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Sl. No.	Nature of application / petition	Section of the Act	Fees (in Rs.)
1	Application for change in financial year	Sec. 2 (41)	5000
2	Application to Tribunal where company has been incorporated by furnishing false or incorrect info or by any fraudulent action.	Sec. 7 (7)	5000
3	Conversion of public company into a private company.	Sec. 14 (1)	5000
4	Application for issue of further redeemable preference shares.	Sec. 55 (3)	5000
5	Appeal against refusal of registration of shares.	Sec. 58 (3)	1000
6	Appeal for rectification of register of member.	Sec. 59	1000
7	Appeal against order of Govt, fixing terms and conditions for conversion of debentures and shares.	Sec. 62 (4)	5000
8	Petition by Debenture-trustees.	Sec. 71 (9)	2000
9	Application in the event of failure of redeeming of debentures.	Sec. 71 (10)	1000
10	Application by deposition for repayment of deposit or interest.	Sec. 73 (4)	500
11	Application to allow further time as considered reasonable to the company to repay deposits.	Sec. 74 (2)	5000
12	Application for calling of Annual General meeting.	Sec. 97 (1)	1000
13	Application for calling of general meeting of company other than annual general meeting	Sec. 98 (1)	1000
14	Petition to pass an order directing immediate inspection of minute’s books or directing a copy thereof be sent forthwith to person requiring it.	Sec. 119 (4)	500
15	Application for re-opening of books of account, if made by any person other than Central Government, Income Tax authorities, SEBI or any other statutory regulatory body or authority.	Sec. 130 (1)	5000
16	Application by company for voluntary revision of financial statement on Board’s report.	Sec. 131 (1)	5000
17	Application for not sending the copy of representation of auditor to the members.	Sec. 140 (4)	1000
18	Application by any other person concerned for change of auditors.	Sec. 140 (5)	2000
19	Application for not sending copies of representation	Sec. 169 (4)	1000
20	Application to Tribunal for investigation into company affairs.	Sec. 213	5000
21	Application for approval for action proposed against employee.	Sec. 218(1)	1000
22	Application for imposition of restrictions on securities.	Sec. 222 (1)	2500
23	Application in cases of oppression and mismanagement.	Sec. 241 (1)	10000
24	Application for regulating the conduct of company.	Sec. 242 (4)	2500
25	Application for appointment as Managing Director	Sec. 243(1) (b)	5000
26	Application for waiver of requirement specified in clause (a) or (b) of Sec. 244 (1)	Sec. 244 (1)	2500
27	Class action suits	Sec 245	5000
28	Application for compounding of certain offences.	Sec. 441	1000
29	Appeals to NCLAT	Section 421	5000
30	Application under any other provisions specifically not mentioned herein above		1000
31	Fee for obtaining passed to certified true copy of final order other than the concerned parties parties under Rule 50		5/- per page.

TDS F.Y.2023-24 (Non Residents and Foreign Companies)

Section	Nature of Payment	TDS Rates (%)
		Non- resident	Foreign Company

Section 192	Payment of Salary	NormaNon Resident (other than company)l Slab Rate	NA
Section 192A	Payment of accumulated balance of provident fund which is taxable in the hands of an employee.	10	NA
Section 194B	Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort	30	30
Section 194BA	Winning from Online Games	30	30
Section 194BB	Winnings from horse races	30	30
Section 194E	Payment to non-resident sportsmen/sports association	20	20
Section 194EE	Payment in respect of deposits under National Savings Scheme	10	NA
Section 194F	Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India	20	NA
Section 194G	Commission on sale of lottery tickets	5	5
Section 194LB	Payment of interest on infrastructure debt fund	5	5
Sec. 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(a)(Interest income of a business trust from SPV distribution to its unitholders)	5	5
Section 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(b)(Dividend income of a business trust from SPV, in which it holds the entire share capital except the capital held by the government, and distribution to its unitholders)	10	10
Section 194LBA(3)	Payment of the nature referred to in section 10(23FCA) by business trust to unit holders(Rental/Leasing income payment of assets owned by the business trust to the unitholders )	30	40
Section 194LBB	Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].	30	40
Section 194LBC	Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)	30	40
Section 194LC	Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)*	5 / 4*	5 or 4*
Section 194LC	Long Term Bond/ rupee Denominated Bonds issue on or after 01 July 2023 listed in SE located in IFSC*	9	9
* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC
Section 194LD	Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor	5	5
Section 194N	Aggregate Cash withdrawal from Bank / Co-operative bank / Post office etc. (* by persons who have not filed ITR for 3 previous years immediately preceding the previous year and the due date for filing ITR under section 139(1) has expired)	Cash withdrawal between Rs. 20 lakhs to Rs. 1 crore : 2%	Cash withdrawal between Rs. 20 lakhs to Rs. 1 crore : 2%
Section 194N		Cash withdrawal above Rs. 1 crore : 5%	Cash withdrawal above Rs. 1 crore : 5%
Section 194N	Aggregate Cash withdrawal from Bank, Post office etc. in case of others.	2	2
Section 195	Payment of any other sum to a Non-resident
	a) Income of foreign exchange assets payable to a Non-resident Indian Citizen	20	NA
	b) Income by way of long-term capital gains referred to in Section 115E	10	10
	c) Income by way of long-term capital gains referred to in section 112(1)(c) (iii)	10	10
	d) Income by way of long-term capital gains as referred to in Section 112A exceeding Rs. 1 Lakh	10	10
	e) Income by way of short-term capital gains referred to in Section 111A	15	15
	f) Any other long-term capital gains income [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A]	20	20
	g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)	20	20
	g)i) Income by way of dividend from a unit in IFSC. ii)Income by way of dividend other than above	10 20	10 20
	h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India	20	20
	i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy	20	50 (If Aggrement made after Feb 29.02.1964 but before 01.04.1974
	j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy	20	50 (If Aggrement made after Feb 29.02.1964 but before 01.04.1974
	k) Any other income	30	40
Section 196A	Income in respect of units of non resident/Foreign company.	20	20
Section 196B	Income from units (including long-term capital gain on transfer of such units) to an offshore fund	10	10
Section 196C	Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)	10	10
Section 196D(1)	Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)	20	20

Section 196D(1A)	Interest income from securities of specified funds	10 (Surcharge / Health edu. cess is Nil)	10 (Surcharge / Health edu. cess is Nil)
Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.

The rate of TDS shall be increased by applicable surcharge and Health & Education cess as follows:-

*Payment Made to-	Surcharge	Rate	Health and Education Cess (4.00%)
Non Resident (other than company)	> 50 Lakhs but upto 1 crore	10%	Yes
	> 1 Crore but upto 2 Crore	15%	Yes
	> 2 crore but upto 5 crore	25%	Yes
	> 5 crore	37% (Old Regime) 25% (New Regime)	Yes
Non Resident Company	Between 1 crore and 10 crore	2%	Yes
Non Resident Company	> 10 crore	5%	Yes
Non Resident (Co-operative society & Firms)	> 1 crore	12%	Yes

TDS F.Y.2022-23 (Non Residents and Foreign Companies)

*Section*	*Nature of Payment*	*TDS Rates (in %)*
*1. where the person is not resident in India–**
Section 192	Payment of Salary	Normal Slab Rate
Section 192A	Payment of accumulated balance of provident fund which is taxable in the hands of an employee.	10
Section 194B	Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort	30
Section 194BB	Income by way of winnings from horse races	30
Section 194E	Payment to non-resident sportsmen/sports association	20
Section 194EE	Payment in respect of deposits under National Savings Scheme	10
Section 194F	Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India	20
Section 194G	Commission, etc., on sale of lottery tickets	5
Section 194LB	Payment of interest on infrastructure debt fund	5
Sec. 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(a)	5
Section 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(b)	10
Section 194LBA(3)	Payment of the nature referred to in section 10(23FCA) by business trust to unit holders	30
Section 194LBB	Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].	30
Section 194LBC	Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)	30
Section 194LC	Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)	5 or 4* * In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC
Section 194LD	Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor	5
Section 195	Payment of any other sum to a Non-resident
	a) Income in respect of investment made by a Non-resident Indian Citizen	20
	b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen	10
	c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112	10
	d) Income by way of long-term capital gains as referred to in Section 112A	10
	e) Income by way of short-term capital gains referred to in Section 111A	15
	f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A	20
	g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)	20
	h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India	10
	i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy	10
	j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy	10
	k) Any other income	30
Section 196B	Income from units (including long-term capital gain on transfer of such units) to an offshore fund	10
Section 196C	Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)	10
Section 196D	Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities) Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.	20


*2. In the case of a company, where the company is not a domestic company-**
Section 194B	Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort	30
Section 194BB	Income by way of winnings from horse races	30
Section 194E	Payment to non-resident sports association	20
Section 194G	Commission, etc., on sale of lottery tickets	5
Section 194LB	Payment of interest on infrastructure debt fund	5
Section 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(a)	5
Section 194LBA(2)	Payment of the nature referred to in Section 10(23FC)(b)	10
Section 194LBA(3)	Business trust shall deduct tax while distributing any income received from renting or leasing or letting out any real estate asset owned directly by it to its unit holders.	40
Section 194LBB	Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].	40
Section 194LBC	Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)	40
Section 194LC	Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)	5 or 4* * In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC
Section 194LD	Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor	5
Section 195	Payment of any other sum
	a) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 112	10
	b) Income by way of long-term capital gains as referred to in Section 112A	10
	c) Income by way of short-term capital gains referred to in Section 111A	15
	d) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33) , 10(36) and 112A	20
	e) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)	20
	f) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India	10
	g) Income by way of royalty [not being royalty of the nature referred to in point f) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976	50
	B. where the agreement is made after the 31st day of March, 1976	10
	h) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976	50
	B. where the agreement is made after the 31st day of March, 1976	10
	i) Any other income	40
Section 196B	Income from units (including long-term capital gain on transfer of such units) to an offshore fund	10
Section 196C	Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)	10
Section 196D	Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities) Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.	20

__________________________

The rate of TDS shall be increased by applicable surcharge and Health & Education cess.

Rates Of Income Tax

ASSESSMENT YEAR : 2024 -25

PREVIOUS YEAR : 2023 – 24

1. For resident Senior Citizens. (Age above 60 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 3,00,000	NIL	Upto Rs 3,00,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%	Rs 3,00,001 – Rs 6,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 6,00,001 – Rs 9,00,000	10%
Above Rs 10,00,000	30%	Rs 9,00,001 – Rs 12,00,000	15%
		Rs 12,00,001 – Rs 15,00,000	20%
		Above Rs 15,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 5,00,000	NIL	Upto Rs 3,00,000	NIL
Rs 5,00,001 – Rs 10,00,000	20%	Rs 3,00,001 – Rs 6,00,000	5%
Above Rs 10,00,000	30%	Rs 6,00,001 – Rs 9,00,000	10%
		Rs 9,00,001 – Rs 12,00,000	15%
		Rs 12,00,001 – Rs 15,00,000	20%
		Above Rs 15,00,000	30%

3. Individuals,HUF, AOP, BOI, AJP [other than those mentioned above]
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 2,50,000	NIL	Upto Rs 3,00,000	NIL
Rs 2,50,001 – Rs 5,00,000	5%	Rs 3,00,001 – Rs 6,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 6,00,001 – Rs 9,00,000	10%
Above Rs 10,00,000	30%	Rs 9,00,001 – Rs 12,00,000	15%
		Rs 12,00,001 – Rs 15,00,000	20%
		Above Rs 15,00,000	30%

Note: Rebate u/s 87A, in which resident individuals are allowed rebate

Surcharge :
10% for Individual having taxable Income exceeding 50 Lacs upto 1 Crore
15% for Individual having taxable Income exceeding 1 Crore but doesn’t exceed 2 crore rupees
25% for Individual having taxable Income exceeding 2 Crore but doesn’t exceed 5 crore rupees
37% for Individual having taxable Income exceeding 5 Crore (Not applicable for new tax regime)

Health and Education Cess: 4% on the amount of Tax plus surcharge

Companies
(A) Domestic Companies Income tax :If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2018-19) – 25% If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22% If opted for Section 115BAB (for new manufacturing companies) -15% Where its total turnover or gross receipt during the previous year 2021-22 does not exceed Rs. 400 crore- 25% Any other domestic company -30%

Companies

(A) Domestic Companies
Income tax :If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2018-19) – 25%
If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22%
If opted for Section 115BAB (for new manufacturing companies) -15%
Where its total turnover or gross receipt during the previous year 2021-22 does not exceed Rs. 400 crore- 25%
Any other domestic company -30%

MAT: 15%

Surcharge: 7% if the taxable income is between Rs.1 crore and Rs.10 Crore & 12% if the taxable income exceeds Rs.10 crores
The surcharge shall be subject to marginal relief.
The rate of surcharge in case of a company opting for taxability under Section 115BAA or Section 115BAB shall be flat 10% irrespective of amount of total income.

Health and Education Cess: 4% on the amount of Tax plus surcharge(B) Foreign CompaniesIncome tax :40% (in general )
50% (Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government)Surcharge :2% if the taxable income is between Rs.1 crore and Rs.10 Crore & 5% if the taxable income exceeds Rs.10 croresHealth and
Education Cess:4% on the amount of Tax plus surcharge

Firms & LLP
Income tax : 30%. Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore. Health and Education Cess: 4% on the amount of Tax plus surcharge.

Cooperative Socities (Under New Regime) -Section 115BAC
(A) Normal Rates: Up to Rs.10,000- 10% Rs. 10,000 to Rs. 20,000- 20% Above Rs. 20,000- 30%Surcharge : 7% if the taxable income is between Rs.1 crore and Rs.10 Crore & 12% if the taxable income exceeds Rs.10 crores. Health and Education Cess: 4% on the amount of Tax plus surcharge

(B) Special tax rates applicable to a Co-operative societies: 22%

(C) Alternate Minimum Tax (AMT) on Co-operative Society: 15%

(D) Concessional tax 15% to promote new manufacturing cooperative society: 15%

ASSESSMENT YEAR : 2023 -24

PREVIOUS YEAR : 2022 – 23

1. For resident Senior Citizens. (Age above 60 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 3,00,000	NIL	Upto Rs 2,50,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 5,00,000	NIL	Upto Rs 2,50,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 2,50,000	NIL	Upto Rs 2,50,000	NIL
Rs 2,50,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

Note: Rebate u/s 87A, in which resident individuals are allowed rebate (if their taxable income does not exceed Rs. 5 lakh) equal to 100% of income tax or Rs. 12,500 whichever less.

Surcharge :
10% for Individual having taxable Income exceeding 50 Lacs upto 1 Crore
15% for Individual having taxable Income exceeding 1 Crore but doesn’t exceed two crore rupees
25% for Individual having taxable Income exceeding 2 Crore but doesn’t exceed five crore rupees
37% for Individual having taxable Income exceeding 5 Crore
Health and Education Cess: 4% on the amount of Tax plus surcharge

Firms
Income tax : 30%. Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore. Health and Education Cess: 4% on the amount of Tax plus surcharge.

Companies
(A) Domestic Companies Income tax : If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2018-19) – 25% If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22% If opted for Section 115BAB (for new manufacturing companies) -15% Any other domestic company -30% MAT- 15% Surcharge: 7% if the taxable income exceeds Rs. 1 crore & 12% if the taxable income exceeds 10 crores However, the rate of surcharge in case of a company opting for taxability under Section 115BAA or Section 115BAB shall be 10% irrespective of amount of total income. Health and Education Cess: 4% on the amount of Tax plus surcharge
(B) Foreign Companies
Income tax :	40% (in general ) 50% (Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government)
Surcharge :	2% if the taxable income exceeds Rs. 1 crore & 5% if the taxable income exceeds 10 crores
Health and Education Cess:	4% on the amount of Tax plus surcharge

Cooperative Socities (Under Old Regime)

Upto Rs. 10,000	10%
Rs. 10,001 to Rs. 20,000	20%
Rs. 20,001 to Above	30%

Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess: 4% on the amount of Tax plus surcharge

Cooperative Socities (Under New Regime) -Section 115BAC
Income tax : Flat rate of 22% Surcharge : 10% of the Income Tax Health and Education Cess: 4% on the amount of Tax plus surcharge
Local Authorities
Income tax : 30%. Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore Health and Education Cess: 4% on the amount of Tax plus surcharge

ASSESSMENT YEAR : 2022-23

Previous year : 2021-22

1. For resident Senior Citizens. (Age above 60 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 3,00,000	NIL	Upto Rs 2,50,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 5,00,000	NIL	Upto Rs 2,50,000	NIL
		Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 2,50,000	NIL	Upto Rs 2,50,000	NIL
Rs 2,50,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

Note: Rebate u/s 87A, in which resident individuals are allowed rebate (if their taxable income does not exceed Rs. 5 lakh) equal to 100% of income tax or Rs. 12,500 whichever less.

Firms
Income tax : 30%. Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore. Health and Education Cess: 4% on the amount of Tax plus surcharge.

Companies
(A) Domestic Companies Income tax : If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2018-19) – 25% If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22% If opted for Section 115BAB (for new manufacturing companies) -15% Any other domestic company -30% MAT- 15% Surcharge: 7% if the taxable income exceeds Rs. 1 crore & 12% if the taxable income exceeds 10 crores However, the rate of surcharge in case of a company opting for taxability under Section 115BAA or Section 115BAB shall be 10% irrespective of amount of total income. Health and Education Cess: 4% on the amount of Tax plus surcharge
(B) Foreign Companies
Income tax :	40% (in general ) 50% (Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government)
Surcharge :	2% if the taxable income exceeds Rs. 1 crore & 5% if the taxable income exceeds 10 crores
Health and Education Cess:	4% on the amount of Tax plus surcharge

Cooperative Socities (Under Old Regime)

Upto Rs. 10,000	10%
Rs. 10,001 to Rs. 20,000	20%
Rs. 20,001 to Above	30%

Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess: 4% on the amount of Tax plus surcharge

Cooperative Socities (Under New Regime) -Section 115BAC
Income tax : Flat rate of 22% Surcharge : 10% of the Income Tax Health and Education Cess: 4% on the amount of Tax plus surcharge
Local Authorities
Income tax : 30%. Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore Health and Education Cess: 4% on the amount of Tax plus surcharge

Assessment year : 2021 -22

Previous year : 2020 – 21

1. For resident Senior Citizens. (Age above 60 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 3,00,000	NIL	Upto Rs 2,50,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 5,00,000	NIL	Upto Rs 2,50,000	NIL
		Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
Old Tax Slab	Rate	New Tax Slab ( Sec 115BAC)	Rate
Upto Rs 2,50,000	NIL	Upto Rs 2,50,000	NIL
Rs 2,50,001 – Rs 5,00,000	5%	Rs 2,50,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%	Rs 5,00,001 – Rs 7,50,000	10%
		Rs 7,50,001 – Rs 10,00,000	15%
Above Rs 10,00,000	30%	Rs 10,00,001 – Rs 12,50,000	20%
		Rs 12,50,001 – Rs 15,00,000	25%
		Above Rs 15,00,000	30%

Note: Rebate u/s 87A, in which resident individuals are allowed rebate (if their taxable income does not exceed Rs. 5 lakh) equal to 100% of income tax or Rs. 12,500 whichever less.

Surcharge on Income Tax computed on Other Incomes :
10% for Individual having taxable Income (Including Dividend & Income u/s 111A & 112A) exceeding 50 Lacs upto 1 Crore
15% for Individual having taxable Income (Including Dividend & Income u/s 111A & 112A) exceeding 1 Crore but upto two 2 Crore
25% for Individual having taxable Income (Excluding Dividend & Income u/s 111A & 112A) exceeding 2 Crore but upto 5 Crore
37% for Individual having taxable Income (Excluding Dividend & Income u/s 111A & 112A) exceeding 5 Crore
Surcharge on Income Tax computed on Dividend Income & Income taxable u/s 111A & 112A :
10% for Individual having taxable Income (Including Dividend & Income u/s 111A & 112A) exceeding 50 Lacs upto 1 Crore
15% for Individual having taxable Income (Including Dividend & Income u/s 111A & 112A) exceeding 1 Crore but upto two 2 Crore
15% for Individual having taxable Income (Excluding Dividend & Income u/s 111A & 112A) exceeding 2 Crore but upto 5 Crore
15% for Individual having taxable Income (Excluding Dividend & Income u/s 111A & 112A) exceeding 5 Crore
Health and Education Cess: 4% on the amount of Tax plus surcharge

Firms
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess:	4% on the amount of Tax plus surcharge.

Companies
(A) Domestic Companies Income tax : If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2019-20) – 25% If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22% If opted for Section 115BAB (for new manufacturing companies) -15% Any other domestic company -30% MAT- 15% Surcharge: 7% if the taxable income exceeds Rs. 1 crore & 12% if the taxable income exceeds 10 crores However, the rate of surcharge in case of a company opting for taxability under Section 115BAA or Section 115BAB shall be 10% irrespective of amount of total income. Health and Education Cess: 4% on the amount of Tax plus surcharge
(B) Foreign Companies
Income tax :	40% (in general ) 50% (Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government)
Surcharge :	2% if the taxable income exceeds Rs. 1 crore & 5% if the taxable income exceeds 10 crores
Health and Education Cess:	4% on the amount of Tax plus surcharge

Cooperative Socities (Under Old Regime)

Upto Rs. 10,000	10%
Rs. 10,001 to Rs. 20,000	20%
Rs. 20,001 to Above	30%

Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess: 4% on the amount of Tax plus surcharge

Cooperative Socities (Under New Regime) -Section 115BAC
Income tax :	Flat rate of 22%
Surcharge :	10% of the Income Tax
Health and Education Cess:	4% on the amount of Tax plus surcharge
Local Authorities
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore
Health and Education Cess:	4% on the amount of Tax plus surcharge

Assessment year : 2020 -21

Previous year : 2019 – 20

1. For resident Senior Citizens. (Age above 60 Years)
Up to Rs 3,00,000	NIL
Rs 3,00,001 – Rs 5,00,000	5%
Rs 5,00,001 – Rs 10,00,000	20%
Above Rs 10,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Upto Rs 5,00,000	NIL
Rs. 5,00,001 to Rs. 10,00,000	20%
Above Rs. 10,00,000	30%

3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
Upto Rs. 2,50,000	NIL
Rs. 2,50,001 to Rs. 5,00,000	5%
Rs. 5,00,001 to Rs 10,00,000	20%
Above Rs. 10,00,000	30%

Note: Rebate u/s 87A, in which resident individuals are allowed rebate *(if their taxable income does not exceed Rs. 5 lakh) equal to 100% of income tax or Rs. 12,500 whichever less.
*( by Finance Act 2019)

Firms
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess:	4% on the amount of Tax plus surcharge.

Companies
(A) Domestic Companies Income tax : If opted for Section 115BA (in case turnover or gross receipt does not exceed Rs 400 crore in the FY 2017-18) – 25%: If opted for Section 115BAA (in case assessee is not claming Profit linked deductions, unabsorbed depreciation & Losses) – 22%: If opted for Section 115BAB (for new manufacturing companies) -15%: Any other domestic company -30% : Surcharge: 7% if the taxable income exceeds Rs. 1 crore & 12% if the taxable income exceeds 10 crores: However, the rate of surcharge in case of a company opting for taxability under Section 115BAA or Section 115BAB shall be 10% irrespective of amount of total income.: Health and Education Cess: 4% on the amount of Tax plus surcharge
(B) Foreign Companies
Income tax :	40% (in general ) 50% (Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government)
Surcharge :	2% if the taxable income exceeds Rs. 1 crore & 5% if the taxable income exceeds 10 crores
Health and Education Cess:	4% on the amount of Tax plus surcharge

Cooperative Societies

Upto Rs. 10,000	10%
Rs. 10,001 to Rs. 20,000	20%
Rs. 20,001 to Above	30%

Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Health and Education Cess: 4% on the amount of Tax plus surcharge

Local Authorities
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore
Health and Education Cess:	4% on the amount of Tax plus surcharge

Assessment year : 2017 – 18

Previous year : 2016 – 17

1. For resident Senior Citizens. (Age above 60 Years)
Up to Rs 3,00,000	NIL
Rs 3,00,001 – Rs 5,00,000	10%
Rs. 5,00,001 to Rs. 10,00,000	20%
Above Rs. 10,00,000	30%

2. For resident Super Senior Citizens. (Age above 80 Years)
Upto Rs 5,00,000	NIL
Rs. 5,00,001 to Rs. 10,00,000	20%
Above Rs. 10,00,000	30%

3. Individuals, [other than those mentioned above, HUF, AOP/BOI (other than co-operative societies).
Upto Rs. 2,50,000	NIL
Rs. 2,50,001 to Rs. 5,00,000	10%
Rs. 5,00,001 to Rs 10,00,000	20%
Above Rs. 10,00,000	30%

Note: Rebate u/s 87A is added from Finance Act 2013, in which resident individuals are allowed rebate (if their taxable income does not exceed Rs. 5 lakh) equal to 100% of income tax or Rs. 5000 whichever less.

Surcharge :
15% for Individual having taxable Income exceeding 1 Crore
Education Cess : 2% on income-tax plus surcharge.
Secondary and Higher Education cess : 1% on income-tax plus surcharge
Long-Term Capital Gains: 20% on income-tax plus surcharge.
Short-Term Capital Gains u/s 111A:15% on income-tax plus surcharge.

Firms
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Education Cess :	2% on income-tax plus surcharge
Secondary and Higher Education cess :	1% on income-tax plus surcharge

Companies
(A) Domestic Companies Income tax : 30% (29% if turnover or gross receipt does not exceed Rs.5 Crore) Surcharge: 7% if the taxable income exceeds Rs. 1 crore & 12% if the taxable income exceeds 10 crores Education Cess: 2% on income-tax plus surcharge. Secondary and Higher Education cess : 1% on income-tax plus surcharge
(B) Foreign Companies
Income tax :	40% (in general )
Surcharge :	2% if the taxable income exceeds Rs. 1 crore & 5% if the taxable income exceeds 10 crores
Education Cess :	2% on income-tax plus surcharge
Secondary and Higher Education cess	1% on income-tax plus surcharge

Cooperative Societies

Upto Rs. 10,000	10%
Rs. 10,001 to Rs. 20,000	20%
Rs. 20,001 to Above	30%

Surcharge : 12% of the Income Tax, where total taxable income is more than Rs. 1 crore.
Education Cess : 2% on income-tax.
Secondary And Higher EducationCess : 1% on income tax plus surcharge

Local Authorities
Income tax :	30%.
Surcharge :	12% of the Income Tax, where total taxable income is more than Rs. 1 crore
Education Cess :	2% on income-tax plus surcharge.
Secondary and Higher Education cess:	1% on income-tax plus surcharge

Note: Last updated on 05.04.2023

USEFUL LIVES TO COMPUTE DEPRECIATION

PART ‘A’

1. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less its residual value. The useful life of an asset is the period over which an asset is expected to be available for use by an entity, or the number of production or similar units expected to be obtained from the asset by the entity

2. For the purpose of this Schedule, the term depreciation includes amortisation.

3. Without prejudice to the foregoing provisions of paragraph 1,-

1 & 1A[(i) The useful life of an asset shall not ordinarily be different from the useful life specified in Part C and the residual value of an asset shall not be more than five per cent. of the original cost of the asset:

Provided that where a company adopts a useful life different from what is specified in Part C or uses a residual value different from the limit specified above, the financial statements shall disclose such difference and provide justification in this behalf duly supported by technical advice”;]

“(ii) For intangible assets, the provisions of the accounting standards applicable for the time being in force shall apply, except in case of intangible assets (Toll Roads) created under ‘Build, Operate and Transfer’, ‘Build, Own, Operate and Transfer’ or any other form of public private partnership route in case of road projects.

Amortisation in such cases may be done as follows:-

(a) Mode of amortisation

Amortisation Rate =	Amortisation Amount ————————————–	x 100
	Cost of Intangible Assets (A)

Amortisation Amount =

Cost of Intangible Assets (A) x	Actual Revenue for the year (B) ———————————————————
	Projected Revenue from Intangible Asset (till the end of the concession period) (C)<

(b) Meaning of particulars are as follows :-

Cost of Intangible Assets (A) =	Cost incurred by the company in accordance with the accounting standards.
Actual Revenue for the year (B) =	Actual revenue (Toll Charges) received during the accounting year.
Projected Revenue from Intangible Asset (C) =	Total projected revenue from the Intangible Assets as provided to the project lender at the time of financial closure / agreement.

The amortisation amount or rate should ensure that the whole of the cost of the intangible asset is amortised over the concession period.

Revenue shall be reviewed at the end of each financial year and projected revenue shall be adjusted to reflect such changes, if any, in the estimates as will lead to the actual collection at the end of the concession period.

c) Example:-

Cost of creation of Intangible Assets	Rs. 500/- Crores
Total period of Agreement	20 Years
Time used for creation of Intangible Assets	2 Years
Intangible Assets to be amortised in	18 Years

Assuming that the Total revenue to be generated out of Intangible Assets over the period would be Rs. 600 Crores, in the following manner:-

Year No.	Revenue ( In Rs. Crores)	Remarks
Year 1	5	Actual
Year 2	7.5	Estimate *
Year 3	10	Estimate *
Year 4	12.5	Estimate *
Year 5	17.5	Estimate *
Year 6	20	Estimate *
Year 7	23	Estimate *
Year 8	27	Estimate *
Year 9	31	Estimate *
Year 10	34	Estimate *
Year 11	38	Estimate *
Year 12	41	Estimate *
Year 13	46	Estimate *
Year 14	50	Estimate *
Year 15	53	Estimate *
Year 16	57	Estimate *
Year 17	60	Estimate *
Year 18	67.5	Estimate *
Total	600

‘*’ will be actual at the end of financial year.

Based on this the charge for first year would be Rs. 4.16 Crore (approximately) (i.e. Rs. 5/Rs. 600 x Rs. 500 Crores) which would be charged to profit and loss and 0.83% (i.e. Rs. 4.16 Crore/ Rs. 500 Crore x 100) is the amortisation rate for the first year.

Where a company arrives at the amortisation amount in respect of the said Intangible Assets in accordance with any method as per the applicable Accounting Standards, it shall disclose the same.]

PART ‘B’

4. The useful life or residual value of any specific asset, as notified for accounting purposes by a Regulatory Authority constituted under an Act of Parliament or by the Central Government shall be applied in calculating the depreciation to be provided for such asset irrespective of the requirements of this Schedule.

Depreciation Rate Chart

as per Part “C” of Schedule II of The Companies Act 2013

Nature of assets	Useful Life
I. Buildings [NESD]
(a) Buildings (other than factory buildings) RCC Frame Structure	60 Years
(b) Buildings (other than factory buildings) other than RCC Frame Structure	30 Years
(c) Factory buildings	30 Year
(d) Fences, wells, tube wells	5 Years
(e) Others (including temporary structure, etc.)	3 Years
II. Bridges, culverts, bunders, etc. [NESD]	30 Years
III. Roads [NESD]
(a) Carpeted roads
(i) Carpeted Roads-RCC	10 Years
(ii) Carpeted Roads-other than RCC	5 Years
(b) Non-carpeted roads	3 Years
IV. Plant and Machinery
(i) General rate applicable to plant and machinery not covered under special plant and machinery
(a) Plant and Machinery other than continuous process plant not covered under specific industries	15 Years
2[(b) continuous process plant for which no special rate has been prescribed under (ii) below [NESD]]	25 Years
(ii) Special Plant and Machinery
(a) Plant and Machinery related to production and exhibition of Motion Picture Films
1. Cinematograph films-Machinery used in the production and exhibition of cinematograph films, recording and reproducing equipments, developing machines, printing machines, editing machines, synchronizers and studio lights except bulbs	13 Years
2. Projecting equipment for exhibition of films	13 Year
(b) Plant and Machinery used in glass manufacturing
1. Plant and Machinery except direct fire glass melting furnaces – Recuperative and regenerative glass melting furnaces	13 Years
2. Plant and Machinery except direct fire glass melting furnaces – Moulds [NESD]	8 Years
3. Float Glass Melting Furnaces [NESD]	10 Years
(c) Plant and Machinery used in mines and quarries-Portable underground machinery and earth moving machinery used in open cast mining [NESD]	8 Years
(d) Plant and Machinery used in Telecommunications [NESD]
1. Towers	18 Years
2. Telecom transceivers, switching centres, transmission and other network equipment	13 Years
3. Telecom-Ducts, Cables and optical fibre	18 Years
4. Satellites	18 Years
(e) Plant and Machinery used in exploration, production and refining oil and gas [NESD]
1. Refineries	25 Years
2. Oil and gas assets (including wells), processing plant and facilities	25 Years
3. Petrochemical Plant	25 Years
4. Storage tanks and related equipment	25 Years
5. Pipelines	30 Years
6. Drilling Rig	30 Years
7. Field operations (above ground) Portable boilers, drilling tools, well-head tanks, etc.	8 Years
8. Loggers	8 Years
(f) Plant and Machinery used in generation, transmission and distribution of power [NESD]
1. Thermal/ Gas/ Combined Cycle Power Generation Plant	40 Years
2. Hydro Power Generation Plant	40 Years
3. Nuclear Power Generation Plant	40 Years
4. Transmission lines, cables and other network assets	40 Years
5. Wind Power Generation Plant	22 Years
6. Electric Distribution Plant	35 Years
7. Gas Storage and Distribution Plant	30 Years
8. Water Distribution Plant including pipelines	30 Years
(g) Plant and Machinery used in manufacture of steel
1. Sinter Plant	20 Years
2. Blast Furnace	20 Years
3. Coke ovens	20 Years
4. Rolling mill in steel plant	20 Years
5. Basic oxygen Furnace Converter	25 Years
(h) Plant and Machinery used in manufacture of non-ferrous metals
1. Metal pot line [NESD]	40 Years
2. Bauxite crushing and grinding section [NESD]	40 Years
3. Digester Section [NESD]	40 Years
4. Turbine [NESD]	40 Years
5. Equipments for Calcination [NESD]	40 Years
6. Copper Smelter [NESD]	40 Years
7. Roll Grinder	40 Years
8. Soaking Pit	30 Years
9. Annealing Furnace	30 Years
10. Rolling Mills	30 Years
11. Equipments for Scalping, Slitting , etc. [NESD]	30 Years
12. Surface Miner, Ripper Dozer, etc., used in mines	25 Years
13. Copper refining plant [NESD]	25 Years
(i) Plant and Machinery used in medical and surgical operations [NESD]
1. Electrical Machinery, X-ray and electrotherapeutic apparatus and accessories thereto, medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines, ECG Monitors, etc.	13 Years
2. Other Equipments	15 Years
(j) Plant and Machinery used in manufacture of pharmaceuticals and chemicals [NESD]
1. Reactors	20 Years
2. Distillation Columns	20 Years
3. Drying equipments/Centrifuges and Decanters	20 Years
4. Vessel/storage tanks	20 Years
(k) Plant and Machinery used in civil construction
1. Concreting, Crushing, Piling Equipments and Road Making Equipments	12 Years
2. Heavy Lift Equipments-
Cranes with capacity of more than 100 tons	20 Years
Cranes with capacity of less than 100 tons	15 Years
3. Transmission line, Tunneling Equipments [NESD]	10 Years
4. Earth-moving equipments	9 Years
5. Others including Material Handling /Pipeline/Welding Equipments [NESD]	12 Years
(l) Plant and Machinery used in salt works [NESD]	15 Years
V. Furniture and fittings [NESD]
(i) General furniture and fittings	10 Years
(ii) Furniture and fittings used in hotels, restaurants and boarding houses, schools, colleges and other educational institutions, libraries; welfare centres; meeting halls, cinema houses; theatres and circuses; and furniture and fittings let out on hire for use on the occasion of marriages and similar functions.	8 Years
VI. Motor Vehicles [NESD]
1. Motor cycles, scooters and other mopeds	10 Years
2. Motor buses, motor lorries, motor cars and motor taxies used in a business of running them on hire	6 Years
3. Motor buses, motor lorries and motor cars other than those used in a business of running them on hire	8 Years
4. Motor tractors, harvesting combines and heavy vehicles	8 Years
5. Electrically operated vehicles including battery powered or fuel cell powered vehicles	8 Years
VII. Ships [NESD]
1. Ocean-going ships
(i) Bulk Carriers and liner vessels	25 Years
(ii) Crude tankers, product carriers and easy chemical carriers with or without conventional tank coatings.	20 Years
(iii) Chemicals and Acid Carriers:
(a) With Stainless steel tanks	25 Years
(b) With other tanks	20 Years
(iv) Liquified gas carriers	30 Years
(v) Conventional large passenger vessels which are used for cruise purpose also	30 Years
(vi) Coastal service ships of all categories	30 Years
(vii) Offshore supply and support vessels	20 Years
(viii) Catamarans and other high speed passenger for ships or boats	20 Years
(ix) Drill ships	25 Years
(x) Hovercrafts	15 Years
(xi) Fishing vessels with wooden hull	10 Years
(xii) Dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes	14 Years
2. Vessels ordinarily operating on inland waters-
(i) Speed boats	13 Years
(ii) Other vessels	28 Years
VIII. Aircrafts or Helicopters [NESD]	20 Years
IX. Railways sidings, locomotives, rolling stocks, tramways and railways used by concerns, excluding railway concerns [NESD]	15 Years
X. Ropeway structures [NESD]	15 Years
XI. Office equipment [NESD]	5 Years
XII. Computers and data processing units [NESD]
(i) Servers and networks	6 Years
(ii) End user devices, such as, desktops, laptops, etc.	3 Years
XIII. Laboratory equipment [NESD]
(i) General laboratory equipment	10 Yeras
(ii) Laboratory equipments used in educational institutions	5 Years
XIV. Electrical Installations and Equipment [NESD]	10 Years
XV. Hydraulic works, pipelines and sluices [NESD]	15 Years

Notes :

1. “Factory buildings” does not include offices, godowns, staff quarters.

2. Where, during any financial year, any addition has been made to any asset, or where any asset has been sold, discarded, demolished or destroyed, the depreciation on such assets shall be calculated on a pro rata basis from the date of such addition or, as the case may be, up to the date on which such asset has been sold, discarded,demolished or destroyed.

3. The following information shall also be disclosed in the accounts, namely:-

(i) depreciation methods used; and

(ii) the useful lives of the assets for computing depreciation, if they are different from the life specified in the Schedule.

4 [4(a) Useful life specified in part C of the schedule is for whole of the asset and where cost of a part of the asset is significant to total cost of the asset and useful life of that part is different from the useful life of the remaining asset, useful life of that significant part shall be determined separately.

(b) The requirement under sub-paragraph (a) shall be voluntary in respect of the financial year commencing on or after the 1st April, 2014 and mandatory for financial statements in respect of financial years commencing on or after the 1st April, 2015]

5 [5. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Ordinarily, the residual value of an asset is often in significant but it should generally be not more than 5% of the original cost of the asset.]

6. The useful lives of assets working on shift basis have been specified in the Schedule based on their single shift working. Except for assets in respect of which no extra shift depreciation is permitted (indicated by NESD in Part C above), if an asset is used for any time during the year for double shift, the depreciation will increase by 50% for that period and in case of the triple shift the depreciation shall be calculated on the basis of 100% for that period.

7. From the date this Schedule comes into effect, the carrying amount of the asset as on that date-

(a) shall be depreciated over the remaining useful life of the asset as per this Schedule;

(b) after retaining the residual value, 5[may be recognized] in the opening balance of retained earnings where the remaining useful life of an asset is nil.

8. ”Continuous process plant” means a plant which is required and designed to operate for twenty-four hours a day.

TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE [See rule 5] APPENDIX I

Block of assets	Depreciation allowance as percentage of written down value
1	2

PART A TANGIBLE ASSETS

I. BUILDING
1)	Buildings which are used mainly for residential purposes except hotels and boarding houses	5
2)	Buildings other than those used mainly for residential purposes and not covered by sub-items (1) above and (3) below	10
3)	Buildings acquired on or after the 1st day of September, 2002 for installing machinery and plant forming part of water supply project or water treatment system and which is put to use for the purpose of business of providing infrastructure facilities under clause (i) of subsection (4) of section 80-IA	40
4)	Purely temporary erections such as wooden structures	40
II. FURNITURE AND FITTINGS
	Furniture and fittings including electrical fittings	10
III. MACHINERY AND PLANT
1)	Machinery and plant other than those covered by sub-items (2), (3) and (8) below	15
2)	Motor cars, other than those used in a business of running them on hire, acquired or put to use on or after the 1st day of April, 1990	15
3)	(i)Aeroplanes – Aeroengines	40
	(ii) Motor buses, motor lorries and motor taxis used in a business of running them on hire	30
	(iii) Commercial vehicle which is acquired by the assessee on or after the 1st day of October, 1998, but before the 1st day of April, 1999 and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32	40
	(iv) New commercial vehicle which is acquired on or after the 1st day of October, 1998, but before the 1st day of April, 1999 in replacement of condemned vehicle of over 15 years of age and is put to use for any period before the 1st day of April, 1999 for the purposes of business or profession in accordance with the third proviso to clause (ii) of sub-section (1) of section 32	40
	(v) New commercial vehicle which is acquired on or after the 1st day of April, 1999 but before the 1st day of April, 2000 in replacement of condemned vehicle of over 15 years of age and is put to use before the 1st day of April, 2000 for the purposes of business or profession in accordance with the second proviso to clause (ii) of sub-section (1) of section 32	40
	(vi) New commercial vehicle which is acquired on or after the 1st day of April, 2001 but before the 1st day of April, 2002 and is put to use before the 1st day of April, 2002 for the purposes of business or profession	40
	(via)New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of October, 2009 and is put to use before the 1st day of October, 2009 for the purposes of business or profession	40
	(vii) Moulds used in rubber and plastic goods factories	30
	(viii) Air pollution control equipment, being – Electrostatic precipitation systems Felt-filter systems Dust collector systems Scrubber-counter current/venturi/packedbed/cyclonic scrubbers Ash handling system and evacuation system	40
	(ix) Water pollution control equipment, being – (a) Mechanical screen systems (b) Aerated detritus chambers (including air compressor) (c) Mechanically skimmed oil and grease removal systems (d) Chemical feed systems and flash mixing equipment (e) Mechanical flocculators and mechanical reactors (f) Diffused air/mechanically aerated activated sludge systems (g) Aerated lagoon systems (h) Biofilters (i) Methane-recovery anaerobic digester systems (j) Air floatation systems (k) Air/steam stripping systems (l) Urea Hydrolysis systems (m) Marine outfall systems (n) Centrifuge for dewatering sludge (o) Rotating biological contractor or bio-disc (p) Ion exchange resin column (q) Activated carbon column	40
	(x) (a) Solidwaste, control equipments being, – caustic/lime/chrome/ mineral/cryolite recovery system (b) Solidwaste recycling and resource recovery systems	40
	(xi) Machinery and plant, used in semi-conductor industry covering all integrated circuits (ICs) (excluding hybrid integrated circuits) ranging from small scale integration (SSI) to large scale integration/very large scale integration (LSI/VLSI) as also discrete semi-conductor devices such as diodes, transistors, thyristors, triacs, etc., other than those covered by entries (viii), (ix) and (x) of this sub-item and sub-item (8) below.	30
	(xia) Life Saving medical equipment being- (a) D.C.Defibrillators for internal use and pace makers. (b) Haemodialysors. (c) Heart lung machine. (d) Cobalt therapy unit. (e) Colour Doppler. (f) Spect Gamma Camera. (g) Vascular Angiography System including Digital subtraction Angiography. (h) Ventilator used with anaesthesia apparatus. (i) Magnetic Resonance Imaging System (j) Surgical Laser. (k) Ventilator other than those used with anaesthesia (l) Gamma knife. (m) Bone Marrow Transplant Equipment including silastic long standing intravenous catheters for chemotherapy. (n) Fibreoptic endoscopes including Paediatric resectoscope/audit resectoscope Peritoneoscopes, Arthoscope, Microaryngoscope, Fibresoptic Flexible Nasal Pharyngo, Video Laryngo Bronchoscope, fibreoptic Flaxible Laryngo Bronchoscope, Video Laryngo Bronchoscope and Video Oescophago Gastroscope, Stroboscope, Fibreoptic Flexible oesophago Gastroscope. (o) Laparoscope (single incision)	40
4)	Containers made of glass or plastic used as re-fills	40
5)	Computers including computer software	40
6)	Machinery and plant, used in weaving, processing and garment sector of textile industry, which is purchased under TUFS on or after the 1st day of April, 2001 but before the 1st day of April, 2004 and is put to use before the 1st day of April, 2004	40
7)	Machinery and plant, acquired and installed on or after the 1st day of September, 2002 in a water supply project or a water treatment system and which is put to use for the purpose of business of providing infrastructure facility under clause (i) of sub-section (4) of section 80-IA	40
8)	(i)Wooden parts used in artificial silk manufacturing machinery	40
	(ii)Cinematograph films – bulbs of studio lights	40
	(iii)Match factories – Wooden match frames	40
	(iv) Mines and quarries: (a) Tubs, winding ropes, haulage ropes and sand stowing pipes (b) Safety lamps	40
	(v) Salt works – Salt pans, reservoirs and condensers, etc., made of earthy, sandy or clayey material or any other similar material	40
	(vi) Flour mills – Rollers	40
	(vii) Iron and steel industry – Rolling mill rolls	40
	(viii) Sugar works – Rollers	40
	(ix) Energy saving devices, being- A. Specialised boilers and furnaces: (a) Ignifluid/fluidized bed boilers (b) Flameless furnaces and continuous pusher type furnaces (c) Fluidized bed type heat treatment furnaces (d) High efficiency boilers (thermal efficiency higher than75 per cent in case of coal fired and 80 per cent in case of oil/gas fired boilers)	40
	B. Instrumentation and monitoring system for monitoring energy flows: (a) Automatic electrical load monitoring systems (b) Digital heat loss meters (c) Micro-processor based control systems (d) Infra-red thermography (e) Meters for measuring heat losses, furnace oil flow, steam flow, electricz energy and power factor meters (f) Maximum demand indicator and clamp on power meters (g) Exhaust gases analyser (h) Fuel oil pump test bench	40
	C. Waste heat recovery equipment: (a) Economisers and feed water heaters (b) Recuperators and air pre-heaters (c) Heat pumps (d) Thermal energy wheel for high and low temperature waste heat recovery	40
	D. Co-generation systems: (a) Back pressure pass out, controlled extraction, extractioncum- condensing turbines for co-generation along with pressure boilers (b) Vapour absorption refrigeration systems (c) Organic rankine cycle power systems (d) Low inlet pressure small steam turbines	40
	E. Electrical equipment: (a) Shunt capacitors and synchronous condenser systems (b) Automatic power cut off devices (relays) mounted on individual motors (c) Automatic voltage controller (d) Power factor controller for AC motors (e) Solid state devices for controlling motor speeds (f) Thermally energy-efficient stenters (which require 800 or less kilocalories of heat to evaporate one kilogram of water) (g) Series compensation equipment (h) Flexible AC Transmission (FACT) devices – Thyristor controlled series compensation equipment (i) Time of Day (TOD) energy meters (j) Equipment to establish transmission highways for National Power Grid to facilitate transfer of surplus power of one region to the deficient region (k) Remote terminal units/intelligent electronic devices, computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control and data acquisition systems, energy management systems and distribution management systems for power transmission systems (l) Special energy meters for Availability Based Tariff (ABT)	40
	F. Burners: (a) 0 to 10 per cent excess air burners (b) Emulsion burners (c) Burners using air with high pre-heat temperature (above 300°C)	40
	G. Other equipment: (a) Wet air oxidation equipment for recovery of chemicals and heat (b) Mechanical vapour recompressors (c) Thin film evaporators (d) Automatic micro-processor based load demand controllers (e) Coal based producer gas plants (f) Fluid drives and fluid couplings (g) Turbo charges/super-charges (h) Sealed radiation sources for radiation processing plants	40
	(x) Gas cylinders including valves and regulators	40
	(xi) Glass manufacturing concerns – Direct fire glass melting furnaces	40
	(xii) Mineral oil concerns: (a) Plant used in field operations (above ground) distribution – Returnable packages (b) Plant used in field operations (below ground), but not including kerbside pumps including under ground tanks and fittings used in field operations (distribution) by mineral oil concerns (c) Oil wells not covered in clauses (a) and (b)”(with effect from the assessment year 2016-17)	40 15
	(xiii) Renewal energy devices being – (a) Flat plate solar collectors (b) Concentrating and pipe type solar collectors (c) Solar cookers (d) Solar water heaters and systems (e) Air/gas/fluid heating systems (f) Solar crop drivers and systems (g) Solar refrigeration, cold storages and air conditioning systems (h) Solar steels and desalination systems (i) Solar power generating systems (j) Solar pumps based on solar-thermal and solar-photovoltaic conversion (k) Solar-photovoltaic modules and panels for water pumping and other applications (l) Wind mills and any specially designed devices which run on wind mills installed on or before March 31, 2012 or installed on or after 1st day of April, 2014 (m) Any special devices including electric generators and pumps running on wind energy installed on or before March 31, 2012 or installed on or after 1st day of April, 2014 (n) Biogas-plant and biogas-engines (o) Electrically operated vehicles including battery powered or fuel-cell powered vehicles (p) Agricultural and municipal waste conversion devices producing energy (q) Equipment for utilising ocean waste and thermal energy (r) Machinery and plant used in the manufacture of any of the above sub-items.	40

9)	i) Books owned by assessees carrying on a profession – (a) Books, being annual publications (b) Books, other than those covered by entry (a) above	40 40
9)	ii) Books owned by assessees carrying on business in running lending libraries	40
IV. SHIPS
1)	Ocean-going ships including dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes and fishing vessels with wooden hull	20
2)	Vessels rdinarily operating on inland waters, not covered by sub-item (3) below	20
3)	Vessels ordinarily operating on inland waters being speed boats	20

PART B INTANGIBLE ASSETS

Know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature

Notes:

1. “Buildings” include roads, bridges, culverts, wells and tubewells.

2. A building shall be deemed to be a building used mainly for residential purposes, if the built-up floor area thereof used for residential purposes is not less than sixty-six and two-third per cent of its total built up floor area and shall include any such building in the factory premises.

3. In respect of any structure or work by way of renovation or improvement in or in relation to a building referred to in Explanation 1 of clause (ii) of sub-section (1) of section 32, the percentage to be applied will be the percentage specified against sub-item (1) or (2) of item I as may be appropriate to the class of building in or in relation to which the renovation or improvement is effected. Where the structure is constructed or the work is done by way of extension of any such building, the percentage to be applied would be such percentage as would be appropriate, as if the structure or work constituted a separate building.

4. Water treatment system includes system for desalinisation, demineralisation and purification of water.

5. “Electrical fittings” include electrical wiring, switches, sockets, other fittings and fans, etc.

6. “Commercial vehicle” means “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle” and “medium passenger motor vehicle” but does not include “maxi-cab”, “motor-cab”, “tractor” and “road-roller”. The expressions “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle”, “medium passenger motor vehicle”, “maxi-cab”, “motor-cab”, “tractor” and “roadroller” shall have the meanings respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

7. “Computer software” means any computer programme recorded on any disc, tape, perforated media or other information storage device.

8. “TUFS” means Technology Upgradation Fund Scheme announced by the Government of Indiain the form of a Resolution of the Ministry of Textiles vide No.28/1/99-CTI of 31.3.1999.

9. Machinery and plant includes pipes needed for delivery from the source of supply of raw water to the plant and from the plant to the storage facility.

10. “Speed boat” means a motor boat driven by a high speed internal combustion engine capable of propelling the boat at a speed exceeding 24 kilometres per hour in still water and so designed that when running at a speed, it will plane, i.e., its bow will rise from the water.’/

FILING FEES FOR INCORPORATION OF A COMPANY HAVING A SHARE CAPITAL

Authorised Capital Rs.	Memorandum of Association Rs.	*E-Form INC-32 (Spice) & AOA Rs.**	Total Rs.
1,00,000.00	–	–	–
200,000.00	–	–	–
300,000.00	–	–	–
400,000.00	–	–	–
500,000.00	–	–	–
600,000.00	–	–	–
700,000.00	–	–	–
1,000,000.00	–	–	–
1,500,000.00	51,000.00	900.00	51,900.00
2,000,000.00	66,000.00	900.00	66,900.00
2,500,000.00	81,000.00	1,000.00	81,000.00
3,000,000.00	96,000.00	1,000.00	97,000.00
3,500,000.00	111,000.00	1,000.00	112,000.00
4,000,000.00	126,000.00	1,000.00	127,000.00
4,500,000.00	141,000.00	1,000.00	142,000.00
5,000,000.00	156,000.00	1,000.00	157,000.00
6,000,000.00	166,000.00	1,000.00	167,000.00
7,000,000.00	176,000.00	1,000.00	177,000.00
8,000,000.00	186,000.00	1,000.00	187,000.00
9,000,000.00	196,000.00	1,000.00	197,000.00
10,000,000.00	206,000.00	1,100.00	207,100.00
20,000,000.00	281,000.00	1,100.00	282,100.00
30,000,000.00	356,000.00	1,100.00	357,100.00
40,000,000.00	431,000.00	1,100.00	432,100.00
50,000,000.00	506,000.00	1,100.00	507,100.00
*Note:- This is combined fees of E-form INC-32(Spice) & AOA. Filing fees of E-Form INC-32 fees is Rs.500 & AOA as per Share capital criteria.

FEES FOR FILING VARIOUS DOCUMENTS OR FOR REGISTERING ANY FACT UNDER COMPANIES ACT, 2013 (EXCEPT FOR FORM NO SH. 7)

Nominal Share Capital		Fees per document
1.	Less than Rs. 100000	Rs. 200
2.	Rs. 100000 less than Rs. 500000	Rs. 300
3.	Rs. 500000 less than Rs. 2500000	Rs. 400
4.	Rs. 2500000 or more less than Rs. 1 Crore	Rs. 500
5.	Rs. 1 Crore or more	Rs. 600
Form No. SH 7 For Increasing Authorised Capital
The difference between the fee payable on the proposed Authorized Capital and on the existing Capital at the rates prevailing on date of filing.
For enhancement of Authorized Capital or for registration of a new company, an additional stamp duty is payable @0.15% of the increased authorized capital or fresh authorized capital of new company as per Delhi Stamp Act.

FEE ON APPLICATIONS (INCLUDING APPEAL) MADE TO CENTRAL GOVERNMENT

	Application made by	OPC & Small Companies	Other than OPC & Small Companies
(i)	A Company having an authorized Share Capital of :
	(a) Upto Rs 25,00,000	1000	2000
	(b) More than Rs 25,00,000 and upto Rs 50,00,000	2500	5000
	(c) More than Rs 50,00,000 and upto Rs 5 Crores	N/A	10000
	(d) More than Rs 5 Crores and upto Rs 10 Crores	N/A	15000
	(c) More Than Rs 10 Crores	N/A	20000
(ii)	A Company limited by guarantee but not having share capital	–	2000
(iii)	Section 8 Company	–	2000
(iv)	Foreign Company	–	5000
(v)	Application for Allotment of DIN U/S 153	500	500

ADDITIONAL FEES FOR LATE FILING OF DOCUMENT

Document	Period of Delay	Rate of Additional Fee
Form No. SH 7 (increase in Share Capital)	Up to 6 Months	Beyond 6 Months
Form No. SH 7 (increase in Share Capital)	2.5% pm on normal fee	3% pm on normal fee
Other Documents	i) Upto 15 days (Sec. 93, 139 & 157)	One time of normal filing fee
	ii) More than 15 days and upto 30 days	Two times of normal filing fee
	iii) More than 30 days and upto 60 days	Four times of normal filing fee
	iv) More than 60 days and upto 90 days	Six times of normal filing fee
	v) More than 90 days and upto 180 days	Ten times of normal filing fee
	vi) More than 180 days and upto 270 days	Twelve times of normal filing fee

OTHER FEE TO BE PAID

Inspection of File and Charges	Charges
File Inspection	Rs. 100
Charges Inspection	Rs. 100
Fees for Obtaining Certified Copy
Certificate of Incorporation	Rs. 100
Other Certified Copies	Rs. 25 per page

Financial Year	Cost Inflation Index
2023-2024	348
2022-2023	331
2021-2022	317
2020-2021	301
2019-2020	289
2018-2019	280
2017-2018	272
2016-2017	264
2015-2016	254
2014-2015	240
2013-2014	220
2012-2013	200
2011-2012	184
2010-2011	167
2009-2010	148
2008-2009	137
2007-2008	129
2006-2007	122
2005-2006	117
2004-2005	113
2003-2004	109
2002-2003	105
2001-2002	100

RATES OF INTEREST ON NSC (IX ISSUE)

Year	01-12-2011 to 31-03-2012	01-04-2012 to 31-03-2013	01-04-2013 to 31-03-2014	01-04-2014 to 31-03-2015	01-04-2015 to 19-12-2015 (Discontinued w.e.f 20/12/2015)
1st Year	8.89	9.10	8.99	8.99	8.99
2nd Year	9.68	9.93	9.80	9.80	9.80
3rd Year	10.54	10.83	10.68	10.68	10.68
4th Year	11.48	11.81	11.64	11.64	11.64
5th Year	12.50	12.89	12.69	12.69	12.69
6th Year	13.61	14.06	13.83	13.83	13.83
7th Year	14.82	15.34	15.08	15.08	15.08
8th Year	16.13	16.74	16.43	16.43	16.43
9th Year	17.57	18.26	17.91	17.91	17.91
10th Year	19.13	19.92	19.52	19.52	19.52

GOLD & SILVER RATES

YEAR	GOLD RATES IN RS./10 GRAM (STANDARD 24 CARATS)	SILVER RATES IN RS./KG
31.03.2023	59512	71582
31.03.2022	51278	66990
31.03.2021	44013	62862
31.03.2020	43000	39200
31.03.2019	31640	37245
31.03.2018	30680	38355
31.03.2017	28950	42000
31.03.2016	28340	36990
31.03.2015	26245	37825
31.03.2014	28470	43070
31.03.2013	29610	54030
31.03.2012	28040	56290
31.03.2011	20775	56900
31.03.2010	16320	27255
31.03.2009	15105	22165
31.03.2008	12125	23625
31.03.2007	9395	19520
31.03.2006	8490	17405
31.03.2005	6180	10675
31.03.2004	6065	11770
31.03.2003	5310	7695
31.03.2002	5010	7875
31.03.2001	4190	7215
31.03.2000	4380	7900
31.03.1999	4235	7615
31.03.1998	4045	8560
31.03.1997	4725	7345
31.03.1996	5160	7346
31.03.1995	4680	6335
31.03.1994	4598	7124
31.03.1993	4140	5489
31.03.1992	4334	8040
31.03.1991	3466	6646
31.03.1990	3200	6463
31.03.1989	3140	6755
31.03.1988	3130	6066
31.03.1987	2570	4794
31.03.1986	2140	4015
31.03.1985	2130	3955
31.03.1984	1975	3570
31.03.1983	1800	3105
31.03.1982	1700	2720
31.03.1981	1670	2715
31.03.2019	31640	37245
31.03.2018	30680	38355
31.03.2017	28950	42000
31.03.2016	28340	36990
31.03.2015	26245	37825
31.03.2014	28470	43070
31.03.2013	29610	54030
31.03.2012	28040	56290
31.03.2011	20775	56900
31.03.2010	16320	27255
31.03.2009	15105	22165
31.03.2008	12125	23625
31.03.2007	9395	19520
31.03.2006	8490	17405
31.03.2005	6180	10675
31.03.2004	6065	11770
31.03.2003	5310	7695
31.03.2002	5010	7875
31.03.2001	4190	7215
31.03.2000	4380	7900
31.03.1999	4235	7615
31.03.1998	4045	8560
31.03.1997	4725	7345
31.03.1996	5160	7346
31.03.1995	4680	6335
31.03.1994	4598	7124
31.03.1993	4140	5489
31.03.1992	4334	8040
31.03.1991	3466	6646
31.03.1990	3200	6463
31.03.1989	3140	6755
31.03.1988	3130	6066
31.03.1987	2570	4794
31.03.1986	2140	4015
31.03.1985	2130	3955
31.03.1984	1975	3570
31.03.1983	1800	3105
31.03.1982	1700	2720
31.03.1981	1670	2715

State wise stamp duty rules for eForm 1, Memorandum of Association (MoA), Articles of Associations (AoA), eForm SH-7 and eForm FC-1)

Stamp duty rules for Form INC-2/INC-7/INC-29, MoA, AoA, and SH-7

NAME OF STATE/ UNION TERRITORY	AMOUNT IN RUPEES
NAME OF STATE/ UNION TERRITORY	INC-2/INC-7/INC-29	MOA	AOA	SH-7	REMARKS
DELHI
DELHI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	200	0.15% OF AUTHORISED CAPITAL SUBJECT TO A MAXIMUM STAMP DUTY OF RS. 25 LAKHS OF STAMP DUTY	STAMP DUTY SHALL BE: 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 25 LAKHS.
DELHI (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	200	200	NIL
DELHI (SECTION 8 COMPANIES)	10	NIL	NIL	NIL
HARYANA
HARYANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	15	60	60 IF AUTHORISED CAPITAL IS LESS THAN OR EQUAL TO RS. 1 LAKH 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH	NIL
HARYANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	15	60	60	NIL
HARYANA (SECTION 8 COMPANIES)	15	NIL	NIL	NIL
MAHARASHTRA
MAHARASHTRA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	100	200	1000 ON EVERY RS. 5 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY.	STAMP DUTY SHALL BE RS. 1000 ON EVERY RS.5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY. HOWEVER, IN THE CASE OF INCREASE OF AUTHORISED CAPITAL BEYOND RS. 2,50,00,00,000/-, NO STAMP DUTY SHALL BE PAYABLE	FOR EG- FOR SH-7 IF AUTH. CAPITAL IS INCREASED FROM RS. 240 CRORES TO RS. 300 CRORES THEN STAMP DUTY PAYABLE SHALL BE CALCULATED ON RS. 10 CRORES (I.E. RS. 250 CRORES RS. 240 CRORES) AND NOT ON RS. 60 CRORES (I.E. RS. 300 CRORES- RS.240 CRORES) AS NO STAMP DUTY IS PAYABLE BEYOND AUTHORISED CAPITAL OF RS. 250 CRORES.
MAHARASHTRA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	100	NIL	NIL	NIL
MAHARASHTRA (SECTION 8 COMPANIES)	100	NIL	NIL	NIL
ORISSA
ORISSA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	300	300	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 AND SECTION 8 COMPANIES.
ANDHRA PRADESH
ANDHRA PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	0.15% OF THE AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS	0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL. STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.
ANDHRA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	1000	1000	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
TELANGANA
TELANGANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	0.15% OF THE AUTHORIZED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS	0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL. STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.
TELANGANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	1000	1000	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
BIHAR
BIHAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY.	STAMP DUTY SHALL BE HIGHER OF (I) OR (II), (I) RS. 1000/- (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE.
BIHAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	500	1000	NIL
BIHAR (SECTION 8 COMPANIES)	20	NIL	NIL	NIL
JHARKHAND
JHARKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	5	63	105	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
JHARKHAND (SECTION 8 COMPANIES)	5	NIL	NIL	NIL
JAMMU AND KASHMIR
JAMMU AND KASHMIR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	150	150 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 300 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH	NIL
JAMMU AND KASHMIR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	150	150	NIL
JAMMU AND KASHMIR (SECTION 8 COMPANIES)	10	NIL	NIL	NIL
TAMILNADU
TAMIL NADU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	200	300	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
TAMIL NADU (SEVTION 8 COMPANIES)	20	NIL	NIL	NIL
PUDUCHERRY
PUDUCHERRY (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	200	300	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
PUDUCHERRY (SECTION 8 COMPANIES)	10	NIL	NIL	NIL
ASSAM
ASSAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	15	200	310	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MEGHALAYA
MEGHALAYA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	100	300	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MANIPUR
MANIPUR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	100	150	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
NAGALAND
NAGALAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	100	150	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
TRIPURA
TRIPURA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	100	150	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
ARUNACHAL PRADESH
ARUNACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	200	500	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MIZORAM
MIZORAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	100	150	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
KERALA
KERALA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	25	1000	FOR COMPANIES HAVING AUTHORISED CAPITAL UP TO RS. 10 LAKHS- RS. 2,000/- FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 10 LAKHS AND UP TO RS. 25 LAKHS- RS. 5,000/- FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 25 LAKHS- 0.5% OF THE AUTORIZED CAPITAL	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
KERALA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	25	1000	2000	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
LAKSHADWEEP
LAKSHADWEEP (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	25	500	1000	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MADHYA PRADESH
MADHYA PRADESH (COMPANIES HAVING SHARE CAPITAL)	50	2500	0.15% OF AUTHORISED CAPITAL SUBJECT TO MINIUMM OF RUPEES 5000 AND MAXIMUM OF RUPEES 25 LAKH OF STAMP DUTY.	STAMP DUTY SHALL BE 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 5000 AND MAXIMUM OF RS. 25 LAKHS OF STAMP DUTYLESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RRS.5000 AND MAXIMUM OF RS.25 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED ON OR AFTER 16TH SEPT 14) OR 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 1000 AND MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED PRIOR TO 16TH SEPT 14) AS THE CASE MAY BE.
MADHYA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL)	10	2500	5000	NIL
CHHATTISGARH
CHHATTISGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY	STAMP DUTY SHALL BE HIGHER OF (I) OR (II), (I) RS. 1000/- (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE
CHHATTISGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	1000	NIL
CHHATTISGARH (SECTION 8 COMPANIES)	10	NIL	NIL	NIL
RAJASTHAN
RAJASTHAN (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	0.5% OF AUTHORISED CAPITAL	0.5% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM STAMP DUTY OF RS. 25 LAKHS	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 25 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 25 LAKHS OF STAMP DUTY.
RAJASTHAN (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	500	NIL	THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
PUNJAB
PUNJAB (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	25	5000	5000 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 10,000 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH	NIL
PUNJAB (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	25	5000	5000	NIL
PUNJAB (SECTION 8 COMPANIES)	25	NIL	NIL	NIL
HIMACHAL PRADESH
HIMACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	3	60	60 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH	NIL
HIMACHAL PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	3	60	60	NIL
HIMACHAL PRADESH (SECTION 8 COMPANIES)	3	NIL	NIL	NIL
CHANDIGARH
CHANDIGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	3	500	1000	NIL
CHANDIGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	3	500	1000	NIL
CHANDIGARH (SECTION 8 COMPANIES)	3	NIL	NIL	NIL
UTTAR PRADESH
UTTAR PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	500	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
UTTAR PRADESH (SECTION 8 COMPANIES)	NIL	NIL	NIL	NIL	THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
UTTARAKHAND
UTTARAKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	500	500	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
UTTARAKHAND (SECTION 8 COMPANIES)	NIL	NIL	NIL	NIL	THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
WEST BENGAL
WEST BENGAL (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	10	60	300	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
WEST BENGAL (SECTION 8 COMPANIES)	10	NIL	NIL	NIL
KARNATAKA
KARNATAKA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	1000	500 ON EVERY RS.10 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF	500 ON EVERY RS.10 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF, SUBJECT TO A MINIMUM OF 500.
KARNATAKA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	1000	500	NIL
KARNATAKA (SECTION 8 COMPANIES)	20	NIL	NIL	NIL
GUJRAT
GUJARAT (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	100	0.5% OF AUTHORIZED CAPITAL SUBJECT TO MAXIMUM OF 5 LAKHS	STAMP DUTY SHALL BE- 0.5% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.5% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
GUJARAT (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	100	1000	NIL
GUJARAT (SECTION 8 COMPANIES)	20	NIL	NIL	NIL
DADRA AND NAGAR HAVELI
DADRA AND NAGAR HAVELI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	1	15	25	NIL	THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
DADRA AND NAGAR HAVELI (SECTION 8 COMPANIES)	1	NIL	NIL	NIL
GOA
GOA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	50	150	RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORISED CAPITAL.	RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF.
GOA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	50	150	1000	NIL
GOA (SECTION 8 COMPANIES)	50	NIL	NIL	NIL
DAMAN AND DIU
DAMAN AND DIU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	150	RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORIZED CAPITAL.	RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF
DAMAN AND DIU (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	150	1000	NIL
DAMAN AND DIU (SECTION 8 COMPANIES)	20	NIL	NIL	NIL
ANDAMAN AND NICOBAR
ANDAMAN AND NICOBAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	200	300	NIL
ANDAMAN AND NICOBAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)	20	200	300	NIL
ANDAMAN AND NICOBAR (SECTION 8 COMPANIES)	20	NIL	NIL	NIL

LIMITED LIABILITY PARTNERSHIP FEES (ANNEXURE A)

1. For registration of Limited Liability Partnership including conversion of a firm or a private company or an unlisted public company into Limited Liability Partnership:

Limited Liability Partnership whose contribution does not exceed Rs. 1 lakh Rs. 500/-
Limited Liability Partnership whose contribution exceeds Rs. 1 lakh but does not exceed Rs. 5 lakhs Rs. 2000/-
Limited Liability Partnership whose contribution exceeds Rs. 5 lakhs but does not exceed Rs. 10 lakhs Rs.4000/-
Limited Liability Partnership whose contribution exceeds Rs. 10 lakh Rs. 5000/-

2. The difference between the fees payable on the increased slab of contribution and the fees paid on the preceding slab of contribution shall be paid through Form 3.

3. For filing, registering or recording any document, form, statement, notice, Statement of Accounts and Solvency, annual return and an application alongwith the Statement for conversion of a firm or a private company or an unlisted public company into LLP by this Act or by these rules required or authorized to be filed, registered or recorded:

Limited Liability Partnership whose contribution does not exceed Rs. 1 lakh Rs. 50/-
Limited Liability Partnership whose contribution exceeds Rs. 1 lakh but does not exceed Rs. 5 lakhs Rs. 100/-
Limited Liability Partnership whose contribution exceeds Rs. 5 lakhs but does not exceed Rs. 10 lakhs Rs. 150/-
Limited Liability Partnership whose contribution exceeds Rs. 10 lakh Rs. 200/-

4. Fee for any application other than application for conversion of a firm or a private company or an unlisted public company into LLP shall be as under:-

An application for reservation of name u/s 16 is Rs. 200/-
An application for direction to change the name u/s 18 is 1[ Rs. 5000/-]
Application for reservation of name under Rule 18(3) is Rs. 10000/-
Application for renewal of name under rule 18(3) is Rs. 5000/-
Application for obtaining DPIN under rule 10(5) is Rs. 100/-

5. Fee for inspection of documents or for obtaining certified copy thereof shall be as under:-

For inspection of documents of an LLP under section 36 is Rs. 50/-
For Copy or extract of any document under section 36 to be certified by Registrar is Rs. 5/- per page or fractional part thereof

6. Fee for filing any form or a Statement of Account and Solvency or a notice or a document by foreign limited liability partnership:

For filing a document under rule 34(1) is Rs. 5000/-
Any other form or Statement of Account and Solvency or notice or document is Rs. 1000/-

Note:-

1. The Fees was 10,000/- ,Prior to LLP (Amendment) Rules 2010.

COMPARISON OF DEDUCTION U/S 80TTA & 80TTB.

Paticulars	80TTA	80TTB	Remarks
Applicable wef	AY 2013-14	AY 2019-20	Till AY 2018-19 80TTA available to senior citizens also.
Deductor to whom applicable	Banks, Cooperative banks, Post offices etc.	Banks, Cooperative banks, Post offices etc.	Not applicable to other deductors like Companies who may have taken deposits.
Deductee to whom applicable	Individuals (other than Senior citizens) & HUF	Senior Citizens	Either 80TTA or 80TTB can be claimed.
Residential status of deductee	Residents & Non-residents	Residents only
Type of payment on which applicable	Interest on Savings account	Interest on Savings account & Fixed Deposits	No benefit to persons other than senior citizens for interest on FD.
Maximum deduction	10000	50000	Deductor to give remarks “R” for 80TTB till amount reaches 50,000
Where to claim	ITR (as TDS not applicable on interest on savings account)	TDS & ITR.

Allahabad Bank	Andhra Bank	Bank of Baroda
Bank of India	Bank of Maharashtra	Canara Bank
Central Bank	Corporation Bank	Dena Bank
HDFC	ICICI Bank	IDBI Limited
Indian Bank	Indian Overseas Bank	Oriental Bank of Commerce
Punjab & Sindh Bank	Punjab National Bank	Vijaya Bank
State Bank of Bikaner & Jaipur	State Bank of Hyderabad	State Bank of India
State Bank of Indore	State Bank of Mysore	State Bank of Patiala
State Bank of Travancore	Syndicate Bank	The Jammu and Kashmir Bank
UCO Bank	Union Bank of India	United Bank of India
Axis Bank	Yes Bank

Allahabad Bank	Andhra Bank	Bank of Baroda
Bank of India	Bank of Maharashtra	Canara Bank
Central Bank	Corporation Bank	Dena Bank
HDFC Bank	ICICI Bank	IDBI Limited
Indian Bank	Indian Overseas Bank	Oriental Bank of Commerce
Punjab & Sindh Bank	Punjab National Bank	Reserve Bank of India
State Bank of Bikaner & Jaipur	State Bank of Hyderabad	State Bank of India
State Bank of Indore	State Bank of Mysore	State Bank of Patiala
State Bank of Travancore	Syndicate Bank	The Jammu and Kashmir Bank
UCO Bank	Union Bank of India	United Bank of India
Vijaya Bank

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FILING FEES FOR INCORPORATION OF A COMPANY HAVING A SHARE CAPITAL

FEES FOR FILING VARIOUS DOCUMENTS OR FOR REGISTERING ANY FACT UNDER COMPANIES ACT, 2013 (EXCEPT FOR FORM NO SH. 7)

FEE ON APPLICATIONS (INCLUDING APPEAL) MADE TO CENTRAL GOVERNMENT

ADDITIONAL FEES FOR LATE FILING OF DOCUMENT

OTHER FEE TO BE PAID

List of IFSC codes of branches

List of BSR codes of branches authorised to collect direct taxes

RATES OF INTEREST ON NSC (IX ISSUE)

GOLD & SILVER RATES

COMPARISON OF DEDUCTION U/S 80TTA & 80TTB.

Tax Advisory

Financial Advisory

Economics Offence Law

Corporate Law

Audit and Assurance

Risk Advisory

Tax Advisory

Financial Advisory

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Corporate Law

Audit and Assurance

Risk Advisory

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Important Links to Follow

Services

Navigation

Quick Link

Copyright © 2023 CWS | All rights reserved

Rates Of Income Tax

ASSESSMENT YEAR : 2024 -25

PREVIOUS YEAR : 2023 – 24

ASSESSMENT YEAR : 2023 -24

PREVIOUS YEAR : 2022 – 23

ASSESSMENT YEAR : 2022-23

Previous year : 2021-22

Assessment year : 2021 -22

Previous year : 2020 – 21

Assessment year : 2020 -21

Previous year : 2019 – 20

Assessment year : 2017 – 18

Previous year : 2016 – 17

USEFUL LIVES TO COMPUTE DEPRECIATION

PART ‘A’

(a) Mode of amortisation

(b) Meaning of particulars are as follows :-

c) Example:-

PART ‘B’

Depreciation Rate Chart

Notes :

TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE [See rule 5] APPENDIX I

PART A TANGIBLE ASSETS

PART B INTANGIBLE ASSETS

Notes:

FILING FEES FOR INCORPORATION OF A COMPANY HAVING A SHARE CAPITAL

FEES FOR FILING VARIOUS DOCUMENTS OR FOR REGISTERING ANY FACT UNDER COMPANIES ACT, 2013 (EXCEPT FOR FORM NO SH. 7)

FEE ON APPLICATIONS (INCLUDING APPEAL) MADE TO CENTRAL GOVERNMENT

ADDITIONAL FEES FOR LATE FILING OF DOCUMENT

OTHER FEE TO BE PAID

List of IFSC codes of branches

List of BSR codes of branches authorised to collect direct taxes

RATES OF INTEREST ON NSC (IX ISSUE)

GOLD & SILVER RATES

State wise stamp duty rules for eForm 1, Memorandum of Association (MoA), Articles of Associations (AoA), eForm SH-7 and eForm FC-1)

Stamp duty rules for Form INC-2/INC-7/INC-29, MoA, AoA, and SH-7

LIMITED LIABILITY PARTNERSHIP FEES (ANNEXURE A)

COMPARISON OF DEDUCTION U/S 80TTA & 80TTB.

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