB | 30.00 | Non Company |
| 194LBC | 40.00 | Company |
| 194LBC | 30.00 | Non Company |
| 194LBC | 30.00 | Individual & HUF |
| 195-Fee for technical Service | 10.00 | Non Company |
| 195-Fee for technical Service where the agreement is made after the 31st day of March, 1976 | 10.00 | Company |
| 195-Fee for technical Service where the agreement is made 29th day of February, 1964 but before the 1st day of April, 1976 | 50.00 | Company |
| 195-Interest Payment | 20.00 | Non Company |
| 195-Interest Payment | 20.00 | Company |
| 195-Investment Income | 20.00 | Non Company |
| 195-Long-term capital gains not being long-term capital gains referred to in clauses (33) and (36) of section 10 | 20.00 | Non Company |
| 195-Long-term capital gains not being long-term capital gains referred to in clauses (33) and (36) of section 10 | 20.00 | Company |
| 195-Long-term capital gains referred to in section 112A | 10.00 | Non Company |
| 195-Long-term capital gains referred to in section 112A | 10.00 | Company |
| 195-Long Term Capital Gain referred to in section 115E or sub-clause (iii) of clause (c) of sub-section (1) of section 112 | 10.00 | Non Company |
| 195-Long Term Capital Gain referred to in section 115E or sub-clause (iii) of clause (c) of sub-section (1) of section 112 | 10.00 | Company |
| 195-Royalty | 10.00 | Non Company |
| 195-Royalty | 10.00 | Company |
| 195-Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] | 10.00 | Non Company |
| 195-Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] where the agreement is made after the 31st day of March, 1976 | 10.00 | Company |
| 195-Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 | 50.00 | Company |
| 195-Short Term Capital Gain | 15.00 | Non Company |
| 195-Short Term Capital Gain | 15.00 | Company |
| 195-Other Income | 40.00 | Company |
| 195-Other Income | 30.00 | Non Company |
| Section code | Collection Code | Tax Rate(%) | Deductee Category |
|---|
| 206C-Collection at source from Alcoholic liquor for human consumption | A | 1 | Company |
| 206C-Collection at source from Alcoholic liquor for human consumption | A | 1 | Non Company |
| 206C-Collection at source from Timber obtained under a forest lease | B | 2.5 | Company |
| 206C-Collection at source from Timber obtained under a forest lease | B | 2.5 | Non Company |
| 206C-Collection at source from Timber obtained under any mode other than forest lease | C | 2.5 | Company |
| 206C-Collection at source from Timber obtained under any mode other than forest lease | C | 2.5 | Non Company |
| 206C-Collection at source from Any other forest product not being timber or tendu leave | D | 2.5 | Non Company |
| 206C-Collection at source from Any other forest product not being timber or tendu leave | D | 2.5 | Company |
| 206C-Collection at source from Scrap | E | 1 | Company |
| 206C-Collection at source from Scrap | E | 1 | Non Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Parking Lot | F | 2 | Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Parking Lot | F | 2 | Non Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Toll Plaza | G | 2 | Non Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Toll Plaza | G | 2 | Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Mining and Quarrying | H | 2 | Company |
| 206C-Collection at source from Contractors or licensee or lease relating to Mining and Quarrying | H | 2 | Non Company |
| 206C-Collection at source from Tendu leaves | I | 5 | Company |
| 206C-Collection at source from Tendu leaves | I | 5 | Non Company |
| 206C-Collection at source from 206CJ | J | 1 | Company |
| 206C-Collection at source from 206CJ | J | 1 | Non Company |