| Up to Rs. 600,000 |
0% (Exempt) |
| Rs. 600,001 to Rs. 1,200,000 |
1% of the amount exceeding Rs. 600,000 |
| Rs. 1,200,001 to Rs. 2,200,000 |
Rs. 6,000 + 11% of the amount exceeding Rs. 1,200,000 |
| Rs. 2,200,001 to Rs. 3,200,000 |
Rs. 116,000 + 20% of the amount exceeding Rs. 2,200,000 |
| Rs. 3,200,001 to Rs. 4,100,000 |
Rs. 316,000 + 25% of the amount exceeding Rs. 3,200,000 |
| Rs. 4,100,001 to Rs. 5,600,000 |
Rs. 541,000 + 29% of the amount exceeding Rs. 4,100,000 |
| Rs. 5,600,001 to Rs. 7,000,000 |
Rs. 976,000 + 32% of the amount exceeding Rs. 5,600,000 |
| Exceeding Rs. 7,000,000 |
Rs. 1,424,000 + 35% of the amount exceeding Rs. 7,000,000 |
