Calculation of Income Tax

Dec 02, 2019

Income Tax calculation is also calculated in our product which is based on the latest Income Tax Slab declared for the financial year. Income tax calculation is a backend process which can not be viewed by the user but the user can see the effect in the payroll module.

Income Tax Slab For FY 2018-19

The new and revised income tax slabs and rates applicable for the financial year (FY) 2018-19 and assessment year (AY) 2019-20 are mentioned below:

Common People:

Income Slab---------------------------------------------------------------------------------Tax Rates

  1. Up to Rs 2,50,000--------------------------------------------------------------------No tax / exempt

  2. 2,50,001 to 5,00,000------------------------------------------------------------------5% of (Total income- 2,50,000)

  3. 5,00,001 to 10,00,000-----------------------------------------------------------------12500+20% of (Total income ?Çô Rs. 5,00,000).

  4. Above 10,00,000----------------------------------------------------------------------1,12,500+30% of (Total income -Rs. 10,00,000)

Resident Senior Citizens above 80 years:

Income Slab---------------------------------------------------------------------------------Tax Rates

  1. Up to Rs 5,00,000--------------------------------------------------------------------No tax / exempt

  2. 5,00,001 to 10,00,000-----------------------------------------------------------------20% of (Total income-Rs 5,00,000)

  3. Above 10,00,000----------------------------------------------------------------------Rs. 100,000/- + 30% of (Total income -Rs. 10,00,000)

Resident Senior Citizens above 60 years:

Income Slab---------------------------------------------------------------------------------Tax Rates

  1. Up to Rs 3,00,000---------------------------------------------------------------------No tax / exempt

  2. 3,00,001 to 5,00,000------------------------------------------------------------------5% of (Total income- 3,00,000)

  3. 5,00,001 to 10,00,000-----------------------------------------------------------------Rs. 10,000/- + 20% of (Total income- Rs. 5,00,000)

  4. Above 10,00,000----------------------------------------------------------------------Rs. 1,10,000/- + 30% of (Total income ?Çô Rs. 10,00,000)

Tax Credit: Rs. 2,500 for every person whose income doesn?ÇÖt exceed Rs. 3,50,000

Surcharge on Income Tax: 10% of the Income Tax payable, in case the total taxable income exceeds Rs.50, 000,000 to Rs 1 crore and @15% for taxable income >1 crore. The surcharge shall not exceed the amount of income that exceeds Rs.1 crore.

Education Cess: 4% of Total Income Tax plus surcharge.