AOP:
@ 30% if shares of members are
unknown
@
30%if total income of any member exceeds the maximum amount
not Chargeable to tax.
Firm: @ 30%
+ Surcharge @10% + EC@2% + SHEC @1%
Companies: (Domestic):
@ 30%+Surcharge @ 10% +EC@ 2% + SHEC@ 1%
(Foreign) :
Co-operative societies:
- Upto Rs. 10,000 @ 10% +EC@ 2% of income
tax +SHEC@ 1%
- Of income tax & surcharge
- From 10,000 to 20,000 @ 20% + EC&SHEC
(as above)
- From 20,000 and above @ 30% + EC&SHEC
(as above)
Local Authorities: @
30%+ EC & SHEC (as in co-operative societies) |