Income Tax for 2008-09

Rates of income-tax applicable to Kerala State Government Employees during the Financial Year 2008-09
(As per Indian Union Budget 2008-09)
(I) For Woman, and below the age of sixty-five years at any time during the previous year,—
	Range of Total income	Income-tax
(1)	Upto Rs. 1,80,000	Nil
(2)	Rs. 1,80,001 - Rs. 3,00,000	10 % of (Total income - Rs. 1,80,000)
(3)	Rs. 3,00,001 - Rs. 5,00,000	Rs. 12,000 + 20 % of (Total income - Rs. 3,00,000)
(4)	Above Rs. 5,00,000	Rs. 52,000 + 30 % of (Total income - Rs. 5,00,000)
(II) For Individual who is of the age of sixty-five years or more at any time during the previous year,—
	Range of Total income	Income-tax
(1)	Upto Rs. 2,25,000	Nil;
(2)	Rs. 2,25,001 - Rs. 3,00,000	10 % of (Total income - Rs. 3,00,000)
(3)	Rs. 3,00,001 - Rs. 5,00,000	Rs. 7,500 + 20 % of (Total income - Rs. 3,00,000)
(4)	Above Rs. 5,00,000	Rs. 47,500 + 30 % of (Total income - Rs. 5,00,000)
(III) For Other Individuals
	Range of Total income	Income-tax
(1)	Upto Rs. 1,50,000	Nil;
(2)	Rs. 1,50,001 - Rs. 3,00,000	10 % of (Total income - Rs. 1,50,000)
(3)	Rs. 3,00,001 - Rs. 5,00,000	Rs. 15,000 + 20 % of (Total income - Rs. 3,00,000)
(4)	Above Rs. 5,00,000	Rs. 55,000 + 30 % of (Total income - Rs. 5,00,000)
Additions to Income-tax
(1)	Surcharge :
	Total Income upto 10,00,000	Nil
	Total Income above 10,00,000	10 % of Income tax
	(The total amount payable as income-tax and surcharge on total income exceeding ten lakh rupees shall not exceed the total amount payable as income-tax on a total income of ten lakh rupees by more than the amount of income that exceeds ten lakh rupees)
(2)	Education Cess :
	All cases	2% of (Income-tax + Surcharge)
(3)	Secondary and Higher Education Cess:
	All cases	1% of (Income-tax + Surcharge)