| A. Normal Tax Rates |
| Total Income (Rs.) | Tax Rate (%) |
| Where total income does not exceed Rs. 1,80,000/- | Nil |
| Where total income exceeds Rs. 1,80,000 but does not exceed Rs. 5,00,000/- | 10% of the amount by which total income exceeds Rs. 1,80,000/- |
| Where total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/- | Rs. 32,000/- plus 20% of the amount by which total income exceeds Rs. 5,00,000/- |
| Where total income exceeds Rs. 8,00,000/- | Rs. 92,000/- plus 30% of the amount by which total income exceeds Rs. 8,00,000/- |
| B. Tax Rates For Women Below 60 Years |
| Total Income (Rs.) | Tax Rate (%) |
| Where total income does not exceed Rs. 1,90,000/- | Nil |
| Where total income exceeds Rs. 1,90,000/- but does not exceed Rs. 5,00,000/- | 10% of the amount by which total income exceeds Rs. 1,90,000/- |
| Where total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/- | Rs. 31,000/- plus 20% of the amount by which total income exceeds Rs. 5,00,000/- |
| Where total income exceeds Rs. 8,00,000/- | Rs. 91,000/- plus 30% of the amount by which total income exceeds Rs. 8,00,000/- |
| C. Tax Rates For Senior Citizens (Aged 60 Years But Less Than 80 Years) |
| Total Income (Rs.) | Tax Rate (%) |
| Where total income does not exceed Rs. 2,50,000/- | Nil |
| Where total income exceeds Rs. 2,50,000/- but does not exceed Rs. 5,00,000/- | 10% of the amount by which total income exceeds Rs. 2,50,000/- |
| Where total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/- | Rs. 25,000/- plus 20% of the amount by which total income exceeds Rs. 5,00,000/- |
| Where total income exceeds Rs. 8,00,000/- | Rs. 85,000/- plus 30% of the amount by which total income exceeds Rs. 8,00,000/- |
| D. Tax Rates For Very Senior Citizens (Above 80 Years) |
| Total Income (Rs.) | Tax Rate (%) |
| Where total income does not exceed Rs. 5,00,000/- | Nil |
| Where total income exceeds Rs. 5,00,000/- but does not exceed Rs. 8,00,000/- | 20% of the amount by which total income exceeds Rs. 5,00,000/- |
| Where total income exceeds Rs. 8,00,000/- | Rs. 60,000/- plus 30% of the amount by which total income exceeds Rs. 8,00,000/- |
