GENERAL TAX RATE

General Tax rate

T/Gross receipt upto 250 cr. In PY 2016-
Domestic Co. 17- rarely used 25%

otherwise 30%
Foreign Co. 40%
Surcharge

Individial NTI- 50L to 1 cr. 10%

NTI- > 1 cr. 15%

Domestic Co. & NTI- 1 cr. To 10 cr. 7% 2%
Foreign Co. >10 cr. 12% 5%
Partnership/ Firm/ LLP 30%
(+) Surcharge if NTI> 1 cr. 12%

CAPITAL GAIN
LTCG 112A share on amount> Rs. 1,00,000 10%
STCG 111A 15%
LTCG LTCG except 112A 20%
STCG STCG except 111A slab rate
NR/Foreign Co. received LTCG on unlisted
LTCG securities or shares 10%

PGBP
depreciation Building
i. Residential 5%
ii. General 10%
iii. Temporary structure 40%
F&F 10%

P&M
i. Motor vehicles- hire 30%
other 15%

ii. Ships 20%

iii. Aircraft/
computer/laptop/books 40%
 iv. Windmills & equipments
installed before
01.04.2014 15%

after 01.04.2014 40%

v. Pollution control equipment 40%

vi. Other P&M/ oil wells 15%
Intangible Asset 25%
additional depreciation 20%
after 01.04.2015 in notified backward
area 35%

from 01.04.2015 to 01.04.2020 for P&M

Investment acquired & installed in notified backward
allowance area (of actual cost) 15%
Expenditure on Agriculture extension project/ Skill
(except L&B) Development Project 150%
Preliminary Cost of Project/ Capital employed (Indian
expenses Co.) 5%
Presumptive business income 8%
all income in cheque/dd/e payment 6%
NR engaged in: shipping 8%
aircraft
petroleum/mineral 5%
oil 10%
turnkey project 10%

Agricultural income rubber 65% 35%

coffee grown & cured 75% 25%

coffee grown, cured, roasted & grounded

tea 60% 40%
seedlings 100%

DEEMED DIVIDEND
dividend from
foreign co. in which indian co. it holds>26% 15%

domestic Co. DDT+surcharge+HEC- gross up concept 15%+12%+4%

DDT(2 22e) + surcharge + HEC 30%+12%+4%
Tax on excess Dividend received by specified resident
dividend assessee in excess of Rs. 10L in aggregate 10%

BUY BACK
buy back unlisted cos. - CG in hands of Co. 20%+12%+4%

INCOME ON UNITS
mutual fund co./ income distributed by M.F co.- tax in
UTI (specified co.) hands of Co.- gross up concept
under infrastructure debt fund to
NR or foreign co. 5%
equity oriented MF to any person 10%
+12%+4%
money market MF/ liquid fund/ any
other fund- to I/HUFto other 25%
person 30%
 TRUST
Anonymous donation 10%

MMR 30%+15%+4%
MMR (exit rate in case of dissolution-
accreted income topic) 30%+12%+4%

AOP/ BOI
AOP/BOI- NTI < BEL (of all members) +
share known No foreign co. slab rate
NTI>BEL (of any member) + No foreign
co. MMR
One or more foreign co.
_ foreign co. share 40%
_ other share MMR

share unknown no member foreign co. MMR

one or more foreign co. 40%

BUSINESS TRUST (REIT/INVIT)

Business trust interest & dividend from SPV fully exempt
rental income exempt

dividend from SPV other than 115-O exempt

10%
other income MMR
LTCG u/s 112 20%
STCG u/s 111A 15%

Unit holders interest from trust- NR/ foreign co. 5%

_ others normal tax rates
TDS deducted by trust on above by
trust foreign
co. 5%
_ others 10%
rental income from REIT- NR/ foreign
co. / others (to all) normal tax rates
TDS deducted by trust on above by
trust
 foreign
co. sec 195- rate in force/ DTAA rate
_ others 10%
taxability on t/f of unit listed in recognised stock exchange &
of business trust STT paid

LTCG (POH>36 m)- 112A in excess of 1L 10%

STCG 15%

INVESTMENT FUND

PGBP income if its in form of - Co./ Firm 30%

_ other MMR

any income distributed by investment

TDS by Co. fund except PGBP
NR/
foreign
co. sec 195- rate in force/ DTAA rate
_ others 10%

SECURITISATION TRUST
TDS by trust if payee i.e Investor is
_ R.I/ HUF 25%
other resident 30%
NR/ Foreign Co. rate in force

MAT

MAT @Book Profit 18.5%

MAT unit located in IFSC 9%
30%+15%+4%

30%+12%+4%

fully exempt

upto 10L
in excess of 10L

normal tax rates

normal tax rates

sec 195- rate in force/ DTAA rate

sec 195- rate in force/ DTAA rate

rate in force