Quick reference tables and lookup tools.
| Taxable income | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Standard deduction ₹75,000 for salaried. Rebate under section 87A up to ₹60,000, so no tax if taxable income is up to ₹12,00,000.
| Taxable income | Below 60 | 60 to 80 | Above 80 |
|---|---|---|---|
| Up to ₹2,50,000 | Nil | Nil | Nil |
| ₹2,50,001 to ₹3,00,000 | 5% | Nil | Nil |
| ₹3,00,001 to ₹5,00,000 | 5% | 5% | Nil |
| ₹5,00,001 to ₹10,00,000 | 20% | 20% | 20% |
| Above ₹10,00,000 | 30% | 30% | 30% |
Standard deduction ₹50,000 for salaried. Rebate under section 87A up to ₹12,500 (taxable income up to ₹5,00,000).
Health and education cess: 4% of tax plus surcharge. Surcharge: 10% above ₹50 lakh, 15% above ₹1 crore, 25% above ₹2 crore, and 37% above ₹5 crore (old regime only; the new regime is capped at 25%), with marginal relief. Special-rate income (such as capital gains) follows its own rates.
Common payments. Section numbers are from the 1961 Act, which most professionals still use as the reference; the Income-tax Act, 2025 consolidates TDS provisions in its section 393 tables. Rows marked * need a fresh check before use.
| Nature of payment | Section (1961 Act) | Rate | Threshold | Notes |
|---|
Where the payee has not given a PAN, TDS is generally at the higher of the normal rate and 20%. Salary TDS (section 192) is computed on the employee's slab rates. Use the TDS calculator to work out a payment.
| Block of assets | Rate |
|---|---|
| Residential buildings | 5% |
| Other buildings | 10% |
| Purely temporary erections (wooden structures) | 40% |
| Furniture and fittings | 10% |
| Plant and machinery (general) | 15% |
| Motor cars (not used on hire) | 15% |
| Computers including software | 40% |
| Intangible assets (patents, trademarks, licences, know-how) | 25% |
| Ships | 20% |
This is a short list of the commonly used blocks. Commercial vehicles, energy-saving and pollution-control equipment, books and special cases have their own rates in the depreciation table of the Income-tax Rules, which is the final authority. Depreciation under the Companies Act, 2013 (Schedule II, useful life method) is different and is not shown here.
Filing fees for company and LLP forms depend on the form, the authorised capital and how late the filing is. They are set by the Companies (Registration Offices and Fees) Rules and the LLP Rules, and the MCA portal shows the exact fee when you prepare a form. We have not reproduced a fee table here because it is easy to get out of date.