Income Tax Basics
Everyone who earns or gets an income in India is subject to income tax. (Yes, be it a resident or a non-resident of India ). Income earned could be salary, pension or could be from a savings account that’s quietly accumulating a 4% interest. , the 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 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 |
Tax Slabs
People’s incomes are grouped into blocks called tax brackets or tax slabs. And each tax slab has a different tax rate. In India, we have four tax brackets each with an increasing tax rate.
- Income earners of up to 5 lakhs
- Income earners of between 5 lakhs and 10 lakhs
- And those who make more than 10 lakhs per year
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 |
Filing your Income Tax Return
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Filing income tax return online: The process
- E-file online. It is a more complete and better alternative to filing on the income tax website. Also it is for more than just e-filing your income tax return. ClearTax helps you claim all the deductions you’re eligible for and helps you invest.
- Send ITR V or e-verify your tax return
- Get income tax refund
- The deadline to e-file your income tax return is 31 July.
- There’s income tax return form ranging from ITR 1 to ITR 7 for different types of income. Some income tax forms are longer than the others and they may need additional disclosures such balance sheet and a profit and loss statement.
- The documents you are going to need to file your tax return are largely going to depend on your source of income. The only documents you are going to need is your Form 26AS and Form 16 if you are salaried.
Tax deductions
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There are broad themes to what the government incentivizes. These are covered under Section 80 of the Income Tax Act.