| Up to Rs. 600,000 |
0% (Exempt) |
| Rs. 600,001 to Rs. 1,200,000 |
5% of the amount exceeding Rs. 600,000 |
| Rs. 1,200,001 to Rs. 2,200,000 |
Rs. 30,000 + 15% of the amount exceeding Rs. 1,200,000 |
| Rs. 2,200,001 to Rs. 3,200,000 |
Rs. 180,000 + 25% of the amount exceeding Rs. 2,200,000 |
| Rs. 3,200,001 to Rs. 4,100,000 |
Rs. 430,000 + 30% of the amount exceeding Rs. 3,200,000 |
| Exceeding Rs. 4,100,000 |
Rs. 700,000 + 35% of the amount exceeding Rs. 4,100,000 |