Income Tax- Detailed Guide (Income tax slabs of India, Rules, Sections, E-filling)
Our today’s hot topic of discussion is what is an income tax and does it works. Through this post, a complete guide regarding income tax will be provided to you.
Stay tuned with the post till the end to learn What income tax in India is all about?
The Government of India requires finances to serve the public for example activities like subsidies, construction of damns & buildings, it consists of all government expenses.
So, the government charges various tax and it is a key source of funds to the government.
In simple words, Income tax is a tax payable to the government in the form of direct and indirect taxes. Everyone who is earning in India has to income tax. The income could be pension, salary, or could be earnings from a savings account. Keeping this in mind, we’re presenting a comprehensive guide to Income Tax in India.
Let us understand this with an illustration when you visit a restaurant a tax is charged on the bill that is known as service tax that falls under the indirect tax, whereas income tax is deducted from your salary every month in the form of TDS that is tax deduction at source.
Income Tax Act came into existence in the year 1961; the law has been amended many times to take care of inflation and other socio-economic condition.
So, without any ado, let’s begin!
Income Tax Overview
Income tax is no doubt the most important source of earning for the Indian government.
It is established as a compulsory imposition on the citizens of India for the purpose of raising funds to meet developmental and defense needs.
Taxes implied on income, purchase, sales, and property help the government to run efficiently different government embodiment and machinery.
In India, the first income tax was introduced in 1860, it was imposed by James Wilson to vanquish losses suffered by the British government due to India’s freedom movement.
Do you know, the history of the income tax is divided into 3 different periods
- 1860-1885
- 1886-1914
- 1914 Till date
Currently, the income tax act 1961 is prevailing in India. In the year 1961 income tax was introduced to the public and it has undergone various alterations, revision, and amendments from time to time.
Yes, viewers of the history of income tax dates back to 1960.
Income Tax Department breaks down income into five heads:
| Head of Income | Nature of Income covered |
|---|---|
| Income from Salary | Income from salary and pension are covered under here |
| Income from Other Sources | Income from savings bank account interest, fixed deposits, winning KBC |
| Income from House Property | This is rental income mostly |
| Income from Capital Gains | Income from the sale of a capital asset such as mutual funds, shares, house property |
| Income from Business and Profession | This is when you are self-employed, work as a freelancer or contractor, or you run a business. Life insurance agents, chartered accountants, doctors, and lawyers who have their own practice, tuition teachers |
Types of Taxes
You must be pondering regarding what are the types of taxes you are liable to pay if you are a salaried person, businessmen or belong to any other profession and your income come under the income tax slab/bracket?
What are the Different Types of Taxes?
- Direct Tax
- Indirect Tax
Direct Tax
It is a tax that has to be paid by the taxpayer to the government on income, profits, and gifts excluding goods and services.
Types of direct tax consist of wealth tax, gift tax, and income tax.
Indirect Tax
Under the indirect tax, the tax is passed from the taxpayer to another person.
Example of such taxes are sales tax, VAT (value-added Tax)
Who are the taxpayers?
Any Indian citizen aged below 60 Years whose income exceeds 2.5 lakh.
If the individual is above 60 years and earns more than 2.5 lakh are liable to pay taxes to the government of India.
Below mentioned are the entities that are liable to pay taxes
- Hindu Undivided Family
- Body of individuals BOI
- Association of persons AOP
- Local Authorities
- Corporate firms
- Companies
- All artificial judicial person
What are the different income tax slab rates?
Income tax slab rates are defined as per the earning of the taxpayer
- No tax for individuals with income less than ₹ 2,50,000
- 0%-5% tax with income ₹ 2.5 lacs to 5 lacs for different age groups
- 20% tax with income ₹ 5 lacs to 10 lacs
- Investments up to ₹ 1.5 lacs under Sec 80C can save ₹ 45,000 in taxes.
Income Tax Slab Rates For Financial Year 2019-20
| Income Range | Tax rate | Tax to be paid |
|---|---|---|
| Up to Rs.2,50,000 | 0 | No tax |
| Between Rs 2.5 lakhs and Rs 5 lakhs | 5% | 5% of your taxable income |
| Between Rs 5 lakhs and Rs 10 lakhs | 20% | Rs 12,500+ 20% of income above Rs 5 lakhs |
| Above 10 lakhs | 30% | Rs 1,12,500+ 30% of income above Rs 10 lakhs |
The Income-tax slab rates applicable under the new tax regime would be:
| Slab rates | Tax rate |
|---|---|
| Up to Rs.2,50,000 | Nil |
| Between Rs 2.5 lakhs and Rs 5 lakhs | 5% |
| Between Rs 5 lakhs and Rs 7.5 lakhs | 10% |
| Between Rs 7.5 lakhs and Rs 10 lakhs | 15% |
| Between Rs 10 lakhs and Rs 12.5 lakhs | 20% |
| Between Rs 12.5 lakhs and Rs 15 lakhs | 25% |
| Above 15 lakhs | 30% |
The new tax regime is optional. Individuals who opt to claim available exemptions/ deductions would be taxed as per the existing rates.
Individuals who earn taxable income up to INR 5,00,000 continue to be exempt from tax liability under the existing and new tax regimes.
For Senior Citizen (Male or Female) Above the Age of 60 Years (Part 2)
| Income Tax Slabs | Income Tax Rates |
| Income Up to Rs.3,00,000 | Nil |
| Income from Rs.3,00,000- Rs.5,00,000 | 5% of the amount exceeding Rs 3 lakhs |
| Income from Rs.5,00,000- Rs.10,00,000 | 20% of the amount exceeding Rs 5 lakhs |
| Taxable income greater than Rs 10 lakhs | 30% of the amount exceeding Rs 10 lakhs |
- Additional 4% health and education cess are applicable to the tax amount calculated above.
For Super Senior Citizen Above the Age Group of 80 years (Part 3)
| Income Tax Slabs | Income Tax Rates |
| Income up to Rs.5,00,000 | Nil |
| Income from Rs.5,00,000-Rs.10,00,00 | 20% of the amount exceeding Rs 5 lakhs |
| Income more than Rs.10,00,000 | 30% of the amount exceeding Rs 10 lakhs |
Now, the question comes is how is income tax calculated. Let us find out?
There are primarily three methods through which income tax is calculated?
- Tax deducted at source
- The tax collected at source
- Voluntary payment by taxpayers.
Exceptions to the Tax Slab
It is important to keep in mind that not all income can be taxed on the basis of income tax slab rates. An exception to this rule is capital gains income. The capital gains tax is applicable based on the asset owned by the individual and for the term period, they have owned it.
| Type of Capital Asset | Holding Period | Tax Rate |
| House Property | The time period of more than 2 years – long term & Time period of less than 2 year- short term | 20% depends on the slab rate |
| Equity Mutual Fund | Time Period more than 1 year – Long term & Time period less than 1year- Short term | Exempt (until 31st march 2018) Capital gains more than Rs.1 Lakh is taxable at 10 %, 15% |
| Debt Mutual Fund | The time period of more than 3 years- Long term & Time period less than 3 years- short term | 20% depends on slab rate |
| Shares (STT Paid) | Time period more than 1 year- long term & Time period less than 1 year- short term | Exempt (until 31st march 2018) Capital gains more than Rs.1 Lakh is taxable at 10 %, 15% |
| Shares (STT Unpaid) | Time period more than 1 year- long term & Time period less than 1 year- short term | 20% as per the tax slab rate. |
| FMPs | Time period of more than 3 years- Long term & Time period less than 3 years- short term | 20% as per the tax slab rate. |
What are the different taxable heads of income?
Following are the 5 key income heads from which tax are charged
Income from salaries
Taxable earnings that an employee received come under this category.
If the employee does not fall under the income tax bracket the employer has to withhold the taxes.
Form 16 will provide detailed information about tax deduction and net paid income.
Income From Capital Gains
The earning through the sale of property or sale of physical assets falls under this category/head.
Capital assets referred to the property such as jewelry, debentures, bonds, equities, buildings, and lands. Taxes are imposed on the assessee when the property is sold
Income from house property
Income taxes are charged on the house property if the house is given on rent by the owner.
Income from business
As per the section 30c to 43D of the income tax act, the profit made from the business or made by professional services are taxable as per applicable rates
This income head is known as profit and gain of business or profession
Income from other sources
Incomes from the sources other than the four listed above are as follow
- Lottery
- Horse race
- Pension received
- Rental income other than properties
- Interest on government securities, debentures, and bonds
- Gifts Received
What is Income Tax Returns?
Every individual who has a source of income regular, irregular is legally required to file an income tax return.
Even if your income falls below the taxable bracket, you must file an income tax return.
There are prescribed form through which income earned by an individual and income tax paid thereon are informed to the income tax authority.
| ITR Form 1 | Any person who receives a regular salary or pension or has an income from residential property or other sources. |
| ITR Form 2 | This form is for those who are come under the category of Hindu Undivided Families and have income from any sources other than Profits gained from business and profession. |
| ITR Form 3 | This form is for the Hindu Undivided Families whose income fall under the head of Profits and Gains of Business or Profession. |
| ITR Form 4S | This form, also known as SUGAM, is applicable to HUFs(Hindu Undivided Families) and individuals opting for SUGAM taxation scheme as per section 44 AD/ AE |
| ITR Form 4 | This form is applicable to Hindu Undivided Families and individuals who are professionals or proprietors |
| ITR Form 5 | This form is applicable for LLPs, Firms, BOIs, AOPs, artificial judiciary persons and local authorities. |
| ITR Form 6 | This form is applicable to companies that claim no exemptions as per section 11 of the Income tax Act. |
| ITR Form 7 | This form is applicable to the persons who are required to file returns as per Sections 139(4A), 139 (4D), 139 (4C), 139(4B) |
| ITR Form V | ITR V is provided to acknowledge that the Income Tax return has been filed. |
Benefits and uses of Income Tax
Now, you must be wondering what are the benefits of filing an income tax return right?
- Easy Loan Processing:- If you file an ITR it would be easy for the various financial institutions to check the credibility of an individual. If an individual applies for a loan it eases the loan processing procedure for them
- Foreign Travel:- If you want to travel or have to travel for business purpose you will require ITR proofs for visa procurement and foreign trips.
- Carry forwarding the losses:- Some losses that consist of the business losses, speculation loss, and capital loss can be carried forward only when ITR is filed before the due date.
- Tax Refund:- In case if you have been charged with additional taxes then it can only be claimed through the ITR.
- Passport application:- Applying for a passport will become hassle-free and easy if you have filed your ITR as it will serve as a non-emigration cheque required non-ECR.
What you need to do is? Submit a copy of the ITR assessment along with the actual payment receipt of a recent income tax return.
Also, you can also provide or submit the latest income tax statement attested by the IT authorities. - Insurance claim:- If there is an accidental death or sudden demise you will need the proof of the income to claim the insurance.ITR is the only document that a court accepts.
- Government Tenders:- Filing ITR would be of great help while applying for a government tender, panel registration, etc. for this, you need to submit your ITR of the last 5 to 7 years which will be checked by the tender scrutiny committee.
It is done to check whether an applicant or contractor has worked on a tender at a particular scale or not. - High Life Risk Cover:- If you are planning to buy big insurance, for instance, Rs 50 Lakhs or 1 crore, you can only buy it if you have filed an ITR form.
Income Tax Calculation
Tax calculation is done on the annual income of the person. The annual income tax law starts from 1ST April to 31st March of the next calendar year.
The law categorized year as the previous year and assessment year.
Tax Deduction Sections
The following are the various sections of the Income Tax Act of 1961, which allows a reduction in one’s Taxable Income.
-
Sections 80C
Under this section, a deduction is available to individuals and HUF. On the payment made towards life insurance policies, provident Fund or superannuation, a tax deduction is available up to the amount of Rs 1,50,000/-.
-
Section 80CCC
Tax exemptions under this section are on payment made on insurance companies and LIC that are under approved pension plans. The pension policy must be taken from the individual himself and must be up to Rs 1, 50,000 out of taxable income.
-
Section 80CCD
Tax exemption under this section is for contribution by the assessee and the employer to the new pension scheme. The tax exemption under this section is equal to the contribution, not exceeding 10% of an individual salary.
-
Section 80D
The premiums paid on health insurance comes under this section of income tax deduction. Health insurance policies generally provide coverage to the insured person, spouse, and dependent children. If you pay premiums for your health insurance, then you can save your taxes up to Rs 15, 000 to Rs 20, 000. In the case of Hindu Undivided Family, the general deduction is up to Rs 15, 000 and an additional deduction is Rs 5, 000.
-
Section 80DDB
Under this section, the tax deduction is done on medical expenses that arise from the treatment of any disease or illness specified in the rule (11DD). The tax benefit is applicable for the taxpayer, for the family member or any member of HUF.
-
Section 80E
The interest paid on education loans in the country comes under this section of the tax deduction.
-
Section 80EE
The first time homeowners come under this section of tax benefit. Those people whose first home purchase value is less than Rs 40 lakh and the loan takes for which is Rs 25 lakh or less are applicable for the tax deduction.
-
Section 80RRB
Under this section, the tax deduction is applicable to the income earned by way of royalties and patents. For the patent registered under the patent act, 1970 up to the amount of Rs 3, 00,000 income tax can be saved.
-
Section 80TTA
Tax deductions are applicable on interest earned in the post office and co-operatives society and saving bank accounts. Up to Rs 10,000 of interest income individuals and HUFs can claim the deduction.
-
Section 80U
This section of the income tax deduction is applicable to disabled people. To avail of the tax benefit under this section, one needs to show their disability certificate. Depending on the severity of disability up to Rs 1,00,000 can be non-taxed.
-
Section 24
The interest paid on a housing loan comes under this section of tax exemption. In addition to the deduction under section 80C, 80CCF, and 80D up to Rs 2,00,000 per year can be claimed as the deduction. For the rented properties, 30% of the received rent and municipal taxes paid are eligible for tax saving.
What is the Income Tax Act?
The income tax law came to India in the year 1961. As per the law, the taxable categories are mentioned below
- Salaries
- Profit and gains earned during a business profession
- Income from house property
- Capital gains
- Income from the other sources
The Basics of income tax calculation in India
Income tax is filed in India on the basis of the assessment year and previous year
- Previous year
As per the income tax law, the previous year also called financial year begins on the 1st April of the current year and ends on 31ST march of the next year. it is important to plan your taxes
- Assessment Year
It is the upcoming fiscal year which comes later to the previous year. Taxpayers are required to file the income tax returning during the assessment year.
Schedules made to the income tax act
Schedules to the income tax act basically consist of several annexures that were amended or altered and added to include the scenario that was not initially mentioned or covered.
The purpose of adding this scenario is to make the income tax act all-inclusive and comprehensive.
Budget 2018-2019- HIGHLIGHTS
Income Tax Deductions and Exemptions: Budget 2018-19 Highlights
All Salaried Individuals
- Standard Deduction of Rs. 40,000 has been allowed for salaried taxpayers. Medical Allowance and Transport Allowances has been discontinued.
- Government to contribute 12% EPF contribution for new employees (with less than 3 years of employment) in all sectors.
- New women employees (with less than 3 years of employment) to contribute only 8% of salary for EPF contribution as opposed to 12% earlier.
Senior Citizens
- Tax deduction under Section 80 D for Health Insurance expenditure has been increased to Rs. 50,000 from Rs. 30,000 earlier.
- The expense of up to Rs. 1 lakh incurred on critical illness has been exempted from tax under Section 80 DDB. Earlier the exemption was Rs. 60,000 for senior citizens and Rs. 80,000 for very senior citizens.
- Tax exempted interest income on deposits with banks has been increased from Rs. 10,000 to Rs. 50,000. Further, TDS will not be required to be deducted under section 194A and it has been extended to all FD and RD schemes.
What is Income tax E-filing?
The income tax of India has made the whole procedure of income tax collection and return filing digitize.
Yes, you heard it right you can now file an ITR online; this will save your time and is a quick procedure. check the official website https://www.incometaxindiaefiling.gov.in/home
So, this is all about what income tax is all about. Income tax paid by you is used in national building activities.
The tax assists the government to improvise the infrastructure of the country, provide sound governance and run several services smoothly.
We all are the taxpayer’s citizens of India contributing our portion of hard-earned money for the betterment of our country.
Final Words
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FAQs on Income Tax
It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax are covered in the Income-tax Act, 1961.
The revenue functions of the Government of India are managed by the Ministry of Finance. The Finance Ministry has entrusted the task of administration of direct taxes like Income-tax, Wealth tax, etc., to the Central Board of Direct Taxes (CBDT). The CBDT is a part of the Department of Revenue in the Ministry of Finance.
CBDT provides essential inputs for policy framing and planning of direct taxes and also administers the direct tax laws through the Income-tax Department. Thus, Income-tax Law is administrated by the Income-tax Department under the control and supervision of the CBDT.
Income-tax is levied on the annual income of a person. The year under the Income-tax Law is the period starting from 1st April and ending on 31st March of the next calendar year.
The Income-tax Law classifies the year as (1) Previous year, and (2) Assessment year.
The year in which income is earned is called as the previous year and the year in which the income is charged to tax is called an assessment year.
e.g., Income earned during the period of 1st April, 2019 to 31st March, 2020 is treated as income of the previous year 2019-20. The income of the previous year 2019-20 will be charged to tax in the next year, i.e., in the assessment year 2020-21.
Income-tax is to be paid for by every person. The term ‘person’ as defined under the Income-tax Act under section 2(3) covers in its ambit natural as well as artificial persons.
For the purpose of charging Income-tax, the term ‘person’ includes Individual, Hindu Undivided Families [HUFs], Association of Persons [AOPs], Body of individuals [BOIs], Firms, LLPs, Companies, Local authority and any artificial juridical person not covered under any of the above.
Thus, from the definition of the term ‘person’ it can be observed that, apart from a natural person, i.e., an individual, any sort of artificial entity will also be liable to pay Income-tax.
Taxes are collected by the Government through three means: a) voluntary payment by taxpayers into various designated Banks. For example, Advance Tax and Self Assessment Tax paid by the taxpayers, b) Taxes deducted at source [TDS] from the income of the receiver, and c) Taxes collected at source [TCS]. It is the constitutional obligation of every person earning income to compute his income and pay taxes correctly.
The rates of Income-tax and corporate taxes are available in the Finance Act passed by the Parliament every year. You can also check your tax liability by using the free online tax calculator available at www.incometaxindia.gov.in
Click here to check your tax liability
Click here to view tax rates
You can take the help of tax professionals or the help of Public Relations Officer [PRO] in the local office of the Income-tax Department. You may also take assistance from Tax Return Preparers [TRPs]. You can locate your nearest TRP at www.trpscheme.com
The tax that is to be paid by the companies on their income is called as corporate tax, and for payment of the same in the challan, it is mentioned as Income-tax on Companies (Corporation tax)-0020. Tax paid by non-corporate assessees is called as Income-tax, and for payment of the same in the challan, it is to be mentioned as Income-tax (other than Companies)-0021.
Advance tax is to be calculated on the basis of the expected tax liability of the year. Advance tax is to be paid in installments as given below:
a) In case of all the assessees (other than the eligible assessees as referred to in section 44AD and 44ADA) :
i) Atleast to 15 percent – On or before 15th June
ii) Atleast to 45 percent – On or before 15th September
iii) Atleast to 75 percent – On or before 15th December
iv) Atleast to 100 percent –On or before 15th March
b) In case of eligible assessee as referred to in section 44AD and 44ADA:
100 percent – On or before 15th March
Note: Any tax paid on or before the 31st day of March shall also be treated as advance tax paid during the same financial year.
The deposit of advance tax is made through challan ITNS 280 by ticking the relevant column, i.e., advance tax.
Under the Income-tax Act, every person has the responsibility to correctly compute and pay his due taxes. Where the Department finds that there has been the understatement of income and resultant tax due, it takes measures to compute the actual tax amount that ought to have been paid.
This demand raised on the person is called as Tax on regular assessment. The tax on regular assessment-400 has to be paid within 30 days of receipt of the notice of demand.
While making payment of tax, apart from other things, one should clearly mention the following :
Head of payment, i.e., Corporation Tax/Income-tax (other than companies)
Amount and mode of payment of tax.
Type of payment [i.e., Advance tax/Self-assessment tax/Tax on regular assessment/Tax on Dividend/Tax on distributed Income to Unitholders/Surtax]
Assessment year
The unique identification number called PAN [Permanent Account Number] allotted by the IT Department.
The NSDL website [http://www.tin-nsdl.com] provides online services called as Challan Status Enquiry. You can also check your tax credit by viewing your Form 26AS from your e-filing account at www.incometaxindiaefiling.gov.in
Form 26AS will also disclose the credit of TDS/TCS in your account.
The counter-foil of the Income-tax Challan filled by taxpayers should be stamped and returned by the bank. Please ensure that the bank stamp contains BSR (Bankers Serial number code), Challan Identification Number (CIN) and the date of payment.
The possible reasons for no credit being displayed in your Form 26AS can be:
- Deductor/collector has not filed his TDS/TCS statement;
- You have not provided PAN to the deductor/collector;
- You have provided incorrect PAN to the deductor/collector;
- The deductor/collector has made an error in quoting your PAN in the TDS/TCS return;
- The deductor/collector has not quoted your PAN;
- The details of challan against which your TDS/TCS was deposited was wrongly quoted in the statement by the deductor or wrongly quoted in the challan details uploaded by the bank.
To rectify these errors you may request the deductor:
- to file a TDS/TCS statement if it has not been filed;
- to rectify the PAN using a PAN correction statement in the TDS/TCS statement that has been already uploaded if it has made an error in the PAN quoted;
- to furnish a correction statement if the deductor had filed a TDS/TCS statement and had inadvertently missed providing your details or you had not given your PAN to him before he filed the TDS/TCS return;
- to furnish a correction statement if the deductor had filed a TDS/TCS statement which had a mistake in the challan details;
- to take up with the bank to rectify any mistake in the amount in the challan details uploaded by the bank.
No, you are thereafter responsible for ensuring that the tax credits are available in your tax credit statement and TDS/TCS certificates received by you and that full particulars of income and tax payment are submitted to the Income-tax Department in the form of Return of Income which is to be filed before the due date prescribed in this regard.
He/She is an officer of the Income-tax Department who has been given jurisdiction over a particular geographical area in a city/town or over a class of persons. You can find out from the PRO or from the Departmental website http://www.incometaxindia.gov.in about the officer administering the law which could be based on your geographical jurisdiction or the nature of income earned by you. One can also before section 2(7A) of the Income-tax Act.
Under the Income-tax Law, the word income has a very broad and inclusive meaning. In the case of a salaried person, all that is received from an employer in cash, kind or as a facility is considered as an income. For a businessman, his net profit will constitute his income. Income may also flow from investments in the form of Interest, Dividend, Commission, etc. Further, income may be earned on account of the sale of capital assets like building, gold, etc.
Income shall be computed as per relevant provision of Income-tax Act, 1961 which lays down detail condition for computation of income chargeable to tax under various heads of income
An exempt income is not charged to tax, i.e., Income-tax Law specifically grants exemption from tax to such income. Incomes that are chargeable to tax are called as taxable incomes.
Agricultural income is not taxable. However, if you have non-agricultural income too, then while calculating tax on non-agricultural income, your agricultural income will be taken into account for rate purposes. For the meaning of Agricultural Income refer to section 2(IA) of the Income-tax Act.
For every source of income, you have to maintain proof of earning and the records specified under the Income-tax Act. In case no such records are prescribed, you should maintain reasonable records with which you can support the claim of income.
Yes, such winnings are liable to flat rate of tax at 30% without any basic exemption limit. In such a case the payer of prize money will generally deduct tax at source (i.e., TDS) from the winnings and will pay you only the balance amount.
Yes, you can claim relief in respect of income which is charged to tax both in India as well as abroad. Relief is either granted as per the provisions of double taxation avoidance agreement entered into with that country (if any) by the Government of India or by allowing relief as per section 91 of the Act in respect of tax paid in the foreign country.
Profession means the exploitation of one’s skills and knowledge independently. The profession includes vocation. Some examples are legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, artists, writers, etc.
In case of mismatch in details as per PAN and the income tax portal, an assessee may file a grievance. Click here https://www.incometaxindia.gov.in/Pages/tax-services/pan-grievances.aspx for steps for filing grievance related to PAN.
You can check your Aadhaar-PAN Linking status from the following link: https://www1.incometaxindiaefiling.gov.in/e-FilingGS/Services/AadhaarPreloginStatus.html
Please see the following link to check the list of Email Id of income tax ombudsman: https://www.incometaxindia.gov.in/Pages/ombudsman/know-your-ombudsman.aspx