New Income tax slab proposed in budget 2010-11 and its impact on Male individual, Female Individual, HUF and senior citizen

The Finance Minister, in the Budget today, changed the tax slabs for men, women and senior citizens. The highest tax slab has now been raised from Rs 5 lakh to Rs 8 lakh.

The FM has also increased the limit of deduction available under section 80C. He has allowed an additional investment of Rs 20,000 for infrastructure bonds taking the total of the limit under section 80C from the current Rs 1 lakh to Rs 1.2 lakh.

Download Income Tax Calculator For A.Y. 2011-12 / Financial Year 2010-11


Male individual below the age of 65 years& HUF tax payers :

New tax slabs:

Slabs (Rs) Rate
0 – 160000 0
160001 – 500000 10
500001 – 800000 20
800001 and above 30

Old tax slabs:

Slabs (Rs) Rate
0 – 160000 0
160001 – 300000 10
300001 – 500000 20
500001 and above 30


Impact:

Taxable income (Rs) Tax -before budget Tax after budget Saving
(Rs) (Rs) (Rs)
200000 4120 4120 0
500000 55620 35019 20601
1000000 210120 158619 51501
1200000 271919 220419 51500
1500000 364619 313119 51500
2000000 519119 467619 51500
2500000 673619 622119 51500
4000000 1137119 1085619 51500

Female individual taxpayer

New tax slabs:

Slabs (Rs) Rate
0 – 190000 0
190001 – 500000 10
500001 – 800000 20
800001 and above 30

Old tax slabs:

Slabs (Rs) Rate
0 – 190000 0
190001 – 300000 10
300001 – 500000 20
500001 and above 30

Impact:

Taxable income (Rs) Tax -before budget Tax after budget Saving
(Rs) (Rs) (Rs)
200000 1029 1029 0
500000 52529 31929 20600
1000000 207029 155529 51500
1200000 268829 217329 51500
1500000 361529 310029 51500
2000000 516029 464529 51500
2500000 670529 619029 51500
4000000 1134029 1082529 51500

Senior Citizens

New tax slabs:

Slabs (Rs) Rate
0 – 240000 0
240001 – 500000 10
500001 – 800000 20
800001 and above 30

Old tax slabs:

Slabs (Rs) Rate
0 – 240000 0
240001 – 300000 10
300001 – 500000 20
500001 and above 30

Impact:

Taxable income (Rs) Tax before budget Tax after budget Saving
(Rs) (Rs) (Rs)
200000 0 0 0
500000 47379 26780 20599
1000000 201879 150379 51500
1200000 263679 212179 51500
1500000 356379 304879 51500
2000000 510879 459379 51500
2500000 665379 613879 51500
4000000 1128879 1077379 51500

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20 Responses to “New Income tax slab proposed in budget 2010-11 and its impact on Male individual, Female Individual, HUF and senior citizen”

  1. R.LGARG Says:

    for aenior citizens different scheme based on age beyond 70 or so need special consideration nd relaxations in investments or period of three years u/s 80 c be reduced to 18 months so that he can get it converted into liquid funds in his life time


  2. Jogindar Sud Says:

    Relief in personal income tax was not expected.
    Finance minister has done a wonderful job in bringing down the rates upto 5 lakhs of taxable income to 10 percent and starting the 30 percent slab from 8 lakhs instead 5 lakhs earlier.
    As a senior citizen, I will have more money in my hands to cater for my increasing health bill and escalating cost of living.


  3. venkat Says:

    ANOMALY BETWEEN THE INCOME TAX AND TDS

    Under the new income tab slabs there is going to be problem in TDS deductions

    Suppose a person’s salary is 35000/= per month. Annual salary is 4,20,000. Due to FDs in the banks the interest amount is 35,000. Total income is 4,55,000.. His income tax to be paid will be 29,500. With educational cess the total tax to be paid is 30,385.

    Now TDS deductions will be :

    By employer on the salary of 4,20,000 will be 42,000(at 10% TDS rates)

    By banks on the Fds etc will be 3,500.

    The total deduction comes to 45,500 which is much more than the actual income tax to be paid.. If he saves on 80C investments and with medical insurance and charity and other deductions the difference will be much more. For women employees and senior citizens it will be disaster.If his/her total income is more than 1.6 lakhs or whatever minimum slab is, he/she cannot give 15 H or any other certificate to the employers or the banks not to deduct TDS

    The finance ministry has therefore to drastically reduce the TDS rates. The TDS must not be deducted from senior citizens either on their pensions or bank deposits.

    You as an orsganisation should take it up with Ministry of Finance.


  4. kavitha Says:

    There is very less done for a middle class salaried male/female. With the recession still not recovered completely the jolt of taxes are still a burden for less salaried employees. Mr. Pranab has not given a thought to middle class individuals which will end up paying the tds more than the previous year. Hiking the petrol/diesel prices automatically effects on commodities too since everything is interdependent on transport


  5. J P jaiswal Says:

    By not raising the threshold limit of Rs1.60 lakh FM has proved that he cares only for rich people. He has given tremendous benefit to people whose taxable income is more than Rs3lakh. Will he rectify it?


  6. Ajit Kr singh from Ranchi Says:

    Minimum tax freelimit should have been Rs. 2 lakh. after that Limit of deduction should have been raised to “actual” saving under section C group like PF, PPF,LIC,VPF etc.
    Minister has raised prices of petrol/diesel etc but tax concession on conveyance allwance is still Rs. 800 per month. Is this justified. Secondly concession of Rs. 100/- on education allownace, Rs. 300/- on Hostel allowance etc . is very nominal. Finance minister should have raised all these limits considering inflation.


  7. VP Venkatraman Says:

    Since there is no Social Security provided by the Govt. I feel more should have been done for Senior Citizens particularly women. Many Seniors live on Interest earned from Fixed Deposits. So the the threshold limit on the Interest Income should be increased substantially. At the time of taking Fixed Deposits the Banks/ Companies can take a declaration of the total estimated Income of the person and not deduct any TDS if the total income is below the the Taxable Limit. The Finance Minister should consider this and do something.


  8. Sushil Says:

    Nothing was done for lower & middle income class group. only rich people like celebraties will benefit whose interviews appeared in the newspapers with thumbs-up for budget…. Why media do not post interviews of poor people??


  9. Kallol Says:

    The Gratuity slab is increased to 10 Lakhs from 3.5 lakhs.
    Is it mandatory for private companies (listed in BSE)?
    Or it is the ceiling and not mandatory and cos can still pay 3.5 which I understand is the lower slab?


  10. gurpreet singh Says:

    I just want to know how we calculate
    income tax.
    please reply


  11. bksahu Says:

    age of senior citizen


  12. CA Sandeep Kanoi Says:

    65 Years for Income Tax Purpose.


  13. M. V. Sekharan Says:

    For income tax purposes a senior citizen should be one who has retired from service at the prescribed retirement age

    M V Sekharan


  14. M. V. Sekharan Says:

    For income tax purposes a senior citizen should be one who has retired from service at the prescribed retirement age


  15. Income Tax Return Says:

    this budget is not in the favour of middle class and lower class people


  16. Gowri Nagarajan Says:

    Refer to earlier post by Venkat on “anamoly between income-tax and TDS”. I am a lady aged 63 years. I have an annual income of Rs. 4 Lacs, almostl all from Bank deposits. Considering the current income tax slabs of “1.9 lacs- No Tax and Up to 5 Lacs 10% tax”, my tax commitment for AY11-12, works out to only about Rs. 21,000. As banks are deducting 10% TDS on all interest income over Rs. 10,000, I end up paying Rs 40,000 as tax through TDS. Why dont the govt reduce the TDS rate to 5% from Rs 10,000 to Rs 20,000, and 10% later on. Can I give From-15G to avoid avoid such excessive TDS? Can some body help me on this?


  17. Chandan Says:

    FM could have done better than this. since the inflation rate Vs yearly salry/income growth is not that as inflation. For exmplae :- vegetables / grocessry items have inflation almost 55 – 60%.

    Need to do a lot for common people in India


  18. mahesh Says:

    My bank fd shows Rs 7873 as interest earned, and Rs 1183 as inters accrued.Which figure shd i take for income tax return2010-11


  19. mahesh Says:

    My bank FD shows Interst paid Rs 7873 and interest accrued as Rs 1183. Which figure should i furnish in my income tax returnfor2010-2011


  20. vinod Says:

    it seems absurd that
    1. on FDs bank gives higher rate of interest to those sbove 60 years of age, considering them senior citizen
    2. Railway gives concession to those above 60 years of age, considering them senior citizen
    3. Income tax department says senior citizen is the one above 65 years of age
    4. Govt. retires people at the age of 60 years
    All these are part of the same Government, having different definitions of senior citizen, cant we have one simple
    definition clarifying as one for all, hope those in seat of power pay a glance at it


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