Income Tax Department

Income Tax Return Statistics

Assessment Year 2012-13

Objective

The objective of publishing this statistics is to encourage wider use and analysis of Income-tax data by Departmental personnel and academicians.

Methodology Adopted

The methodology adopted is as under:

i. The template for statistics was prepared on the basis of previous statistics published by the Department and assessment of information available in various databases of the Income Tax Department.

ii. The statistics have been generated from e-filed returns (digitally signed or where ITRV has been received) and paper returns captured in system upto 18th December 2014.

iii. In cases where more than one return is submitted, the values in the latest return have been considered.

iv. “Top 20 values” in  each attribute of Statistics was reviewed to identify apparent data entry mistakes.

v. The statistics were prepared after eliminating identified data entry errors, if any, in “in “Top 20 values”. As a result the count would be lower in some tables.

vi. Various terms used in the statistics have been defined below respective tables.

Limitations

The statistics relating to sources of income have been prepared on the basis of values mentioned in e-filed returns and values captured from paper returns and the same may contain data entry errors on the part of the taxpayers/ return filers. Therefore, the accuracy of the statistics is limited by the accuracy of returns.

The values as quoted in/captured from the income-tax returns have been compiled. Only information in “Top 20 values”for each attribute of statistics was reviewed to identify apparent data entry mistakes, if any.

Disclaimer

Whilst the Income Tax Statistics have been prepared in good faith, it is not and does not purport to be comprehensive. Neither Income Tax Department, nor any of its officers or employees accept any liability or responsibility for the accuracy, reasonableness or completeness of, or for any errors, omissions or misstatements, negligent or otherwise, relating to the data or any representation or warranty, express or implied, with respect to the information contained in this Income Tax Statistics or on the data on which this Statistics is based and liability therefore is hereby expressly disclaimed.

Download Full Income Tax Return Statistics for Assessment Year 2012-13 in PDF

1. Income Tax Returns – All Taxpayers

1.1 All Taxpayers – Range of Salary Income (AY 2012-13)

Range No. of Returns Sum of Salary Income (In Crore INR) Average Salary Income (in Lakh INR)
< 0
= 0195,10,557
>0 and <=1,50,00016,00,82714,9610.93
>150,000 and <= 2,00,00010,67,61918,8591.77
>2,00,000 and <=2,50,00010,24,42923,1232.26
>2,50,000 and <= 3,50,00019,18,85857,0792.97
>3,50,000 and <= 4,00,0008,06,73630,2173.75
>4,00,000 and <= 4,50,0007,54,23632,0504.25
>4,50,000 and <= 5,00,0006,96,24233,0334.74
>5,00,000 and <= 5,50,0005,95,32031,1915.24
>5,50,000 and <= 9,50,00020,23,7031,40,4726.94
>9,50,000 and <= 10,00,0001,00,1609,7609.74
>10,00,000 and <=15,00,0005,92,45271,46912.06
>15,00,000 and <= 20,00,0002,07,15835,56917.17
>20,00,000 and <= 25,00,0001,10,70724,71022.32
>25,00,000 and <= 50,00,0001,24,48341,30633.18
>50,00,000 and <= 1,00,00,00036,77625,03368.07
>1,00,00,000 and <=5,00,00,00017,51630,662175.05
>5,00,00,000 and <=10,00,00,0006554,375667.90
>10,00,00,000 and <=25,00,00,0001562,1581,383.40
>25,00,00,000 and <=50,00,00,000268093,110.67
>50,00,00,000 and <=100,00,00,00064126,872.97
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 311,88,622 6,27,246  

Notes

1. Salary Income is the income under the head “Salaries” as computed in the return of income

2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value range slab.

3. The “Average Salary Income” is the average Salary Income within the value range slab i.e. “Sum of Salary Income” divided by total number of returns within the value range slab

1.2 All Taxpayers – Range of House Property Income (AY 2012-13)

Range No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income (in Lakh INR)
< 06,06,091-3,298-0.54
= 0284,20,105
>0 and <=1,50,00015,49,0289,3330.60
>150,000 and <= 2,00,0001,78,3793,0851.73
>2,00,000 and <=2,50,0001,09,2422,4242.22
>2,50,000 and <= 3,50,0001,16,9613,4192.92
>3,50,000 and <= 4,00,00031,4171,1753.74
>4,00,000 and <= 4,50,00026,0991,1054.23
>4,50,000 and <= 5,00,00019,4709234.74
>5,00,000 and <= 5,50,00016,8938845.23
>5,50,000 and <= 9,50,00059,4934,1586.99
>9,50,000 and <= 10,00,0003,2163139.74
>10,00,000 and <=15,00,00020,4172,48112.15
>15,00,000 and <= 20,00,0009,4961,63417.21
>20,00,000 and <= 25,00,0005,4421,21022.24
>25,00,000 and <= 50,00,00010,2153,50634.32
>50,00,000 and <= 1,00,00,0004,1782,87268.75
>1,00,00,000 and <=5,00,00,0002,2214,108184.95
>5,00,00,000 and <=10,00,00,0001621,147707.76
>10,00,00,000 and <=25,00,00,000658911,370.50
>25,00,00,000 and <=50,00,00,000247923,299.96
>50,00,00,000 and <=100,00,00,00064227,034.81
>100,00,00,000 and <=500,00,00,000262731,325.94
>500,00,00,000
Total 311,88,622 43,211  

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income.

2. Loss under the head “Income from house property” is also included in the House Property Income.

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab.

1.3 All Taxpayers – Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 03,860-21,598-559.54
= 0147,04,225
>0 and <=1,50,00044,60,69135,7870.80
>150,000 and <= 2,00,00051,33,94491,6411.79
>2,00,000 and <=2,50,00025,03,88055,3072.21
>2,50,000 and <= 3,50,00019,95,76257,9292.90
>3,50,000 and <= 4,00,0004,48,95516,7493.73
>4,00,000 and <= 4,50,0003,34,80814,1654.23
>4,50,000 and <= 5,00,0002,64,55912,5434.74
>5,00,000 and <= 5,50,0001,92,41410,0635.23
>5,50,000 and <= 9,50,0006,50,92345,7237.02
>9,50,000 and <= 10,00,00037,7703,6839.75
>10,00,000 and <=15,00,0001,75,84621,20212.06
>15,00,000 and <= 20,00,00073,94912,73517.22
>20,00,000 and <= 25,00,00041,3709,22322.29
>25,00,000 and <= 50,00,00079,51227,52434.62
>50,00,000 and <= 1,00,00,00040,58428,34869.85
>1,00,00,000 and <=5,00,00,00033,70269,814207.15
>5,00,00,000 and <=10,00,00,0005,15636,035698.89
>10,00,00,000 and <=25,00,00,0003,77458,4401,548.49
>25,00,00,000 and <=50,00,00,0001,34747,2093,504.73
>50,00,00,000 and <=100,00,00,00072550,3426,943.70
>100,00,00,000 and <=500,00,00,0006611,36,38120,632.53
>500,00,00,0002054,50,7122,19,859.41
Total 311,88,622 12,69,953  

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

1.4 All Taxpayers – Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income(in Lakh INR)
< 086,514-15,864-18.34
= 0308,83,549
>0 and <=1,50,0001,05,8615860.55
>150,000 and <= 2,00,00017,6293061.74
>2,00,000 and <=2,50,00010,7682412.24
>2,50,000 and <= 3,50,00013,0603862.96
>3,50,000 and <= 4,00,0004,8861833.75
>4,00,000 and <= 4,50,0003,9021664.24
>4,50,000 and <= 5,00,0003,4911664.75
>5,00,000 and <= 5,50,0003,0151585.24
>5,50,000 and <= 9,50,00015,8931,1547.26
>9,50,000 and <= 10,00,0001,4051379.76
>10,00,000 and <=15,00,0009,4951,16712.29
>15,00,000 and <= 20,00,0005,8371,01217.35
>20,00,000 and <= 25,00,0003,78584822.41
>25,00,000 and <= 50,00,0008,7853,08635.13
>50,00,000 and <= 1,00,00,0005,0663,53869.84
>1,00,00,000 and <=5,00,00,0004,4418,985202.31
>5,00,00,000 and <=10,00,00,0006034,223700.36
>10,00,00,000 and <=25,00,00,0003935,8831,496.88
>25,00,00,000 and <=50,00,00,0001113,7583,385.92
>50,00,00,000 and <=100,00,00,000583,9866,873.08
>100,00,00,000 and <=500,00,00,0006413,85221,643.79
>500,00,00,0001132,1622,92,385.99
Total 311,88,622 70,121  

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s)as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

 

1.5 All Taxpayers – Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income (in Lakh INR)
< 01,79,947-30,041-16.69
= 0305,20,643
>0 and <=1,50,0004,02,6831,0460.26
>150,000 and <= 2,00,00018,4563221.74
>2,00,000 and <=2,50,00011,8272642.23
>2,50,000 and <= 3,50,00014,5714302.95
>3,50,000 and <= 4,00,0004,8361813.75
>4,00,000 and <= 4,50,0003,8231624.24
>4,50,000 and <= 5,00,0003,3091584.76
>5,00,000 and <= 5,50,0002,6621395.23
>5,50,000 and <= 9,50,00010,8047717.14
>9,50,000 and <= 10,00,000787779.77
>10,00,000 and <=15,00,0004,45254312.19
>15,00,000 and <= 20,00,0002,29139617.26
>20,00,000 and <= 25,00,0001,40231422.41
>25,00,000 and <= 50,00,0002,87999934.70
>50,00,000 and <= 1,00,00,0001,5451,06568.96
>1,00,00,000 and <=5,00,00,0001,3192,730206.98
>5,00,00,000 and <=10,00,00,0001681,153686.13
>10,00,00,000 and <=25,00,00,0001412,2141,570.38
>25,00,00,000 and <=50,00,00,000451,5583,463.02
>50,00,00,000 and <=100,00,00,000161,0996,867.38
>100,00,00,000 and <=500,00,00,000152,80618,705.49
>500,00,00,00011,0561,05,610.82
Total 311,88,622 -10,558  

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”.

2. Loss from the transfer of short-term capital assets under the head “Capital Gains” is also included in the Short Term Capital Gains Income.

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab.

1.6 All Taxpayers – Range of Other Sources Income (AY 2012-13)

Range No. of Returns Sum of Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 08,820-33-0.37
= 0165,21,778
>0 and <=1,50,000116,82,59439,2310.34
>150,000 and <= 2,00,00013,05,41723,0051.76
>2,00,000 and <=2,50,0005,55,14912,3232.22
>2,50,000 and <= 3,50,0004,92,70214,3712.92
>3,50,000 and <= 4,00,0001,21,1094,5233.73
>4,00,000 and <= 4,50,00088,0053,7294.24
>4,50,000 and <= 5,00,00070,5133,3484.75
>5,00,000 and <= 5,50,00054,6242,8585.23
>5,50,000 and <= 9,50,0001,77,48112,4167.00
>9,50,000 and <= 10,00,0009,1588939.75
>10,00,000 and <=15,00,00044,9245,39812.02
>15,00,000 and <= 20,00,00017,4793,00617.20
>20,00,000 and <= 25,00,0009,5922,13722.28
>25,00,000 and <= 50,00,00016,3625,58534.13
>50,00,000 and <= 1,00,00,0006,8944,73068.61
>1,00,00,000 and <=5,00,00,0004,8049,426196.21
>5,00,00,000 and <=10,00,00,0005824,098704.14
>10,00,00,000 and <=25,00,00,0003865,9301,536.32
>25,00,00,000 and <=50,00,00,0001214,0273,328.29
>50,00,00,000 and <=100,00,00,000644,4786,996.94
>100,00,00,000 and <=500,00,00,0005510,83019,690.05
>500,00,00,00099,5271,05,850.28
Total 311,88,622 1,85,832  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income.

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab.

1.7 All Taxpayers – Range of Interest Income (AY-2012-13)

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 030-0-0.61
= 0251,22,875
>0 and <=1,50,00052,89,11213,2840.25
>150,000 and <= 2,00,0002,21,8653,8491.73
>2,00,000 and <=2,50,0001,30,1682,9052.23
>2,50,000 and <= 3,50,0001,45,5084,2792.94
>3,50,000 and <= 4,00,00043,3161,6193.74
>4,00,000 and <= 4,50,00032,5721,3814.24
>4,50,000 and <= 5,00,00026,0731,2364.74
>5,00,000 and <= 5,50,00020,7741,0885.24
>5,50,000 and <= 9,50,00079,3515,6187.08
>9,50,000 and <= 10,00,0005,1214999.74
>10,00,000 and <=15,00,00029,3023,54312.09
>15,00,000 and <= 20,00,00012,6692,18217.22
>20,00,000 and <= 25,00,0007,1671,59722.28
>25,00,000 and <= 50,00,00012,6984,34534.22
>50,00,000 and <= 1,00,00,0005,3383,66368.63
>1,00,00,000 and <=5,00,00,0003,7737,467197.90
>5,00,00,000 and <=10,00,00,0004262,967696.42
>10,00,00,000 and <=25,00,00,0003004,6311,543.57
>25,00,00,000 and <=50,00,00,000933,0853,316.96
>50,00,00,000 and <=100,00,00,000443,1037,051.51
>100,00,00,000 and <=500,00,00,000428,35419,889.32
>500,00,00,00054,89897,962.91
Total 311,88,622 85,591  

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab.

1.8 All Taxpayers -Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Sum of Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 0
= 0298,42,260
>0 and <=1,50,00011,94,0427,4890.63
>150,000 and <= 2,00,00031,4385441.73
>2,00,000 and <=2,50,00020,9104672.23
>2,50,000 and <= 3,50,00025,4757502.94
>3,50,000 and <= 4,00,0008,0613013.74
>4,00,000 and <= 4,50,0006,4582744.24
>4,50,000 and <= 5,00,0005,3112524.75
>5,00,000 and <= 5,50,0004,2302225.24
>5,50,000 and <= 9,50,00018,3661,3167.16
>9,50,000 and <= 10,00,0001,3731349.75
>10,00,000 and <=15,00,0008,2691,00912.21
>15,00,000 and <= 20,00,0004,56478817.26
>20,00,000 and <= 25,00,0002,91965122.31
>25,00,000 and <= 50,00,0006,3372,21034.87
>50,00,000 and <= 1,00,00,0003,6422,54469.86
>1,00,00,000 and <=5,00,00,0003,6287,599209.45
>5,00,00,000 and <=10,00,00,0006194,281691.53
>10,00,00,000 and <=25,00,00,0004386,6981,529.14
>25,00,00,000 and <=50,00,00,0001585,3663,396.29
>50,00,00,000 and <=100,00,00,000644,5037,036.38
>100,00,00,000 and <=500,00,00,0005010,40820,815.51
>500,00,00,0001010,1581,01,582.10
Total 311,88,622 67,963  

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income.

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab.

1.9 All Taxpayers – Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 03,46,884-3,89,765-112.36
= 03,96,928
>0 and <=1,50,00043,52,46636,2740.83
>150,000 and <= 2,00,000111,21,8501,99,1401.79
>2,00,000 and <=2,50,00038,52,21585,4652.22
>2,50,000 and <= 3,50,00036,29,1141,06,6492.94
>3,50,000 and <= 4,00,00011,98,97044,8553.74
>4,00,000 and <= 4,50,0009,85,10641,7554.24
>4,50,000 and <= 5,00,0008,30,55939,4494.75
>5,00,000 and <= 5,50,0006,72,69135,2045.23
>5,50,000 and <= 9,50,00021,54,4031,51,5517.03
>9,50,000 and <= 10,00,0001,29,56812,6329.75
>10,00,000 and <=15,00,0006,92,53583,60412.07
>15,00,000 and <= 20,00,0002,80,09848,21117.21
>20,00,000 and <= 25,00,0001,55,06434,52522.27
>25,00,000 and <= 50,00,0002,25,76576,64333.95
>50,00,000 and <= 1,00,00,00091,07462,87069.03
>1,00,00,000 and <=5,00,00,00060,0721,17,088194.91
>5,00,00,000 and <=10,00,00,0006,32043,910694.78
>10,00,00,000 and <=25,00,00,0003,97860,9191,531.39
>25,00,00,000 and <=50,00,00,0001,33946,4613,469.82
>50,00,00,000 and <=100,00,00,00071449,7796,971.81
>100,00,00,000 and <=500,00,00,0006751,39,20020,622.15
>500,00,00,0001984,29,9202,17,131.18
Total 311,88,586 15,56,337  

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

1.10 All Taxpayers – Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 024-0-0.02
= 0173,51,402
>0 and <=1,50,000121,62,23926,2350.22
>150,000 and <= 2,00,0003,42,2195,9451.74
>2,00,000 and <=2,50,0002,42,6815,4222.23
>2,50,000 and <= 3,50,0003,03,5678,9622.95
>3,50,000 and <= 4,00,0001,00,2733,7513.74
>4,00,000 and <= 4,50,00080,3703,4094.24
>4,50,000 and <= 5,00,00068,1443,2324.74
>5,00,000 and <= 5,50,00056,5742,9665.24
>5,50,000 and <= 9,50,0002,18,89615,4877.08
>9,50,000 and <= 10,00,00013,7451,3409.75
>10,00,000 and <=15,00,00086,52810,51312.15
>15,00,000 and <= 20,00,00042,9827,41117.24
>20,00,000 and <= 25,00,00025,2485,63122.30
>25,00,000 and <= 50,00,00049,09616,94034.50
>50,00,000 and <= 1,00,00,00022,74215,64468.79
>1,00,00,000 and <=5,00,00,00017,04534,082199.95
>5,00,00,000 and <=10,00,00,0002,30215,912691.21
>10,00,00,000 and <=25,00,00,0001,40821,7491,544.69
>25,00,00,000 and <=50,00,00,00051818,1003,494.12
>50,00,00,000 and <=100,00,00,00029120,2756,967.28
>100,00,00,000 and <=500,00,00,00025252,99221,028.52
>500,00,00,0006393,5821,48,543.40
Total 311,88,609 3,89,577  

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

2. Income Tax Returns – Individuals

Individual- Range of Salary Income (AY 2012-13)

Range (in INR) No. of Returns Sum of Salary Income (In Crore INR) Average Salary Income (in Lakh INR)
< 0
= 0170,89,773
>0 and <=1,50,00016,00,16714,9560.93
>150,000 and <= 2,00,00010,67,30018,8531.77
>2,00,000 and <=2,50,00010,24,31523,1202.26
>2,50,000 and <= 3,50,00019,18,71457,0752.97
>3,50,000 and <= 4,00,0008,06,68530,2153.75
>4,00,000 and <= 4,50,0007,54,20232,0484.25
>4,50,000 and <= 5,00,0006,96,21033,0324.74
>5,00,000 and <= 5,50,0005,95,29831,1905.24
>5,50,000 and <= 9,50,00020,23,5831,40,4646.94
>9,50,000 and <= 10,00,0001,00,1559,7609.74
>10,00,000 and <=15,00,0005,92,41871,46412.06
>15,00,000 and <= 20,00,0002,07,14135,56617.17
>20,00,000 and <= 25,00,0001,10,70024,70822.32
>25,00,000 and <= 50,00,0001,24,47241,30233.18
>50,00,000 and <= 1,00,00,00036,77525,03268.07
>1,00,00,000 and <=5,00,00,00017,51530,661175.05
>5,00,00,000 and <=10,00,00,0006554,375667.9
>10,00,00,000 and <=25,00,00,0001562,1581,383.40
>25,00,00,000 and <=50,00,00,000268093,110.67
>50,00,00,000 and <=100,00,00,00064126,872.97
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 287,66,266 6,27,200  

Notes

1. Salary Income is the income under the head “Salaries” as computed in the return of income

2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value range slab.

3. The “Average Salary Income” is the average Salary Income within the value range slab i.e. “Sum of Salary Income” divided by total number of returns within the value range slab

4. Salary income has also been reported by some taxpayers other than individuals (e.g. HUF).

2.1 Individual- Range of House Property Income (AY 2012-13)

Range (in INR) No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income(in Lakh INR)
< 06,06,046-3,298-0.54
= 0261,64,481
>0 and <=1,50,00014,55,1098,7270.60
>150,000 and <= 2,00,0001,63,7592,8321.73
>2,00,000 and <=2,50,0001,00,0432,2202.22
>2,50,000 and <= 3,50,0001,05,4553,0812.92
>3,50,000 and <= 4,00,00027,8311,0413.74
>4,00,000 and <= 4,50,00022,7129624.23
>4,50,000 and <= 5,00,00017,0108064.74
>5,00,000 and <= 5,50,00014,6297665.23
>5,50,000 and <= 9,50,00049,9863,4916.98
>9,50,000 and <= 10,00,0002,6682609.74
>10,00,000 and <=15,00,00016,1481,95812.12
>15,00,000 and <= 20,00,0007,0931,21917.18
>20,00,000 and <= 25,00,0003,95187822.22
>25,00,000 and <= 50,00,0006,4512,18633.89
>50,00,000 and <= 1,00,00,0002,1511,45067.42
>1,00,00,000 and <=5,00,00,0007251,210166.89
>5,00,00,000 and <=10,00,00,0001384646.08
>10,00,00,000 and <=25,00,00,0005561,126.90
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 287,66,266 29,927  

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

2.2 Individual- Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 0596-76-12.82
= 0136,87,437
>0 and <=1,50,00037,58,01832,2670.86
>150,000 and <= 2,00,00049,67,26388,7301.79
>2,00,000 and <=2,50,00024,30,55553,6732.21
>2,50,000 and <= 3,50,00019,02,23255,1712.90
>3,50,000 and <= 4,00,0004,18,53815,6103.73
>4,00,000 and <= 4,50,0003,08,77313,0614.23
>4,50,000 and <= 5,00,0002,40,44911,3984.74
>5,00,000 and <= 5,50,0001,74,1069,1055.23
>5,50,000 and <= 9,50,0005,69,04539,8297.00
>9,50,000 and <= 10,00,00030,9113,0149.75
>10,00,000 and <=15,00,0001,36,29516,35912.00
>15,00,000 and <= 20,00,00050,6238,69717.18
>20,00,000 and <= 25,00,00026,0335,79522.26
>25,00,000 and <= 50,00,00041,63414,17034.03
>50,00,000 and <= 1,00,00,00015,12010,29068.06
>1,00,00,000 and <=5,00,00,0007,82014,362183.66
>5,00,00,000 and <=10,00,00,0005133,449672.27
>10,00,00,000 and <=25,00,00,0002433,7161,529.12
>25,00,00,000 and <=50,00,00,000371,2393,349.68
>50,00,00,000 and <=100,00,00,000181,3447,466.55
>100,00,00,000 and <=500,00,00,00061,37322,885.58
>500,00,00,000167367,316.16
Total 287,66,266 4,03,251  

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

2.3 Individual- Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income (in Lakh INR)
< 075,568-3,585-4.74
= 0284,91,258
>0 and <=1,50,00098,8515480.55
>150,000 and <= 2,00,00016,2942831.74
>2,00,000 and <=2,50,0009,9662232.24
>2,50,000 and <= 3,50,00012,0733572.96
>3,50,000 and <= 4,00,0004,4411663.75
>4,00,000 and <= 4,50,0003,5621514.24
>4,50,000 and <= 5,00,0003,2151534.75
>5,00,000 and <= 5,50,0002,7551445.24
>5,50,000 and <= 9,50,00014,4711,0507.25
>9,50,000 and <= 10,00,0001,2661249.76
>10,00,000 and <=15,00,0008,5091,04512.28
>15,00,000 and <= 20,00,0005,16689617.34
>20,00,000 and <= 25,00,0003,33774722.39
>25,00,000 and <= 50,00,0007,4202,59534.98
>50,00,000 and <= 1,00,00,0004,0822,84169.61
>1,00,00,000 and <=5,00,00,0003,3126,541197.48
>5,00,00,000 and <=10,00,00,0003892,686690.55
>10,00,00,000 and <=25,00,00,0002293,4171,492.22
>25,00,00,000 and <=50,00,00,000481,6243,383.31
>50,00,00,000 and <=100,00,00,000271,9097,069.93
>100,00,00,000 and <=500,00,00,000265,87122,579.82
>500,00,00,000169369,254.82
Total 287,66,266 30,479  

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

2.4 Individual- Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income(in Lakh INR)
< 01,59,633-2,912-1.82
= 0281,76,224
>0 and <=1,50,0003,61,2049230.26
>150,000 and <= 2,00,00015,5392711.75
>2,00,000 and <=2,50,00010,1642272.23
>2,50,000 and <= 3,50,00012,4533682.95
>3,50,000 and <= 4,00,0004,1441553.75
>4,00,000 and <= 4,50,0003,2731394.25
>4,50,000 and <= 5,00,0002,7441314.76
>5,00,000 and <= 5,50,0002,2081165.23
>5,50,000 and <= 9,50,0008,9126347.12
>9,50,000 and <= 10,00,000621619.77
>10,00,000 and <=15,00,0003,43041712.16
>15,00,000 and <= 20,00,0001,69329217.24
>20,00,000 and <= 25,00,00099022122.35
>25,00,000 and <= 50,00,0001,81262234.31
>50,00,000 and <= 1,00,00,00078153268.17
>1,00,00,000 and <=5,00,00,000414769185.84
>5,00,00,000 and <=10,00,00,00017107628.75
>10,00,00,000 and <=25,00,00,0006891,476.79
>25,00,00,000 and <=50,00,00,00041283,197.73
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 287,66,2663,290  

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

2.5 Individual- Range of Other Sources Income (AY 2012-13)

Range No. of Returns Sum of Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 08,797-33-0.37
= 0149,49,488
>0 and <=1,50,000111,64,13136,8150.33
>150,000 and <= 2,00,00011,71,36220,6531.76
>2,00,000 and <=2,50,0005,05,92611,2302.22
>2,50,000 and <= 3,50,0004,38,53512,7852.92
>3,50,000 and <= 4,00,0001,06,7773,9873.73
>4,00,000 and <= 4,50,00077,0013,2624.24
>4,50,000 and <= 5,00,00060,4392,8684.75
>5,00,000 and <= 5,50,00046,5712,4375.23
>5,50,000 and <= 9,50,0001,49,85210,4696.99
>9,50,000 and <= 10,00,0007,7427559.75
>10,00,000 and <=15,00,00037,8744,54912.01
>15,00,000 and <= 20,00,00014,4662,48517.18
>20,00,000 and <= 25,00,0007,7301,72122.27
>25,00,000 and <= 50,00,00012,3384,18633.92
>50,00,000 and <= 1,00,00,0004,6293,13767.76
>1,00,00,000 and <=5,00,00,0002,3804,274179.56
>5,00,00,000 and <=10,00,00,0001531,070699.45
>10,00,00,000 and <=25,00,00,000628591,385.08
>25,00,00,000 and <=50,00,00,000103043,042.53
>50,00,00,000 and <=100,00,00,00021055,243.86
>100,00,00,000 and <=500,00,00,000110310,281.04
>500,00,00,000
Total 287,66,2661,28,020  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

2.6 Individual- Range of Interest Income (AY 2012-13)

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 026-0-0.70
= 0232,74,593
>0 and <=1,50,00048,73,18611,5300.24
>150,000 and <= 2,00,0001,72,8042,9971.73
>2,00,000 and <=2,50,0001,05,4012,3532.23
>2,50,000 and <= 3,50,0001,18,2463,4792.94
>3,50,000 and <= 4,00,00035,3441,3213.74
>4,00,000 and <= 4,50,00026,5271,1254.24
>4,50,000 and <= 5,00,00021,2741,0094.74
>5,00,000 and <= 5,50,00016,9428885.24
>5,50,000 and <= 9,50,00064,4654,5607.07
>9,50,000 and <= 10,00,0004,1754079.74
>10,00,000 and <=15,00,00023,5432,84612.09
>15,00,000 and <= 20,00,0009,9671,71517.21
>20,00,000 and <= 25,00,0005,4881,22322.28
>25,00,000 and <= 50,00,0009,1483,11234.02
>50,00,000 and <= 1,00,00,0003,3452,27167.90
>1,00,00,000 and <=5,00,00,0001,6823,022179.70
>5,00,00,000 and <=10,00,00,00078517663.21
>10,00,00,000 and <=25,00,00,000283941,406.54
>25,00,00,000 and <=50,00,00,0003993,305.03
>50,00,00,000 and <=100,00,00,0001525,151.79
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 287,66,266 44,918  

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

2.7 Individual- Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Sum of Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 0
= 0275,78,695
>0 and <=1,50,00010,98,6217,1160.65
>150,000 and <= 2,00,00024,0434151.73
>2,00,000 and <=2,50,00015,2833412.23
>2,50,000 and <= 3,50,00017,6225182.94
>3,50,000 and <= 4,00,0005,1671933.74
>4,00,000 and <= 4,50,0003,9061664.24
>4,50,000 and <= 5,00,0003,0661454.74
>5,00,000 and <= 5,50,0002,3261225.24
>5,50,000 and <= 9,50,0009,0686417.07
>9,50,000 and <= 10,00,000582579.76
>10,00,000 and <=15,00,0003,09837512.11
>15,00,000 and <= 20,00,0001,45825117.23
>20,00,000 and <= 25,00,00081218122.27
>25,00,000 and <= 50,00,0001,46950034.06
>50,00,000 and <= 1,00,00,00061842568.82
>1,00,00,000 and <=5,00,00,000387713184.18
>5,00,00,000 and <=10,00,00,00029193665.43
>10,00,00,000 and <=25,00,00,000152131,419.63
>25,00,00,000 and <=50,00,00,0001313,114.98
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 287,66,266 12,596  

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

2.8 Individual- Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 031,813-3,370-10.59
= 099,336
>0 and <=1,50,00035,97,24032,4010.90
>150,000 and <= 2,00,000107,46,4921,92,5081.79
>2,00,000 and <=2,50,00037,27,53682,7072.22
>2,50,000 and <= 3,50,00035,05,5481,03,0122.94
>3,50,000 and <= 4,00,00011,58,25443,3313.74
>4,00,000 and <= 4,50,0009,50,59340,2924.24
>4,50,000 and <= 5,00,0007,96,19637,8114.75
>5,00,000 and <= 5,50,0006,46,23933,8235.23
>5,50,000 and <= 9,50,00020,52,1151,44,2087.03
>9,50,000 and <= 10,00,0001,21,89611,8849.75
>10,00,000 and <=15,00,0006,49,28678,31612.06
>15,00,000 and <= 20,00,0002,55,59243,97217.20
>20,00,000 and <= 25,00,0001,39,01130,94022.26
>25,00,000 and <= 50,00,0001,86,69562,88033.68
>50,00,000 and <= 1,00,00,00065,15744,47268.25
>1,00,00,000 and <=5,00,00,00034,34462,107180.84
>5,00,00,000 and <=10,00,00,0001,90412,903677.68
>10,00,00,000 and <=25,00,00,00076611,1491,455.45
>25,00,00,000 and <=50,00,00,0001424,7123,318.04
>50,00,00,000 and <=100,00,00,000543,7526,948.82
>100,00,00,000 and <=500,00,00,000357,19020,541.71
>500,00,00,00031,92063,983.85
Total 287,66,24710,82,920  

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

2.9 Individual- Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 024-0-0.02
= 0162,47,598
>0 and <=1,50,000111,28,41923,4460.21
>150,000 and <= 2,00,0003,02,3395,2541.74
>2,00,000 and <=2,50,0002,14,4374,7902.23
>2,50,000 and <= 3,50,0002,64,9907,8182.95
>3,50,000 and <= 4,00,00086,7013,2433.74
>4,00,000 and <= 4,50,00069,0772,9304.24
>4,50,000 and <= 5,00,00058,2412,7624.74
>5,00,000 and <= 5,50,00048,1972,5275.24
>5,50,000 and <= 9,50,0001,78,65412,5807.04
>9,50,000 and <= 10,00,00010,5061,0249.75
>10,00,000 and <=15,00,00063,8767,74612.13
>15,00,000 and <= 20,00,00030,0165,17117.23
>20,00,000 and <= 25,00,00016,7953,74022.27
>25,00,000 and <= 50,00,00029,88110,22934.23
>50,00,000 and <= 1,00,00,00011,0777,47467.47
>1,00,00,000 and <=5,00,00,0005,0428,907176.65
>5,00,00,000 and <=10,00,00,0002661,788672.09
>10,00,00,000 and <=25,00,00,000901,3931,548.19
>25,00,00,000 and <=50,00,00,000217073,365.55
>50,00,00,000 and <=100,00,00,00085907,380.45
>100,00,00,000 and <=500,00,00,000343714,580.92
>500,00,00,000
Total 287,66,258 1,14,555  

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

3. Income Tax Returns – HUF

3.1 HUF- Range of House Property Income (AY 2012-13)

Range (in INR) No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income(in Lakh INR)
< 045-0-0.88
= 07,24,593
>0 and <=1,50,00076,3184950.65
>150,000 and <= 2,00,00011,7772031.73
>2,00,000 and <=2,50,0006,7401502.22
>2,50,000 and <= 3,50,0007,7852282.93
>3,50,000 and <= 4,00,0002,190823.74
>4,00,000 and <= 4,50,0001,857794.24
>4,50,000 and <= 5,00,0001,356644.74
>5,00,000 and <= 5,50,0001,182625.23
>5,50,000 and <= 9,50,0004,1432866.91
>9,50,000 and <= 10,00,000180189.76
>10,00,000 and <=15,00,0001,15013912.10
>15,00,000 and <= 20,00,0004547817.27
>20,00,000 and <= 25,00,0002475522.43
>25,00,000 and <= 50,00,00048216634.40
>50,00,000 and <= 1,00,00,00015210367.62
>1,00,00,000 and <=5,00,00,00063125198.14
>5,00,00,000 and <=10,00,00,000532644.45
>10,00,00,000 and <=25,00,00,0001181,791.70
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,720 2,383 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab.

3.2 HUF- Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 023-1-2.87
= 04,43,831
>0 and <=1,50,0001,22,7951,1660.95
>150,000 and <= 2,00,0001,20,0642,1021.75
>2,00,000 and <=2,50,00039,4638762.22
>2,50,000 and <= 3,50,00044,5441,3042.93
>3,50,000 and <= 4,00,00012,3864643.74
>4,00,000 and <= 4,50,00010,4054414.24
>4,50,000 and <= 5,00,00010,1684834.75
>5,00,000 and <= 5,50,0006,5343415.22
>5,50,000 and <= 9,50,00021,9781,5417.01
>9,50,000 and <= 10,00,0001,0911079.76
>10,00,000 and <=15,00,0003,67844011.97
>15,00,000 and <= 20,00,0001,41024217.18
>20,00,000 and <= 25,00,00064314322.21
>25,00,000 and <= 50,00,0001,06336534.32
>50,00,000 and <= 1,00,00,00039527068.31
>1,00,00,000 and <=5,00,00,000218411188.54
>5,00,00,000 and <=10,00,00,00014109779.88
>10,00,00,000 and <=25,00,00,000101541,537.34
>25,00,00,000 and <=50,00,00,0003953,171.16
>50,00,00,000 and <=100,00,00,00032277,571.69
>100,00,00,000 and <=500,00,00,000110210,176.30
>500,00,00,000

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

3.3 HUF- Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income(in Lakh INR)
< 04,170-152-3.65
= 08,25,610
>0 and <=1,50,0005,295300.57
>150,000 and <= 2,00,0001,089191.73
>2,00,000 and <=2,50,000609142.24
>2,50,000 and <= 3,50,000676202.95
>3,50,000 and <= 4,00,000278103.72
>4,00,000 and <= 4,50,00019284.23
>4,50,000 and <= 5,00,00015984.76
>5,00,000 and <= 5,50,00016495.24
>5,50,000 and <= 9,50,000769567.33
>9,50,000 and <= 10,00,0006269.75
>10,00,000 and <=15,00,0004575712.37
>15,00,000 and <= 20,00,0002714717.34
>20,00,000 and <= 25,00,0001633722.48
>25,00,000 and <= 50,00,00036813135.66
>50,00,000 and <= 1,00,00,00021115171.43
>1,00,00,000 and <=5,00,00,000153304198.77
>5,00,00,000 and <=10,00,00,00015101671.49
>10,00,00,000 and <=25,00,00,0007951,355.13
>25,00,00,000 and <=50,00,00,0002552,740.77
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,7201,004  

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

3.4 HUF- Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income (in Lakh INR)
< 09,981-134-1.34
= 07,93,781
>0 and <=1,50,00030,496810.27
>150,000 and <= 2,00,0002,053361.73
>2,00,000 and <=2,50,0001,006222.21
>2,50,000 and <= 3,50,0001,229362.90
>3,50,000 and <= 4,00,000327123.76
>4,00,000 and <= 4,50,000265114.20
>4,50,000 and <= 5,00,000278134.79
>5,00,000 and <= 5,50,000213115.18
>5,50,000 and <= 9,50,000586427.13
>9,50,000 and <= 10,00,0004049.77
>10,00,000 and <=15,00,0001822212.15
>15,00,000 and <= 20,00,000791417.26
>20,00,000 and <= 25,00,000531222.32
>25,00,000 and <= 50,00,000973434.61
>50,00,000 and <= 1,00,00,000372465.53
>1,00,00,000 and <=5,00,00,0001522145.18
>5,00,00,000 and <=10,00,00,00019915.47
>10,00,00,000 and <=25,00,00,0001181,771.39
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,720 289  

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

3.5 HUF- Range of Other Sources Income (AY 2012-13)

Range No. of Returns Sum of Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 023-0-0.37
= 01,37,171
>0 and <=1,50,0004,23,7692,0880.49
>150,000 and <= 2,00,0001,24,6462,1871.75
>2,00,000 and <=2,50,00044,2379812.22
>2,50,000 and <= 3,50,00047,8581,3992.92
>3,50,000 and <= 4,00,00011,9764473.74
>4,00,000 and <= 4,50,0009,0503834.24
>4,50,000 and <= 5,00,0008,2153914.76
>5,00,000 and <= 5,50,0006,6013455.22
>5,50,000 and <= 9,50,00020,8491,4587.00
>9,50,000 and <= 10,00,000896879.74
>10,00,000 and <=15,00,0003,26738611.80
>15,00,000 and <= 20,00,00088215117.13
>20,00,000 and <= 25,00,0004059022.23
>25,00,000 and <= 50,00,00063720932.83
>50,00,000 and <= 1,00,00,00016211470.15
>1,00,00,000 and <=5,00,00,00072134186.45
>5,00,00,000 and <=10,00,00,000320672.99
>10,00,00,000 and <=25,00,00,0001111,127.96
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,720 10,882  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

3.6 HUF- Range of Interest Income (AY 2012-13)

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 03-0-0.04
= 03,83,153
>0 and <=1,50,0003,39,7441,4860.44
>150,000 and <= 2,00,00043,4477551.74
>2,00,000 and <=2,50,00021,0234682.23
>2,50,000 and <= 3,50,00022,2716522.93
>3,50,000 and <= 4,00,0006,1182283.73
>4,00,000 and <= 4,50,0004,4551894.24
>4,50,000 and <= 5,00,0003,4311634.74
>5,00,000 and <= 5,50,0002,6991415.23
>5,50,000 and <= 9,50,0009,3426577.03
>9,50,000 and <= 10,00,000493489.73
>10,00,000 and <=15,00,0002,50629911.92
>15,00,000 and <= 20,00,00081313917.08
>20,00,000 and <= 25,00,0003998822.18
>25,00,000 and <= 50,00,00059019633.15
>50,00,000 and <= 1,00,00,00016411368.83
>1,00,00,000 and <=5,00,00,00066122184.96
>5,00,00,000 and <=10,00,00,000214682.83
>10,00,00,000 and <=25,00,00,0001111,127.96
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,720 5,769  

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

3.7 HUF- Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 0
= 08,26,986
>0 and <=1,50,00011,059430.39
>150,000 and <= 2,00,000598101.73
>2,00,000 and <=2,50,00038492.25
>2,50,000 and <= 3,50,000469142.94
>3,50,000 and <= 4,00,00014863.74
>4,00,000 and <= 4,50,00011754.23
>4,50,000 and <= 5,00,00010054.74
>5,00,000 and <= 5,50,0008955.25
>5,50,000 and <= 9,50,000352257.09
>9,50,000 and <= 10,00,0002639.72
>10,00,000 and <=15,00,0001481812.18
>15,00,000 and <= 20,00,000661116.95
>20,00,000 and <= 25,00,00041922.56
>25,00,000 and <= 50,00,000862934.08
>50,00,000 and <= 1,00,00,000322166.69
>1,00,00,000 and <=5,00,00,0001634211.95
>5,00,00,000 and <=10,00,00,000215731.73
>10,00,00,000 and <=25,00,00,0001202,000.35
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,720 281  

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

3.8 HUF- Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 03,432-369-10.75
= 09,697
>0 and <=1,50,0001,90,6831,5790.83
>150,000 and <= 2,00,0003,26,8135,7891.77
>2,00,000 and <=2,50,00091,6792,0202.20
>2,50,000 and <= 3,50,00076,3332,2352.93
>3,50,000 and <= 4,00,00023,4818793.74
>4,00,000 and <= 4,50,00019,4338244.24
>4,50,000 and <= 5,00,00020,8659974.78
>5,00,000 and <= 5,50,00014,9287785.21
>5,50,000 and <= 9,50,00044,2313,1277.07
>9,50,000 and <= 10,00,0002,0421999.75
>10,00,000 and <=15,00,0008,23198812.00
>15,00,000 and <= 20,00,0003,04452217.16
>20,00,000 and <= 25,00,0001,58635322.24
>25,00,000 and <= 50,00,0002,62689434.05
>50,00,000 and <= 1,00,00,0001,04972669.21
>1,00,00,000 and <=5,00,00,000481919190.98
>5,00,00,000 and <=10,00,00,00043295685.46
>10,00,00,000 and <=25,00,00,000192731,435.89
>25,00,00,000 and <=50,00,00,00051573,134.69
>50,00,00,000 and <=100,00,00,00032307,681.55
>100,00,00,000 and <=500,00,00,000110210,176.30
>500,00,00,000
Total 8,40,705 23,515  

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

3.9 HUF- Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 0
= 04,75,437
>0 and <=1,50,0003,46,0386610.19
>150,000 and <= 2,00,0004,683811.72
>2,00,000 and <=2,50,0002,913652.23
>2,50,000 and <= 3,50,0003,4731022.95
>3,50,000 and <= 4,00,0001,148433.74
>4,00,000 and <= 4,50,000865374.25
>4,50,000 and <= 5,00,000663314.74
>5,00,000 and <= 5,50,000563295.24
>5,50,000 and <= 9,50,0002,4131727.12
>9,50,000 and <= 10,00,000146149.73
>10,00,000 and <=15,00,00096011612.12
>15,00,000 and <= 20,00,0004648017.15
>20,00,000 and <= 25,00,0002706122.48
>25,00,000 and <= 50,00,00040413633.77
>50,00,000 and <= 1,00,00,00017211868.61
>1,00,00,000 and <=5,00,00,00089166186.67
>5,00,00,000 and <=10,00,00,000849613.19
>10,00,00,000 and <=25,00,00,0004701,744.29
>25,00,00,000 and <=50,00,00,0002572,869.93
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,40,7152,0890.25

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

4. Income Tax Returns – Firms

4.1 Firm- Range of House Property Income (AY 2012-13)

Range (in INR) No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income(in Lakh INR)
< 0
= 08,44,982
>0 and <=1,50,0007,484440.59
>150,000 and <= 2,00,0001,020181.73
>2,00,000 and <=2,50,000839192.22
>2,50,000 and <= 3,50,0001,265372.95
>3,50,000 and <= 4,00,000493193.76
>4,00,000 and <= 4,50,000518224.23
>4,50,000 and <= 5,00,000355174.75
>5,00,000 and <= 5,50,000346185.23
>5,50,000 and <= 9,50,0001,6031147.10
>9,50,000 and <= 10,00,000120129.75
>10,00,000 and <=15,00,00087510812.33
>15,00,000 and <= 20,00,0005329217.33
>20,00,000 and <= 25,00,0003537922.35
>25,00,000 and <= 50,00,00082529135.22
>50,00,000 and <= 1,00,00,00049734970.28
>1,00,00,000 and <=5,00,00,000271471173.84
>5,00,00,000 and <=10,00,00,00017115675.15
>10,00,00,000 and <=25,00,00,000111461,323.26
>25,00,00,000 and <=50,00,00,0001313,070.64
>50,00,00,000 and <=100,00,00,0001838,319.74
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,62,408 2,083  

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

4.2 Firm- Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 0492-126-25.60
= 02,09,965
>0 and <=1,50,0004,32,5221,7310.40
>150,000 and <= 2,00,00030,7945341.73
>2,00,000 and <=2,50,00021,9174902.24
>2,50,000 and <= 3,50,00030,8469142.96
>3,50,000 and <= 4,00,00010,8394063.74
>4,00,000 and <= 4,50,0009,3623974.24
>4,50,000 and <= 5,00,0008,0713834.75
>5,00,000 and <= 5,50,0006,8873615.24
>5,50,000 and <= 9,50,00032,5952,3557.23
>9,50,000 and <= 10,00,0003,0793009.75
>10,00,000 and <=15,00,00017,5502,14912.25
>15,00,000 and <= 20,00,00010,0141,73117.28
>20,00,000 and <= 25,00,0006,3151,41122.34
>25,00,000 and <= 50,00,00014,3095,00935.00
>50,00,000 and <= 1,00,00,0008,4005,91070.36
>1,00,00,000 and <=5,00,00,0006,92513,942201.32
>5,00,00,000 and <=10,00,00,0008255,727694.22
>10,00,00,000 and <=25,00,00,0004987,7601,558.30
>25,00,00,000 and <=50,00,00,0001153,9493,433.66
>50,00,00,000 and <=100,00,00,000573,8796,805.57
>100,00,00,000 and <=500,00,00,000294,95717,091.95
>500,00,00,00021,94096,980.51
Total8,62,408 66,108  

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

4.3 Firm- Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income (in Lakh INR)
< 0783-154-19.67
= 08,59,378
>0 and <=1,50,00040220.47
>150,000 and <= 2,00,0007011.75
>2,00,000 and <=2,50,0006712.23
>2,50,000 and <= 3,50,0007723.00
>3,50,000 and <= 4,00,0005223.76
>4,00,000 and <= 4,50,0005324.21
>4,50,000 and <= 5,00,0003524.72
>5,00,000 and <= 5,50,0002215.25
>5,50,000 and <= 9,50,000201157.46
>9,50,000 and <= 10,00,0002839.80
>10,00,000 and <=15,00,0001712112.31
>15,00,000 and <= 20,00,0001382417.42
>20,00,000 and <= 25,00,000932122.75
>25,00,000 and <= 50,00,00029810736.05
>50,00,000 and <= 1,00,00,00022115469.50
>1,00,00,000 and <=5,00,00,000238516216.66
>5,00,00,000 and <=10,00,00,00049379774.05
>10,00,00,000 and <=25,00,00,000233321,444.31
>25,00,00,000 and <=50,00,00,00031023,415.58
>50,00,00,000 and <=100,00,00,00021195,943.95
>100,00,00,000 and <=500,00,00,000224412,176.48
>500,00,00,00021,50975,428.33
Total 8,62,408 3,405  

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

4.4 Firm- Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income (in Lakh INR)
< 02,056-679-33.01
= 08,56,065
>0 and <=1,50,0002,75490.32
>150,000 and <= 2,00,00017931.75
>2,00,000 and <=2,50,00011432.21
>2,50,000 and <= 3,50,00017453.00
>3,50,000 and <= 4,00,0006623.76
>4,00,000 and <= 4,50,0004824.33
>4,50,000 and <= 5,00,0003924.75
>5,00,000 and <= 5,50,0003025.24
>5,50,000 and <= 9,50,000226177.32
>9,50,000 and <= 10,00,0002029.81
>10,00,000 and <=15,00,0001652012.18
>15,00,000 and <= 20,00,000911617.49
>20,00,000 and <= 25,00,000571322.67
>25,00,000 and <= 50,00,0001344734.97
>50,00,000 and <= 1,00,00,0001016968.21
>1,00,00,000 and <=5,00,00,00078145186.46
>5,00,00,000 and <=10,00,00,000644733.91
>10,00,00,000 and <=25,00,00,0005671,335.94
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,62,408 -212  

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

4.5 Firm- Range of Other Sources Income (AY 2012-13)

Range No. of Returns Sum of Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 0
= 08,07,900
>0 and <=1,50,00044,6571190.27
>150,000 and <= 2,00,0001,871321.73
>2,00,000 and <=2,50,0001,222272.24
>2,50,000 and <= 3,50,0001,541452.95
>3,50,000 and <= 4,00,000580223.74
>4,00,000 and <= 4,50,000463204.25
>4,50,000 and <= 5,00,000379184.76
>5,00,000 and <= 5,50,000318175.24
>5,50,000 and <= 9,50,0001,343977.20
>9,50,000 and <= 10,00,000106109.75
>10,00,000 and <=15,00,0006608012.19
>15,00,000 and <= 20,00,0003305717.40
>20,00,000 and <= 25,00,0002325222.44
>25,00,000 and <= 50,00,00043615234.83
>50,00,000 and <= 1,00,00,00020514269.37
>1,00,00,000 and <=5,00,00,000148285192.76
>5,00,00,000 and <=10,00,00,0001284701.25
>10,00,00,000 and <=25,00,00,0004481,195.12
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000142542,465.37
>500,00,00,000
Total8,62,408 1,733  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

4.6 Firm- Range of Interest Income (AY 2012-13

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 0
= 08,19,663
>0 and <=1,50,00034,716960.28
>150,000 and <= 2,00,0001,501261.73
>2,00,000 and <=2,50,000974222.24
>2,50,000 and <= 3,50,0001,280382.95
>3,50,000 and <= 4,00,000467173.74
>4,00,000 and <= 4,50,000403174.24
>4,50,000 and <= 5,00,000320154.76
>5,00,000 and <= 5,50,000261145.24
>5,50,000 and <= 9,50,0001,091797.20
>9,50,000 and <= 10,00,0008689.74
>10,00,000 and <=15,00,0005466712.22
>15,00,000 and <= 20,00,0002885017.39
>20,00,000 and <= 25,00,0001954422.40
>25,00,000 and <= 50,00,00035012134.52
>50,00,000 and <= 1,00,00,00015310367.56
>1,00,00,000 and <=5,00,00,00098187191.07
>5,00,00,000 and <=10,00,00,0001077767.60
>10,00,00,000 and <=25,00,00,0005611,223.59
>25,00,00,000 and <=50,00,00,0001272,733.92
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 8,62,408 1,069 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

4.7 Firm- Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Sum of Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 0
= 08,14,153
>0 and <=1,50,00033,6741230.36
>150,000 and <= 2,00,0002,325401.74
>2,00,000 and <=2,50,0001,638372.23
>2,50,000 and <= 3,50,0002,367702.95
>3,50,000 and <= 4,00,000853323.74
>4,00,000 and <= 4,50,000681294.24
>4,50,000 and <= 5,00,000601294.75
>5,00,000 and <= 5,50,000467245.24
>5,50,000 and <= 9,50,0002,1761577.23
>9,50,000 and <= 10,00,000177179.75
>10,00,000 and <=15,00,0001,06813012.21
>15,00,000 and <= 20,00,0005439417.25
>20,00,000 and <= 25,00,0003648122.32
>25,00,000 and <= 50,00,00070624434.56
>50,00,000 and <= 1,00,00,00034824068.91
>1,00,00,000 and <=5,00,00,000231446192.98
>5,00,00,000 and <=10,00,00,00021150712.32
>10,00,00,000 and <=25,00,00,000111761,597.60
>25,00,00,000 and <=50,00,00,0002834,144.44
>50,00,00,000 and <=100,00,00,0001595,935.77
>100,00,00,000 and <=500,00,00,000127927,942.10
>500,00,00,000
Total 8,62,408 2,540  

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

4.8 Firm- Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 073,905-6,914-9.36
= 01,45,485
>0 and <=1,50,0004,25,6531,7060.40
>150,000 and <= 2,00,00030,3195261.73
>2,00,000 and <=2,50,00021,5124812.24
>2,50,000 and <= 3,50,00030,2798982.97
>3,50,000 and <= 4,00,00010,6023973.74
>4,00,000 and <= 4,50,0009,2733934.24
>4,50,000 and <= 5,00,0007,9933794.75
>5,00,000 and <= 5,50,0006,8333585.24
>5,50,000 and <= 9,50,00032,4032,3417.22
>9,50,000 and <= 10,00,0003,0913019.75
>10,00,000 and <=15,00,00017,5762,15512.26
>15,00,000 and <= 20,00,00010,0931,74617.30
>20,00,000 and <= 25,00,0006,3941,42622.30
>25,00,000 and <= 50,00,00014,4905,07635.03
>50,00,000 and <= 1,00,00,0008,5476,00670.27
>1,00,00,000 and <=5,00,00,0006,78113,439198.18
>5,00,00,000 and <=10,00,00,0006954,811692.23
>10,00,00,000 and <=25,00,00,0003505,3691,533.97
>25,00,00,000 and <=50,00,00,000752,5573,409.99
>50,00,00,000 and <=100,00,00,000392,8017,182.44
>100,00,00,000 and <=500,00,00,000193,60618,979.62
>500,00,00,00011,0011,00,067.32
Total 8,62,408 50,860 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

4.9 Firm- Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 0
= 02,74,360
>0 and <=1,50,0004,75,0621,4020.30
>150,000 and <= 2,00,00020,1483481.73
>2,00,000 and <=2,50,00013,5723032.23
>2,50,000 and <= 3,50,00017,9365312.96
>3,50,000 and <= 4,00,0005,9872243.74
>4,00,000 and <= 4,50,0004,9242094.24
>4,50,000 and <= 5,00,0004,3352064.74
>5,00,000 and <= 5,50,0003,5051845.24
>5,50,000 and <= 9,50,00015,8771,1397.18
>9,50,000 and <= 10,00,0001,1761159.75
>10,00,000 and <=15,00,0008,03298012.20
>15,00,000 and <= 20,00,0004,32874717.26
>20,00,000 and <= 25,00,0002,68660022.34
>25,00,000 and <= 50,00,0005,6871,96234.50
>50,00,000 and <= 1,00,00,0002,7071,87469.22
>1,00,00,000 and <=5,00,00,0001,8213,447189.31
>5,00,00,000 and <=10,00,00,0001691,171693.05
>10,00,00,000 and <=25,00,00,000639231,465.40
>25,00,00,000 and <=50,00,00,000258203,281.06
>50,00,00,000 and <=100,00,00,00074866,943.62
>100,00,00,000 and <=500,00,00,000120620,623.64
>500,00,00,000
Total 8,62,408 17,878  

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess & interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

5. Income Tax Returns – AOP/BOI

5.1 AOP/BOI- Range of House Property Income (AY 2012-13)

Range (in INR) No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income(in Lakh INR)
< 0
= 018,022
>0 and <=1,50,00021510.70
>150,000 and <= 2,00,0005111.75
>2,00,000 and <=2,50,0003512.27
>2,50,000 and <= 3,50,0005423.02
>3,50,000 and <= 4,00,0002113.72
>4,00,000 and <= 4,50,0002114.23
>4,50,000 and <= 5,00,0001814.73
>5,00,000 and <= 5,50,000905.29
>5,50,000 and <= 9,50,0005847.13
>9,50,000 and <= 10,00,000309.74
>10,00,000 and <=15,00,00032411.97
>15,00,000 and <= 20,00,00013216.75
>20,00,000 and <= 25,00,0007221.82
>25,00,000 and <= 50,00,00024935.64
>50,00,000 and <= 1,00,00,0007567.34
>1,00,00,000 and <=5,00,00,0001017171.41
>5,00,00,000 and <=10,00,00,00017736.67
>10,00,00,000 and <=25,00,00,0001101,032.77
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 18,602 68  

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

5.2 AOP/BOI- Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 0121-32-26.70
= 012,472
>0 and <=1,50,0003,717150.41
>150,000 and <= 2,00,000655121.76
>2,00,000 and <=2,50,00025262.23
>2,50,000 and <= 3,50,000337102.94
>3,50,000 and <= 4,00,00011143.74
>4,00,000 and <= 4,50,0008844.24
>4,50,000 and <= 5,00,0005534.72
>5,00,000 and <= 5,50,0004835.24
>5,50,000 and <= 9,50,000230167.09
>9,50,000 and <= 10,00,0001319.77
>10,00,000 and <=15,00,0001141412.35
>15,00,000 and <= 20,00,000631116.88
>20,00,000 and <= 25,00,00041922.09
>25,00,000 and <= 50,00,0001023634.94
>50,00,000 and <= 1,00,00,000604168.15
>1,00,00,000 and <=5,00,00,00090203225.08
>5,00,00,000 and <=10,00,00,00016117730.50
>10,00,00,000 and <=25,00,00,000121811,508.59
>25,00,00,000 and <=50,00,00,00031083,597.28
>50,00,00,000 and <=100,00,00,0001767,607.20
>100,00,00,000 and <=500,00,00,000
>500,00,00,000170470,424.38
Total 18,602 1,539  

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

5.3 AOP/BOI- Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income(in Lakh INR)
< 08-12-153.94
= 018,524
>0 and <=1,50,0002600.40
>150,000 and <= 2,00,000301.87
>2,00,000 and <=2,50,000
>2,50,000 and <= 3,50,000
>3,50,000 and <= 4,00,000
>4,00,000 and <= 4,50,000
>4,50,000 and <= 5,00,000
>5,00,000 and <= 5,50,000
>5,50,000 and <= 9,50,000717.69
>9,50,000 and <= 10,00,000
>10,00,000 and <=15,00,0004011.12
>15,00,000 and <= 20,00,0003016.12
>20,00,000 and <= 25,00,0003122.88
>25,00,000 and <= 50,00,0004133.20
>50,00,000 and <= 1,00,00,0006472.92
>1,00,00,000 and <=5,00,00,000813167.51
>5,00,00,000 and <=10,00,00,000427678.59
>10,00,00,000 and <=25,00,00,0002241,214.03
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 18,60261 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

5.4 AOP/BOI- Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income(in Lakh INR)
< 0104-542-521.03
= 018,328
>0 and <=1,50,0009100.38
>150,000 and <= 2,00,0001101.75
>2,00,000 and <=2,50,000702.22
>2,50,000 and <= 3,50,000603.09
>3,50,000 and <= 4,00,000203.90
>4,00,000 and <= 4,50,000
>4,50,000 and <= 5,00,000
>5,00,000 and <= 5,50,000105.07
>5,50,000 and <= 9,50,000507.31
>9,50,000 and <= 10,00,000209.66
>10,00,000 and <=15,00,0005112.94
>15,00,000 and <= 20,00,0004117.40
>20,00,000 and <= 25,00,0003122.47
>25,00,000 and <= 50,00,0007337.75
>50,00,000 and <= 1,00,00,0007572.72
>1,00,00,000 and <=5,00,00,0001123205.01
>5,00,00,000 and <=10,00,00,000539773.29
>10,00,00,000 and <=25,00,00,0003441,460.00
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 18,602-426 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

5.5 AOP/BOI- Range of Other Sources Income (AY 2012-13)

Range No. of Returns Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 0
= 012,365
>0 and <=1,50,0003,493160.44
>150,000 and <= 2,00,0001,501271.77
>2,00,000 and <=2,50,00031972.18
>2,50,000 and <= 3,50,00026682.93
>3,50,000 and <= 4,00,0008033.73
>4,00,000 and <= 4,50,0007334.26
>4,50,000 and <= 5,00,0009144.79
>5,00,000 and <= 5,50,0005135.24
>5,50,000 and <= 9,50,000152117.03
>9,50,000 and <= 10,00,000819.84
>10,00,000 and <=15,00,00071912.30
>15,00,000 and <= 20,00,00030517.11
>20,00,000 and <= 25,00,00011323.01
>25,00,000 and <= 50,00,000371233.76
>50,00,000 and <= 1,00,00,000201366.79
>1,00,00,000 and <=5,00,00,0002043214.41
>5,00,00,000 and <=10,00,00,000641681.54
>10,00,00,000 and <=25,00,00,0002281,392.62
>25,00,00,000 and <=50,00,00,00041393,462.63
>50,00,00,000 and <=100,00,00,0001676,670.00
>100,00,00,000 and <=500,00,00,000112112,101.39
>500,00,00,000
Total18,602562

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

5.6 AOP/BOI- Range of Interest Income (AY 2012-13)

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 01-0-0.02
= 015,061
>0 and <=1,50,0002,632130.48
>150,000 and <= 2,00,00039071.76
>2,00,000 and <=2,50,00011632.20
>2,50,000 and <= 3,50,0009032.96
>3,50,000 and <= 4,00,0003713.74
>4,00,000 and <= 4,50,0002414.25
>4,50,000 and <= 5,00,0003224.75
>5,00,000 and <= 5,50,0001715.23
>5,50,000 and <= 9,50,0007557.25
>9,50,000 and <= 10,00,000509.81
>10,00,000 and <=15,00,00039512.33
>15,00,000 and <= 20,00,00015316.69
>20,00,000 and <= 25,00,0008223.45
>25,00,000 and <= 50,00,00028933.00
>50,00,000 and <= 1,00,00,0009668.09
>1,00,00,000 and <=5,00,00,0001637232.71
>5,00,00,000 and <=10,00,00,000321706.52
>10,00,00,000 and <=25,00,00,0001161,574.59
>25,00,00,000 and <=50,00,00,0002653,248.13
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000117217,191.80
>500,00,00,000
Total 18,602 371 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

5.7 AOP/BOI- Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Sum of Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 0
= 017,814
>0 and <=1,50,00043120.48
>150,000 and <= 2,00,0005211.73
>2,00,000 and <=2,50,0004212.23
>2,50,000 and <= 3,50,0005122.96
>3,50,000 and <= 4,00,0002013.74
>4,00,000 and <= 4,50,0002314.23
>4,50,000 and <= 5,00,0001314.79
>5,00,000 and <= 5,50,000805.27
>5,50,000 and <= 9,50,0003837.06
>9,50,000 and <= 10,00,000309.73
>10,00,000 and <=15,00,00020211.98
>15,00,000 and <= 20,00,00011217.04
>20,00,000 and <= 25,00,0008222.75
>25,00,000 and <= 50,00,00016533.53
>50,00,000 and <= 1,00,00,00013865.31
>1,00,00,000 and <=5,00,00,0002969236.46
>5,00,00,000 and <=10,00,00,000859732.08
>10,00,00,000 and <=25,00,00,0002291,460.41
>25,00,00,000 and <=50,00,00,000
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000
>500,00,00,000
Total 18,602 187 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

5.8 AOP/BOI- Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 01,234-1,690-136.99
= 06,223
>0 and <=1,50,0006,152280.45
>150,000 and <= 2,00,0002,161381.77
>2,00,000 and <=2,50,000560122.20
>2,50,000 and <= 3,50,000577172.93
>3,50,000 and <= 4,00,00016963.74
>4,00,000 and <= 4,50,00015574.25
>4,50,000 and <= 5,00,00014774.77
>5,00,000 and <= 5,50,0009755.25
>5,50,000 and <= 9,50,000376277.07
>9,50,000 and <= 10,00,0002639.79
>10,00,000 and <=15,00,0001902412.37
>15,00,000 and <= 20,00,000901517.00
>20,00,000 and <= 25,00,000571322.21
>25,00,000 and <= 50,00,0001495335.67
>50,00,000 and <= 1,00,00,000926469.19
>1,00,00,000 and <=5,00,00,000105231220.43
>5,00,00,000 and <=10,00,00,00019135708.96
>10,00,00,000 and <=25,00,00,000121641,367.40
>25,00,00,000 and <=50,00,00,00072703,855.78
>50,00,00,000 and <=100,00,00,0001676,670.00
>100,00,00,000 and <=500,00,00,000112112,101.39
>500,00,00,000171571,457.15
Total 18,601 330  

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

5.9 AOP/BOI- Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 0
= 015,387
>0 and <=1,50,0002,63950.19
>150,000 and <= 2,00,0005611.74
>2,00,000 and <=2,50,0005712.25
>2,50,000 and <= 3,50,0006323.00
>3,50,000 and <= 4,00,0002613.76
>4,00,000 and <= 4,50,0001814.22
>4,50,000 and <= 5,00,0002514.73
>5,00,000 and <= 5,50,0001115.33
>5,50,000 and <= 9,50,0007567.38
>9,50,000 and <= 10,00,000509.71
>10,00,000 and <=15,00,00054712.38
>15,00,000 and <= 20,00,00039717.18
>20,00,000 and <= 25,00,00015322.44
>25,00,000 and <= 50,00,000552035.66
>50,00,000 and <= 1,00,00,000302169.87
>1,00,00,000 and <=5,00,00,0003882214.71
>5,00,00,000 and <=10,00,00,000322746.37
>10,00,00,000 and <=25,00,00,0004551,368.70
>25,00,00,000 and <=50,00,00,0001373,743.60
>50,00,00,000 and <=100,00,00,000
>100,00,00,000 and <=500,00,00,000122222,196.63
>500,00,00,000
Total 18,602 494  

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

6. Income Tax Returns – Company

6.1 Company- Range of House Property Income (AY 2012-13)

Range (in INR) No. of Returns Sum of House Property Income (In Crore INR) Average House Property Income (in Lakh INR)
< 00
= 06,06,616
>0 and <=1,50,0008,295560.67
>150,000 and <= 2,00,0001,477261.74
>2,00,000 and <=2,50,0001,307292.22
>2,50,000 and <= 3,50,0002,018602.96
>3,50,000 and <= 4,00,000728273.76
>4,00,000 and <= 4,50,000854364.23
>4,50,000 and <= 5,00,000626304.73
>5,00,000 and <= 5,50,000624335.24
>5,50,000 and <= 9,50,0003,1642257.10
>9,50,000 and <= 10,00,000215219.77
>10,00,000 and <=15,00,0001,97024212.30
>15,00,000 and <= 20,00,0001,29922517.32
>20,00,000 and <= 25,00,00083818722.27
>25,00,000 and <= 50,00,0002,33782235.16
>50,00,000 and <= 1,00,00,0001,33593870.27
>1,00,00,000 and <=5,00,00,0001,1312,249198.89
>5,00,00,000 and <=10,00,00,000125902721.28
>10,00,00,000 and <=25,00,00,000456391,419.31
>25,00,00,000 and <=50,00,00,000237613,309.93
>50,00,00,000 and <=100,00,00,00053396,777.83
>100,00,00,000 and <=500,00,00,000262731,325.94
>500,00,00,000
Total 6,35,0348,472  

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

6.2 Company- Range of Business Income (AY 2012-13)

Range No. of Returns Sum of Business Income (In Crore INR) Average Business Income (in Lakh INR)
< 02,409-20,977-870.76
= 03,22,013-1-0.00
>0 and <=1,50,0001,26,3885160.41
>150,000 and <= 2,00,00012,6342201.74
>2,00,000 and <=2,50,0009,9222222.24
>2,50,000 and <= 3,50,00015,2724542.97
>3,50,000 and <= 4,00,0006,0952293.75
>4,00,000 and <= 4,50,0005,3422274.25
>4,50,000 and <= 5,00,0005,0782414.74
>5,00,000 and <= 5,50,0004,3192275.25
>5,50,000 and <= 9,50,00024,5631,7957.31
>9,50,000 and <= 10,00,0002,4652459.92
>10,00,000 and <=15,00,00016,7562,05512.26
>15,00,000 and <= 20,00,00010,9631,90117.34
>20,00,000 and <= 25,00,0007,7091,72722.41
>25,00,000 and <= 50,00,00020,8757,38435.37
>50,00,000 and <= 1,00,00,00015,66211,15571.22
>1,00,00,000 and <=5,00,00,00017,57438,293217.90
>5,00,00,000 and <=10,00,00,0003,57325,114702.90
>10,00,00,000 and <=25,00,00,0002,85643,9791,539.89
>25,00,00,000 and <=50,00,00,0001,13940,3163,539.63
>50,00,00,000 and <=100,00,00,00061742,4876,886.12
>100,00,00,000 and <=500,00,00,0006101,24,55420,418.69
>500,00,00,0002004,42,9322,21,466.23
Total6,35,034 7,65,297  

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

6.3 Company- Range of Long Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Long Term Capital Gains Income (In Crore INR) Average Long Term Capital Gains Income(in Lakh INR)
< 05,813-11,496-197.76
= 06,23,560-419-0.07
>0 and <=1,50,0001,22860.48
>150,000 and <= 2,00,00016131.73
>2,00,000 and <=2,50,00011932.26
>2,50,000 and <= 3,50,00022472.94
>3,50,000 and <= 4,00,00011343.76
>4,00,000 and <= 4,50,0009444.26
>4,50,000 and <= 5,00,0007944.80
>5,00,000 and <= 5,50,0007345.30
>5,50,000 and <= 9,50,000431327.33
>9,50,000 and <= 10,00,00048510.09
>10,00,000 and <=15,00,0003474312.37
>15,00,000 and <= 20,00,0002514417.43
>20,00,000 and <= 25,00,0001874222.56
>25,00,000 and <= 50,00,00066723835.72
>50,00,000 and <= 1,00,00,00053437670.42
>1,00,00,000 and <=5,00,00,0007091,554219.23
>5,00,00,000 and <=10,00,00,000141983697.21
>10,00,00,000 and <=25,00,00,0001311,9451,484.44
>25,00,00,000 and <=50,00,00,000541,7523,244.93
>50,00,00,000 and <=100,00,00,000271,9547,235.80
>100,00,00,000 and <=500,00,00,000356,38918,254.55
>500,00,00,00086,07675,945.70
Total 6,35,034 9,552 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

6.4 Company- Range of Short Term Capital Gains (AY 2012-13)

Range No. of Returns Sum of Short Term Capital Gains Income (In Crore INR) Average Short Term Capital Gains Income(in Lakh INR)
< 07,458-9,180-123.09
= 06,12,162-11,957-1.95
>0 and <=1,50,0007,792310.39
>150,000 and <= 2,00,000645111.77
>2,00,000 and <=2,50,000520112.21
>2,50,000 and <= 3,50,000677202.97
>3,50,000 and <= 4,00,000285113.79
>4,00,000 and <= 4,50,000227104.19
>4,50,000 and <= 5,00,000238114.83
>5,00,000 and <= 5,50,000201105.15
>5,50,000 and <= 9,50,0001,030747.20
>9,50,000 and <= 10,00,000991110.95
>10,00,000 and <=15,00,0006277612.18
>15,00,000 and <= 20,00,0004047117.52
>20,00,000 and <= 25,00,0002806322.39
>25,00,000 and <= 50,00,00078627234.65
>50,00,000 and <= 1,00,00,00056238768.94
>1,00,00,000 and <=5,00,00,0007291,554213.17
>5,00,00,000 and <=10,00,00,000126844670.08
>10,00,00,000 and <=25,00,00,0001151,8021,567.24
>25,00,00,000 and <=50,00,00,000401,4463,615.62
>50,00,00,000 and <=100,00,00,000151,0106,732.84
>100,00,00,000 and <=500,00,00,000152,60617,371.61
>500,00,00,00011,3251,32,491.58
Total 6,35,034 -9,479  

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

6.5 Company- Range of Other Sources Income (AY 2012-13)

Range No. of Returns Sum of Other Sources Income (In Crore INR) Average Other Sources Income (in Lakh INR)
< 00
= 05,69,333
>0 and <=1,50,00035,5861370.38
>150,000 and <= 2,00,0003,098541.75
>2,00,000 and <=2,50,0002,268512.24
>2,50,000 and <= 3,50,0003,280972.96
>3,50,000 and <= 4,00,0001,287483.76
>4,00,000 and <= 4,50,0001,097464.23
>4,50,000 and <= 5,00,000964464.76
>5,00,000 and <= 5,50,000821435.24
>5,50,000 and <= 9,50,0004,2873097.20
>9,50,000 and <= 10,00,0003503710.44
>10,00,000 and <=15,00,0002,61231912.23
>15,00,000 and <= 20,00,0001,54226717.34
>20,00,000 and <= 25,00,0001,10724622.26
>25,00,000 and <= 50,00,0002,66592934.84
>50,00,000 and <= 1,00,00,0001,7601,23269.99
>1,00,00,000 and <=5,00,00,0002,0634,322209.50
>5,00,00,000 and <=10,00,00,0003902,739702.24
>10,00,00,000 and <=25,00,00,0003004,4821,493.89
>25,00,00,000 and <=50,00,00,0001053,8313,648.20
>50,00,00,000 and <=100,00,00,000593,9636,717.54
>100,00,00,000 and <=500,00,00,000518,85917,370.31
>500,00,00,000910,4021,15,573.63
Total 6,35,034 42,458  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

6.6 Company- Range of Interest Income (AY 2012-13)

Range No. of Returns Sum of Interest Income (In Crore INR) Average Interest Income (in Lakh INR)
< 00
= 05,76,488
>0 and <=1,50,00031,5851240.39
>150,000 and <= 2,00,0002,674471.75
>2,00,000 and <=2,50,0002,059462.24
>2,50,000 and <= 3,50,0002,998892.96
>3,50,000 and <= 4,00,0001,119423.76
>4,00,000 and <= 4,50,000981424.24
>4,50,000 and <= 5,00,000847404.76
>5,00,000 and <= 5,50,000734385.24
>5,50,000 and <= 9,50,0003,8622787.21
>9,50,000 and <= 10,00,0003313410.38
>10,00,000 and <=15,00,0002,38929212.23
>15,00,000 and <= 20,00,0001,42024617.32
>20,00,000 and <= 25,00,0001,00422322.26
>25,00,000 and <= 50,00,0002,40284034.98
>50,00,000 and <= 1,00,00,0001,5741,10069.87
>1,00,00,000 and <=5,00,00,0001,8213,861212.05
>5,00,00,000 and <=10,00,00,0003202,230696.73
>10,00,00,000 and <=25,00,00,0002553,8001,490.29
>25,00,00,000 and <=50,00,00,000843,0543,635.14
>50,00,00,000 and <=100,00,00,000412,7226,638.29
>100,00,00,000 and <=500,00,00,000417,24017,659.51
>500,00,00,00055,4661,09,327.71
Total 58,546 32,462  

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

6.7 Company- Range of Brought Forward Loss Set off (AY 2012-13)

Range No. of Returns Sum of Brought Forward Loss Set Off (In Crore INR) Average Brought Forward Loss Set off (in Lakh INR)
< 00
= 05,43,396
>0 and <=1,50,00048,0411960.41
>150,000 and <= 2,00,0004,186731.74
>2,00,000 and <=2,50,0003,399762.24
>2,50,000 and <= 3,50,0004,6971392.96
>3,50,000 and <= 4,00,0001,786673.74
>4,00,000 and <= 4,50,0001,632694.25
>4,50,000 and <= 5,00,0001,455694.74
>5,00,000 and <= 5,50,0001,268675.26
>5,50,000 and <= 9,50,0006,4414677.25
>9,50,000 and <= 10,00,0005635710.04
>10,00,000 and <=15,00,0003,79646512.24
>15,00,000 and <= 20,00,0002,38341317.32
>20,00,000 and <= 25,00,0001,62536222.28
>25,00,000 and <= 50,00,0003,9021,37235.17
>50,00,000 and <= 1,00,00,0002,5101,76070.12
>1,00,00,000 and <=5,00,00,0002,7925,880210.62
>5,00,00,000 and <=10,00,00,0005153,576694.28
>10,00,00,000 and <=25,00,00,0003805,7711,518.62
>25,00,00,000 and <=50,00,00,0001475,0013,401.84
>50,00,00,000 and <=100,00,00,000614,3547,137.90
>100,00,00,000 and <=500,00,00,0004910,18920,794.58
>500,00,00,0001010,1581,01,582.10
Total 6,35,034 50,580  

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

6.8 Company- Range of Returned Income (AY 2012-13)

Range No. of Returns Sum of Returned Income (In Crore INR) Average Returned Income (in Lakh INR)
< 02,30,723-3,59,082-155.63
= 01,02,290
>0 and <=1,50,0001,19,8734910.41
>150,000 and <= 2,00,00012,4152171.75
>2,00,000 and <=2,50,0009,4912122.24
>2,50,000 and <= 3,50,00014,9024432.97
>3,50,000 and <= 4,00,0005,9472233.76
>4,00,000 and <= 4,50,0005,2372224.24
>4,50,000 and <= 5,00,0004,8492304.75
>5,00,000 and <= 5,50,0004,2682245.24
>5,50,000 and <= 9,50,00023,9081,7457.30
>9,50,000 and <= 10,00,0002,4112409.97
>10,00,000 and <=15,00,00016,6502,04012.25
>15,00,000 and <= 20,00,00010,9451,89917.35
>20,00,000 and <= 25,00,0007,7991,74822.41
>25,00,000 and <= 50,00,00021,2527,50435.31
>50,00,000 and <= 1,00,00,00015,80711,26871.29
>1,00,00,000 and <=5,00,00,00017,61338,273217.30
>5,00,00,000 and <=10,00,00,0003,49424,545702.50
>10,00,00,000 and <=25,00,00,0002,70541,3721,529.45
>25,00,00,000 and <=50,00,00,0001,07337,9943,540.88
>50,00,00,000 and <=100,00,00,00058640,3036,877.57
>100,00,00,000 and <=500,00,00,0006041,20,41219,935.69
>500,00,00,0001924,02,0682,09,410.31
Total 6,35,0343,74,591 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

6.9 Company- Range of Tax Payable (AY 2012-13)

Range No. of Returns Sum of Tax Payable (In Crore INR) Average Tax Payable (in Lakh INR)
< 00
= 02,90,599
>0 and <=1,50,0001,97,4016790.34
>150,000 and <= 2,00,00014,3572511.75
>2,00,000 and <=2,50,00011,2212512.24
>2,50,000 and <= 3,50,00016,4814892.96
>3,50,000 and <= 4,00,0006,1982333.75
>4,00,000 and <= 4,50,0005,3082254.25
>4,50,000 and <= 5,00,0004,7412244.73
>5,00,000 and <= 5,50,0004,1522195.26
>5,50,000 and <= 9,50,00021,2731,5397.24
>9,50,000 and <= 10,00,0001,86919010.16
>10,00,000 and <=15,00,00013,2981,61612.15
>15,00,000 and <= 20,00,0007,9581,37817.32
>20,00,000 and <= 25,00,0005,3351,19322.37
>25,00,000 and <= 50,00,00012,6724,41734.85
>50,00,000 and <= 1,00,00,0008,4825,92569.85
>1,00,00,000 and <=5,00,00,0009,65620,375211.01
>5,00,00,000 and <=10,00,00,0001,79712,565699.20
>10,00,00,000 and <=25,00,00,0001,20318,5051,538.23
>25,00,00,000 and <=50,00,00,00045316,0003,532.12
>50,00,00,000 and <=100,00,00,00027318,5286,786.73
>100,00,00,000 and <=500,00,00,00024451,52221,115.73
>500,00,00,0006391,9051,45,881.63
Total6,35,0342,48,230 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess & interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid (advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

7. Type of Business

7.1 Type of Business – Corporate and Non- corporate Taxpayers (AY 2012-13)

Code Type of Business Corporate Taxpayers Non- corporate Taxpayers Total

Taxpayers

101Manufacturing Industry [Agro-based industries]17,6863,54,9033,72,589
102Manufacturing Industry [Automobile and Auto parts]4,75913,12017,879
103Manufacturing Industry [Cement]8852,6953,580
104Manufacturing Industry [Diamond cutting]5159,50010,015
105Manufacturing Industry [Drugs and Pharmaceuticals]6,0019,71415,715
106Manufacturing Industry [Electronics including Computer Hardware]2,9248,12811,052
107Manufacturing Industry [Engineering goods]10,82744,91455,741
108Manufacturing Industry [Fertilizers, Chemicals, Paints]4,1707,82311,993
109Manufacturing Industry [Flour & Rice Mills]1,53416,75618,290
110Manufacturing Industry [Food Processing Units]3,16610,71213,878
111Manufacturing Industry [Marble & Granite]2,2577,74810,005
112Manufacturing Industry [Paper]1,5754,3885,963
113Manufacturing Industry [Petroleum and Petrochemicals]7784,2525,030
114Manufacturing Industry [Power and energy]5,1261,4586,584
115Manufacturing Industry [Printing & Publishing]3,01617,38720,403
116Manufacturing Industry [Rubber]1,0483,3704,418
117Manufacturing Industry [Steel]5,4138,43813,851
118Manufacturing Industry [Sugar]373609982
119Manufacturing Industry [Tea, Coffee]1,1511,8252,976
120Manufacturing Industry [Textiles, Handloom, Powerlooms]10,32789,8491,00,176
121Manufacturing Industry [Tobacco]3231,4941,817
122Manufacturing Industry [Tyre]1841,0081,192
123Manufacturing Industry [Vanaspati& Edible Oils]7082,8113,519
124Manufacturing Industry [Others]67,9154,71,2165,39,131
201Trading [Chain stores]99112,01713,008
202Trading [Retailers]14,40911,78,72111,93,130
203Trading [Wholesalers]22,3015,02,6265,24,927
204Trading [Others]95,94111,49,69812,45,639
301Commission Agents [General Commission Agents]4,9839,72,4449,77,427
401Builders [Builders]20,48532,66053,145
402Builders [Estate agents]4,22317,26021,483
403Builders [Property Developers]31,56525,23456,799
404Builders [Others]24,27564,22088,495
501Contractors [Civil Contractors]12,1292,07,4612,19,590
502Contractors [Excise Contractors]251,9151,940
503Contractors [Forest Contractors]13728741
504Contractors [Mining Contractors]9212,6063,527
505Contractors [Others]12,5414,08,0054,20,546
601Professionals [Chartered Accountants, Auditors, etc.]10059,91260,012
602Professionals [Fashion designers]1377,7997,936
603Professionals [Legal professionals]3731,21,2281,21,601
604Professionals [Medical professionals]1,6672,33,9292,35,596
605Professionals [Nursing Homes]1,2179,26410,481
606Professionals [Specialty hospitals]1,1943,1854,379
607Professionals [Others]7,9436,59,5516,67,494
701Service Sector [Advertisement agencies]3,18912,56015,749
702Service Sector [Beauty Parlours]31734,09634,413
703Service Sector [Consultancy services]18,39898,6201,17,018
704Service Sector [Courier Agencies]5686,7597,327
705Service Sector [Computer training/educational and coaching institutes]3,57048,89552,465
706Service Sector [Forex Dealers]7396361,375
707Service Sector [Hospitality services]4,72611,68316,409
708Service Sector [Hotels]7,90137,56445,465
709Service Sector [IT. enabled services, BPO service providers]12,0439,19121,234
710Service Sector [Security agencies]2,0698,51510,584
711Service Sector [Software development agencies]12,3516,55918,910
712Service Sector [Transporters]4,7421,12,3171,17,059
713Service Sector [Travel agents, tour operators]4,55537,82642,381
714Service Sector [Others]68,37911,51,68012,20,059
801Financial Service Sector [Banking Companies]3093,0343,343
802Financial Service Sector [Chit Funds]3,0291,1884,217
803Financial Service Sector [Financial Institutions]5032,7213,224
804Financial Service Sector [Financial service providers]3,50110,31013,811
805Financial Service Sector [Leasing Companies]6254031,028
806Financial Service Sector [Money Lenders]53861,55062,088
807Financial Service Sector [Non-Banking Financial Companies]9,0531,50710,560
808Financial Service Sector [Share Brokers, Sub-brokers, etc.]4,37713,21317,590
809Financial Service Sector [Others]25,03693,1741,18,210
901Entertainment Industry [Cable T.V. productions]4473,0833,530
902Entertainment Industry [Film distribution]4091,2851,694
903Entertainment Industry [Film laboratories]46438484
904Entertainment Industry [Motion Picture Producers]6691,0661,735
905Entertainment Industry [Television Channels]4381,8922,330
906Entertainment Industry [Others ]7,51331,98739,500
XXXOTHERS3457,2147,559
 TOTAL 6,10,47985,75,54791,86,026

More Under Income Tax

Posted Under

Category : Income Tax (20867)
Type : News (11062)
Tags : Income Tax Return (336)

Search Posts by Date