Individual (resident or non-resident), who is of the age of
less than 60 years on the last day of the relevant previous year:
|
Less than 2,50,000 |
NIL |
Rs. 2,50,000 to Rs. 5, 00,000 |
5% |
Rs. 5,00,000 to Rs. 10,00,000 |
20% |
Above Rs. 10,00,000 |
30% |
Resident senior citizen, i.e.,
every individual, being a resident in India, who is of the age of 60
years or more but less than 80 years at any time during the previous
year:
|
Less than 3,00,000 |
NIL |
Rs. 3, 00,00 to Rs. 5,00,000 |
5% |
Rs. 5,00,000 to Rs. 10,00,000 |
20% |
Above Rs. 10,00,000 |
30% |
Resident super senior citizen,
i.e., every individual, being a resident in India, who is of the age
of 80 years or more at any time during the previous year:
|
Less than Rs. 5,00,000 |
NIL |
Rs. 5,00,001 to Rs. 10,00,000 |
20% |
Above Rs. 10,00,000 |
30% |
|