Income Tax

Income Tax slabs and rates for the AY 2019-20 FY 2018-19-No Changes Proposed

Income Tax slabs and rates for the AY 2019-20 FY 2018-19

No changes have been proposed in either Individual tax rates or slabs for the AY 2019-20. The slabs and rates shall remain the same as are currently for the AY -2018-19 which are as under:

(A) Individual resident aged below 60 years

Income Slabs Tax Rates
i. Where the taxable income does not exceed Rs. 2,50,000/-. NIL
ii. Where the taxable income exceeds Rs. 2,50,000/- but does not exceed Rs. 5,00,000/-. 5% 
iii. Where the taxable income exceeds Rs. 5,00,000/- but does not exceed Rs. 10,00,000/-. Rs. 12,500/- + 20% of the amount by which the taxable income exceeds Rs. 5,00,000/-.
iv. Where the taxable income exceeds Rs. 10,00,000/-. Rs. 112,500/- + 30% of the amount by which the taxable income exceeds Rs. 10,00,000/-.

(B) Senior Citizen of the age of 60 years or more but below the age of 80 years 

Income Slabs Tax Rates
i. Up to Rs. 3,00,000/- NIL
ii. Where the taxable income exceeds Rs. 3,00,000/- but does not exceed Rs. 5,00,000/- 5%
iii. Where the taxable income exceeds Rs. 5,00,000/- but does not exceed Rs. 10,00,000/- 10,000/- + 20% of the amount by which the taxable income exceeds Rs. 5,00,000/-.
iv. Where the taxable income exceeds Rs. 10,00,000/- Rs. 110,000/- + 30% of the amount by which the taxable income exceeds Rs. 10,00,000/-.

(C) Super Senior Citizen individual resident of the age of 80 years or more 

Income Slabs Tax Rates
i. Up to Rs. 5,00,000/-. Nil
ii. Where the taxable income exceeds Rs. 5,00,000/- but does not exceed Rs. 10,00,000/- 20% of the amount by which the taxable income exceeds Rs.  5,00,000/-.
iii. Where the taxable income exceeds ₹ 10,00,000/- Rs. 100,000/- + 30% of the amount by which the taxable income exceeds Rs. 10,00,000/-.

Surcharge :

  • 10% of the Income Tax, where taxable income is more than Rs. 50 lacs and upto Rs. 1 crore. 
  • 15% of the Income Tax, where taxable income is more than Rs. 1 crore. 

Health and Education Cess: 

Education cess has been replaced by “Health and Education Cess on income-tax” at the rate of four per cent of the total of Income Tax and Surcharge.

Tax Relief u/s 87A:

In case of tax payers, having total income Up to Rs. 3,50,000/- rebate is limited to income tax applicable or Rs.  2,500/-, whichever is less.

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