How to calculate income tax, Surcharge on Income Tax - New Rates 2018-19
मुझे कितना इन्कम टैक्स चुकाना पड़ता है
आयकर की गणना कैसे करें (How to calculate income tax) चलिए देखते है
आपको कितना कर देना चाहिए, आपकी आय पर लागू कर स्लैब पर निर्भर करता है इन कर स्लैब के आधार पर आयकर की गणना की जाती है।
Income Tax Rates of FY 2017-18 (under 60 years)
| Income Slab | Tax Rate |
|---|---|
| Up to Rs.2,50,000 | No Tax |
| Rs.2,50,000 - Rs.5,00,000 | 5% |
| Rs.5,00,000 - Rs.10,00,000 | 20% |
| Rs.10,00,000 and beyond | 30% |
उदाहरण - 01
Taxable Income - 10,12,800/-
0 to Rs. 2,50,000/ - Rs 0
2,50,000 To 5,00,000/- - 12,500/-
(10,12,800 -2,50,000 = 7,62,800 @ Tax 5 % Tax on 2,50,000 )
5,00,000 To 10,00,000/- - 1,00,000/-
10,12,800-5,00,000 = 5,12,800 @ Tax 20 % on 5,00,000)
10,00,000 To 50,00,000/- - 3,840/-
(10,12,800-10,00,000 =12,800 Tax 30 % on 12,800)
Total Tax - 1,16,340/-
Rebate u/s 87 A - 0/-
(Relif upto 100% of income tax or Rs.2500/- whichever is less for taxable income upto 3.5 lac.)
Tax = 1,16,340- 0 = 55060/- (Education Cess 3% = 3490)
Net Tax - 1,16,340+3490 = 1,19,830/-
उदाहरण - 02
Taxable Income - 50,12,800/-
0 to Rs. 2,50,000/ - Rs 0
2,50,000 To 5,00,000/- - 12,500/-
(50,12,800 -2,50,000 = 47,62,800 @ Tax 5 % Tax on 2,50,000 )
5,00,000 To 10,00,000/- - 1,00,000/-
50,12,800-5,00,000 = 45,12,000 @ Tax 20 % on 5,00,000)
10,00,000 To 50,00,000/- - 12,00,000/-
(50,12,800-10,00,000 =40,12,800 Tax 30 % on 40,00,000)
50,00,000 To Onwards - 3,840/-
(50,12,800-50,00,000 =12,800 Tax 30 % on 12,800)
OR
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10,00,000 To Onwards - 12,03,840/-
(50,12,800-10,00,000 =40,12,800 Tax 30 % on 40,12,800)
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Total Tax - 13,16,340/-
Rebate u/s 87 A - 0/-
(Relif upto 100% of income tax or Rs.2500/- whichever is less for taxable income upto 3.5 lac.)
Tax = 13,16,340 - 0 = 13,16,340/- (Education Cess 3% = 43,439)
Surcharge (10%) = 131634Net Tax - 13,16,340 +43,439 +131634 = 14,91,413/-
उदाहरण - 03
Taxable Income - 7,12,800/-
0 to Rs. 2,50,000/ - Rs 0
2,50,000 To 5,00,000/- - 12,500/-
(7,12,800 -2,50,000 = 4,62,800 @ Tax 5 % Tax on 2,50,000 )
5,00,000 To 10,00,000/- - 42,560/-
7,12,800-5,00,000 = 2,12,800 @ Tax 20 % on 2,12,800)
Total Tax - 55060/-
Rebate u/s 87 A - 0/-
(Relif upto 100% of income tax or Rs.2500/- whichever is less for taxable income upto 3.5 lac.)
Tax = 55,060- 0 = 55060/- (Education Cess 3% = 1651)
Net Tax - 55,060+1651 = 56,711/-
उदाहरण - 04
Taxable Income - 3,50,000/-
0 to Rs. 2,50,000/ - Rs 0
2,50,000 To 5,00,000/- - 5,000/-
(3,50,000 -2,50,000 = 1,00,000 @ Tax 5 % Tax on 1,00,000 )
Total Tax - 5,000/-
Rebate u/s 87 A - 2500/-
(Relif upto 100% of income tax or Rs.2500/- whichever is less for taxable income upto 3.5 lac.)
Tax = 5000- 2500 = 2500/- (Education Cess 3% = 75)
Net Tax - 2,500+75 = 2,575/-
Surcharge on Income Tax - New Rates 2018-19
वित्त अधिनियम 2017 में सरचार्ज की दर बढ़ा दी गई है जो वित्तीय वर्ष 2017-18 के लिए लागू है। विभिन्न प्रकार के करदाताओं के लिए अधिभार की विभिन्न दरें लागू होती हैं और सरचार्ज की
मौजूदा दरें निम्नानुसार हैं: -
Individuals, HUF, Association of Persons, Body of Individuals, Artificial Judicial Persons
Level of Income Surcharge on Income Tax
Less than Rs. 50 Lakhs Nil
Rs. 50 Lakhs to Rs. 1 Crore 10%
More than Rs. 1 Crore 15%
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