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INCOME TAX CARD 2019

[As amended by Finance Act 2018-2019]


TAX RATES FOR INDIVIDUALS MINIMUM TAX
[Division I, Part I of the First Schedule]
S. No. Taxable Income Rate of tax Nature of Payments Section Filer Non-Filer
MINIMUM TURNOVER Tax for Companies (except
1 Upto Rs. 400,000 0% 113 1.25% of Turnover
otherwise specified)
MINIMUM TURNOVER Tax for Ind. & AOPs (annual
2 Rs. 400,001 to Rs. 800,000 Rs. 1,000/- 113 1.25% of Turnover
turnover Rs. 10 Million or more)
In case of Oil Marketing Companies, Oil Refineries,
3 Rs. 800,001 to Rs. 1,200,000 Rs. 2,000/- 113 0.50% of Turnover
SSGPL, SNGPL,PIAC & Poultry
4 Rs. 1,200,001 to Rs. 2,400,000 5% of Amount Exceeding Rs. 1,200,000/- Motorcycle dealers 113 0.25% of Turnover
In case of distributers, Flour Milling, Petroleum, Agents,
5 Rs. 2,400,001 to Rs.4,800,000 Rs. 60,000/- + 10% Exceeding Rs. 2,400,000 113 0.20% of Turnover
Rice Mills & Dealers
6 Above Rs. 4,800,000 Rs. 300,000/- + 15% Exceeding Rs. 4,800,000 Imports of Edible Oil/Packing Material:
TAX RATES FOR AOPs -By Companies/Ind. Undertaking 148(8) 5.50% 8.00%
[Division I, Part I of the First Schedule] -By Others 148(8) 6.00% 9.00%
S. No. Taxable Income Rate of tax Imports of Plastic Raw Material by Ind. Undertaking 148(8) 1.75% 8.00%
1 Upto Rs. 400,000 0% Services (Companies) 153(1)b 8.00% 14.50%
2 Rs. 400,001 to Rs. 1,200,000 5% of Amount Exceeding Rs. 400,000/- Services (By Others) 153(1)b 10.00% 17.50%
3 Rs. 1,200,001 to Rs. 2,400,000 Rs. 40,000/- + 10% Exceeding Rs. 1,200,000 Transport Services 153(1)b 2.00%
Services to Five Sector - Clause 45A(a) , Part IV of 2nd
4 Rs. 2,400,001 to Rs. 3,600,000 Rs. 160,000/- + 15% Exceeding Rs. 2,400,000 153(1)b 1.00%
Schedule
5 Rs. 3,600,001 to Rs.4,800,000 Rs. 340,000/- + 20% Exceeding Rs. 3,600,000 Electricity Bills (Ind. & AOPs) 235(4)(a) upto Bill Rs. 360,000 P.A
6 Rs. 4,800,001 to Rs. 6,000,000 Rs. 580,000/- + 25% Exceeding Rs. 4,800,000
FINAL DISCHARGE OF TAX
7 Above Rs. 6,000,000 Rs. 880,000/- + 30% Exceeding Rs. 6,000,000
TAX RATES FOR COMPANIES Nature of Payments Section Filer Non-Filer

[Division II, Part I of the First Schedule] Imports of Remeltable Steel, Fertilizer, Gold, Cotton, 148 1.00% 1.50%
LNG, Urea & Manufacturer under SRO 1125(I)/2011
S. No. Type Rate of tax Imports of Pulses 148 2.00% 3.00%
1 Banking Companies 35% Imports Commercial under SRO 1125(I)/2011 148 3.00% 4.50%
2 Public /Private Companies 29% Imports of Ships by Ship Breakers 148 4.50% 6.50%
3 Small Companies 24% Imports Commercial of Plastic Raw Material 148 4.50% 9.00%
TAX RATES FOR INCOME FROM PROPERTY Imports (Companies & Inds. Undertaking) 148 5.50% 8.00%
Sections 15 & 155 Imports (Other than above) 148 6.00% 9.00%
S. No. Gross amount of rent Rate of tax Dividend 150 7.50% to 25%
1 Upto Rs. 200,000 0% Profit on Debt:( Other than Companies)
2 Rs. 200,001 to Rs. 600,000 5% of Amount Exceeding Rs. 200,000/- -upto 500,000 151 10.00%
3 Rs. 600,001 to Rs. 1,000,000 Rs. 20,000/- + 10% Exceeding Rs. 600,000 -above 500,000 151 10.00% 17.50%
4 Rs. 1,000,001 to Rs. 2,000,000 Rs. 60,000/- + 15% Exceeding Rs. 1,000,000 Royalty or Fee for Technical Services received by N.R 152(1) 15.00%
5 Above Rs. 2,000,000 Rs. 210,000/- + 20% Exceeding Rs. 2,000,000 Contracts by N.R 152(1A) 7.00% 13.00%
* In case of Company, rate of tax u/s 155 shall be 15% of the gross amount of rent for filers and Sale of Goods made by:
17.5% for non-filers. - Companies 153(1)(a) 4.00% 8.00%
CAPITAL GAIN ON DISPOSAL OF IMMOVABLE PROPERTY - Others 153(1)(a) 4.50% 9.00%
Sale of Rice, Cotton Seeds, Edible Oils to Prescribe
Section 37(1A)
Persons 153(1)(a) 1.50%
S. No. Holding Period Filer Non-Filer Sale of Fast Moving consumer goods by Distributers:
Acquired before July 1, 2016: - Companies 153(1)(a) 2.00%
1 Sold after 3 years of purchase 0.00% 0.00% - Others 153(1)(a) 2.50%
Supplies to Five Sector - Clause 45A(a) , Part IV of 2nd
5.00% 5.00%
2 Sold within 3 years of purchase Schedule 153(1)(a) 1.00%
Acquired after July 1, 2016: electronics & Print media Advertising Services:
1 Sold within 1 year of purchase 10.00% 10.00% - Companies 153(1)(b) 1.50% 12.00%
Sold after 1 but before 2 years of
7.50% 7.50% - Others 153(1)(b) 1.50% 15.00%
2 purchase
Sold after 2 but before 3 years of
5.00% 5.00%
3 purchase Contracts:
4 Sold after 3 year of purchase 0.00% 0.00% - Companies other than Listed Companies 153(1)(c) 7.00% 14.00%
* If allotment covered u/s 236C(4), Gain shall be exempt irrespective of Holding Period. - Other Taxpayers Except Sportsperson 153(1)(c) 7.50% 15.00%
CAPITAL GAIN ON DISPOSAL OF SECURITIES - Sportspersons 153(1)(c) 10.00% of Gross Amount
Services of Stitching, Dyeing, Printing, Embroidery,
Section 37A Washing, Sizing & Weaving Rendered to Exporter or 153(2) 1.00%
Export House
S. No. Holding Period Filer Non-Filer Exports 154 1.00%
Acquired before July 1, 2016: Indenting Commission 154(2) 5.00%
1 Sold in less than 12 months 15.00% 18.00% Prize on Prize Bond/ Crossword Puzzle 156 15.00% 25.00%
2 Sold after 12 but before 24
12.50% 16.00% Winning from Raffle, Lottery, Quiz etc 156 20.00%
months
3 Sold after 24 months and
7.50% 11.00% Commission on Petroleum Products 156A 12.00% 17.50%
acquired after 01-07-13
4 Acquired before 01-07-2013 0.00% 0.00% Advertising Agents Commission 233(1) 10.00% 15.00%
Acquired after July 1, 2016: Life Insurance Agents Commission (If less than 0.5 M) 233(1) 8.00% 16.00%
1 Irrespective of holding period 15.00% 15.00% Brokerage & Commission (Other than above) 233(1) 12.00% 15.00%
Future commodity contracts-
PMEX 5.00% 5.00% CNG stations (On amount of Gas Bill) 234A 4.00% 6.00%

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* Due care and caution has been exercised in preparation of this document. Any inadvertent error or ommission is regretted.