0
Up to 180000 :    Nil
180001-500000 : 10%
500001-800000 : 20%
800001 & above : 30%

Eg. 1)  Income of assessment year 2012-13. Rs. 180000. 
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs. 0 is Rs. 0.00 
Surcharge Rs. 0.00 Education Cess Rs. 0.00 Secondary and Higher Education Cess Rs. 0.00

Eg. 2)  Income of assessment year 2012-13. Rs. 190000.
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs.1,000 is Rs. 1,030.00 
Surcharge Rs. 0.00 Education Cess Rs. 20.00 Secondary and Higher Education Cess Rs. 10.00

Eg. 3)  Income of assessment year 2012-13. Rs. 300000.
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs.12,000 is Rs. 12,360.00 
Surcharge Rs. 0.00 Education Cess Rs. 240.00 Secondary and Higher Education Cess Rs. 120.00

Eg. 4)  Income of assessment year 2012-13. Rs. 500000.
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs.32,000 is Rs. 32,960.00 
Surcharge Rs. 0.00 Education Cess Rs. 640.00 Secondary and Higher Education Cess Rs. 320.00

Eg. 5)  Income of assessment year 2012-13. Rs. 600000.
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs.52,000 is Rs. 53,560.00 
Surcharge Rs. 0.00 Education Cess Rs. 1,040.00 Secondary and Higher Education Cess Rs. 520.00

Eg. 6)  Income of assessment year 2012-13. Rs. 900000.
Ans) Income-tax(Including surcharge,EC & SHEC) on Rs.122,000 is Rs. 125,660.00  
Surcharge Rs. 0.00 Education Cess Rs. 2,440.00 Secondary and Higher Education Cess Rs. 1,220.00
 

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