Income Tax Rates (FY 2075-76)
| Particulars | Rs. | Tax Rate |
|---|---|---|
Assessed as Individual | ||
| Upto | 3,50,000 | 1% |
| Next | 1,00,000 | 10% |
| Next | 2,00,000 | 20% |
| Next | 13,50,000 | 30% |
| Balance Exceeding | 20,00,000 | 36% |
Assessed as Couple | ||
| Upto | 4,00,000 | 1% |
| Next | 1,00,000 | 10% |
| Next | 2,00,000 | 20% |
| Next | 13,00,000 | 30% |
| Balance Exceeding | 20,00,000 | 36% |