| Assessment year :2010-11 Previous year : 2009-10 |
| 1. For Females:below the age of 65 years. |
| Upto Rs. 1,90,000 |
Nil |
| Rs. 1,90,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs. 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
| 2. For Senior Citizens. |
| Upto Rs 2,40,000 |
Nil |
| Rs. 2,40,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs. 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
| 3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies). |
| Upto Rs. 1,60,000 |
Nil |
| Rs. 1,60,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
| Surcharge : NIL |
| Education Cess : 3% on income-tax plus surcharge. |
| Long-Term Capital Gains : 20% on income-tax plus surcharge. |
| Short-Term Capital Gains :15% on income-tax plus surcharge. |
| Companies/ Firms |
| Income tax : 30%. |
| Surcharge : 10% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess : 3% of income tax plus surcharge. |
| 4. Cooperative |
| 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 incometax plus surcharge | |
| Assessment year :2009-10 Previous year : 2008-09 |
|
| Upto Rs. 1,80,000 |
Nil |
| Rs. 1,80,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs. 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
|
| Upto Rs 2,25,000 |
Nil |
| Rs. 2,25,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs. 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
|
| Upto Rs. 1,50,000 |
Nil |
| Rs. 1,50,001 to Rs. 3,00,000 |
10% |
| Rs. 3,00,001 to Rs 5,00,000 |
20% |
| Above Rs. 5,00,000 |
30% | |
| Surcharge : 10% of income tax if the taxable income exceeds Rs. 10,00,000 |
| Education Cess : 3% on income-tax plus surcharge. |
| Long-Term Capital Gains : 20% on income-tax plus surcharge. |
| Short-Term Capital Gains :15% on income-tax plus surcharge. |
| Companies/ Firms |
| Income tax : 30%. |
| Surcharge : 10% if the taxable income exceeds Rs. 100,00,000. |
| Education Cess : 3% of 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 EducationCess:- .1% on incometax plus surcharge | |
