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 | – | – | – |
| = 0 | 195,10,557 | – | – |
| >0 and <=1,50,000 | 16,00,827 | 14,961 | 0.93 |
| >150,000 and <= 2,00,000 | 10,67,619 | 18,859 | 1.77 |
| >2,00,000 and <=2,50,000 | 10,24,429 | 23,123 | 2.26 |
| >2,50,000 and <= 3,50,000 | 19,18,858 | 57,079 | 2.97 |
| >3,50,000 and <= 4,00,000 | 8,06,736 | 30,217 | 3.75 |
| >4,00,000 and <= 4,50,000 | 7,54,236 | 32,050 | 4.25 |
| >4,50,000 and <= 5,00,000 | 6,96,242 | 33,033 | 4.74 |
| >5,00,000 and <= 5,50,000 | 5,95,320 | 31,191 | 5.24 |
| >5,50,000 and <= 9,50,000 | 20,23,703 | 1,40,472 | 6.94 |
| >9,50,000 and <= 10,00,000 | 1,00,160 | 9,760 | 9.74 |
| >10,00,000 and <=15,00,000 | 5,92,452 | 71,469 | 12.06 |
| >15,00,000 and <= 20,00,000 | 2,07,158 | 35,569 | 17.17 |
| >20,00,000 and <= 25,00,000 | 1,10,707 | 24,710 | 22.32 |
| >25,00,000 and <= 50,00,000 | 1,24,483 | 41,306 | 33.18 |
| >50,00,000 and <= 1,00,00,000 | 36,776 | 25,033 | 68.07 |
| >1,00,00,000 and <=5,00,00,000 | 17,516 | 30,662 | 175.05 |
| >5,00,00,000 and <=10,00,00,000 | 655 | 4,375 | 667.90 |
| >10,00,00,000 and <=25,00,00,000 | 156 | 2,158 | 1,383.40 |
| >25,00,00,000 and <=50,00,00,000 | 26 | 809 | 3,110.67 |
| >50,00,00,000 and <=100,00,00,000 | 6 | 412 | 6,872.97 |
| >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) |
| < 0 | 6,06,091 | -3,298 | -0.54 |
| = 0 | 284,20,105 | – | – |
| >0 and <=1,50,000 | 15,49,028 | 9,333 | 0.60 |
| >150,000 and <= 2,00,000 | 1,78,379 | 3,085 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,09,242 | 2,424 | 2.22 |
| >2,50,000 and <= 3,50,000 | 1,16,961 | 3,419 | 2.92 |
| >3,50,000 and <= 4,00,000 | 31,417 | 1,175 | 3.74 |
| >4,00,000 and <= 4,50,000 | 26,099 | 1,105 | 4.23 |
| >4,50,000 and <= 5,00,000 | 19,470 | 923 | 4.74 |
| >5,00,000 and <= 5,50,000 | 16,893 | 884 | 5.23 |
| >5,50,000 and <= 9,50,000 | 59,493 | 4,158 | 6.99 |
| >9,50,000 and <= 10,00,000 | 3,216 | 313 | 9.74 |
| >10,00,000 and <=15,00,000 | 20,417 | 2,481 | 12.15 |
| >15,00,000 and <= 20,00,000 | 9,496 | 1,634 | 17.21 |
| >20,00,000 and <= 25,00,000 | 5,442 | 1,210 | 22.24 |
| >25,00,000 and <= 50,00,000 | 10,215 | 3,506 | 34.32 |
| >50,00,000 and <= 1,00,00,000 | 4,178 | 2,872 | 68.75 |
| >1,00,00,000 and <=5,00,00,000 | 2,221 | 4,108 | 184.95 |
| >5,00,00,000 and <=10,00,00,000 | 162 | 1,147 | 707.76 |
| >10,00,00,000 and <=25,00,00,000 | 65 | 891 | 1,370.50 |
| >25,00,00,000 and <=50,00,00,000 | 24 | 792 | 3,299.96 |
| >50,00,00,000 and <=100,00,00,000 | 6 | 422 | 7,034.81 |
| >100,00,00,000 and <=500,00,00,000 | 2 | 627 | 31,325.94 |
| >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) |
| < 0 | 3,860 | -21,598 | -559.54 |
| = 0 | 147,04,225 | – | – |
| >0 and <=1,50,000 | 44,60,691 | 35,787 | 0.80 |
| >150,000 and <= 2,00,000 | 51,33,944 | 91,641 | 1.79 |
| >2,00,000 and <=2,50,000 | 25,03,880 | 55,307 | 2.21 |
| >2,50,000 and <= 3,50,000 | 19,95,762 | 57,929 | 2.90 |
| >3,50,000 and <= 4,00,000 | 4,48,955 | 16,749 | 3.73 |
| >4,00,000 and <= 4,50,000 | 3,34,808 | 14,165 | 4.23 |
| >4,50,000 and <= 5,00,000 | 2,64,559 | 12,543 | 4.74 |
| >5,00,000 and <= 5,50,000 | 1,92,414 | 10,063 | 5.23 |
| >5,50,000 and <= 9,50,000 | 6,50,923 | 45,723 | 7.02 |
| >9,50,000 and <= 10,00,000 | 37,770 | 3,683 | 9.75 |
| >10,00,000 and <=15,00,000 | 1,75,846 | 21,202 | 12.06 |
| >15,00,000 and <= 20,00,000 | 73,949 | 12,735 | 17.22 |
| >20,00,000 and <= 25,00,000 | 41,370 | 9,223 | 22.29 |
| >25,00,000 and <= 50,00,000 | 79,512 | 27,524 | 34.62 |
| >50,00,000 and <= 1,00,00,000 | 40,584 | 28,348 | 69.85 |
| >1,00,00,000 and <=5,00,00,000 | 33,702 | 69,814 | 207.15 |
| >5,00,00,000 and <=10,00,00,000 | 5,156 | 36,035 | 698.89 |
| >10,00,00,000 and <=25,00,00,000 | 3,774 | 58,440 | 1,548.49 |
| >25,00,00,000 and <=50,00,00,000 | 1,347 | 47,209 | 3,504.73 |
| >50,00,00,000 and <=100,00,00,000 | 725 | 50,342 | 6,943.70 |
| >100,00,00,000 and <=500,00,00,000 | 661 | 1,36,381 | 20,632.53 |
| >500,00,00,000 | 205 | 4,50,712 | 2,19,859.41 |
| 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) |
| < 0 | 86,514 | -15,864 | -18.34 |
| = 0 | 308,83,549 | – | – |
| >0 and <=1,50,000 | 1,05,861 | 586 | 0.55 |
| >150,000 and <= 2,00,000 | 17,629 | 306 | 1.74 |
| >2,00,000 and <=2,50,000 | 10,768 | 241 | 2.24 |
| >2,50,000 and <= 3,50,000 | 13,060 | 386 | 2.96 |
| >3,50,000 and <= 4,00,000 | 4,886 | 183 | 3.75 |
| >4,00,000 and <= 4,50,000 | 3,902 | 166 | 4.24 |
| >4,50,000 and <= 5,00,000 | 3,491 | 166 | 4.75 |
| >5,00,000 and <= 5,50,000 | 3,015 | 158 | 5.24 |
| >5,50,000 and <= 9,50,000 | 15,893 | 1,154 | 7.26 |
| >9,50,000 and <= 10,00,000 | 1,405 | 137 | 9.76 |
| >10,00,000 and <=15,00,000 | 9,495 | 1,167 | 12.29 |
| >15,00,000 and <= 20,00,000 | 5,837 | 1,012 | 17.35 |
| >20,00,000 and <= 25,00,000 | 3,785 | 848 | 22.41 |
| >25,00,000 and <= 50,00,000 | 8,785 | 3,086 | 35.13 |
| >50,00,000 and <= 1,00,00,000 | 5,066 | 3,538 | 69.84 |
| >1,00,00,000 and <=5,00,00,000 | 4,441 | 8,985 | 202.31 |
| >5,00,00,000 and <=10,00,00,000 | 603 | 4,223 | 700.36 |
| >10,00,00,000 and <=25,00,00,000 | 393 | 5,883 | 1,496.88 |
| >25,00,00,000 and <=50,00,00,000 | 111 | 3,758 | 3,385.92 |
| >50,00,00,000 and <=100,00,00,000 | 58 | 3,986 | 6,873.08 |
| >100,00,00,000 and <=500,00,00,000 | 64 | 13,852 | 21,643.79 |
| >500,00,00,000 | 11 | 32,162 | 2,92,385.99 |
| 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) |
| < 0 | 1,79,947 | -30,041 | -16.69 |
| = 0 | 305,20,643 | – | – |
| >0 and <=1,50,000 | 4,02,683 | 1,046 | 0.26 |
| >150,000 and <= 2,00,000 | 18,456 | 322 | 1.74 |
| >2,00,000 and <=2,50,000 | 11,827 | 264 | 2.23 |
| >2,50,000 and <= 3,50,000 | 14,571 | 430 | 2.95 |
| >3,50,000 and <= 4,00,000 | 4,836 | 181 | 3.75 |
| >4,00,000 and <= 4,50,000 | 3,823 | 162 | 4.24 |
| >4,50,000 and <= 5,00,000 | 3,309 | 158 | 4.76 |
| >5,00,000 and <= 5,50,000 | 2,662 | 139 | 5.23 |
| >5,50,000 and <= 9,50,000 | 10,804 | 771 | 7.14 |
| >9,50,000 and <= 10,00,000 | 787 | 77 | 9.77 |
| >10,00,000 and <=15,00,000 | 4,452 | 543 | 12.19 |
| >15,00,000 and <= 20,00,000 | 2,291 | 396 | 17.26 |
| >20,00,000 and <= 25,00,000 | 1,402 | 314 | 22.41 |
| >25,00,000 and <= 50,00,000 | 2,879 | 999 | 34.70 |
| >50,00,000 and <= 1,00,00,000 | 1,545 | 1,065 | 68.96 |
| >1,00,00,000 and <=5,00,00,000 | 1,319 | 2,730 | 206.98 |
| >5,00,00,000 and <=10,00,00,000 | 168 | 1,153 | 686.13 |
| >10,00,00,000 and <=25,00,00,000 | 141 | 2,214 | 1,570.38 |
| >25,00,00,000 and <=50,00,00,000 | 45 | 1,558 | 3,463.02 |
| >50,00,00,000 and <=100,00,00,000 | 16 | 1,099 | 6,867.38 |
| >100,00,00,000 and <=500,00,00,000 | 15 | 2,806 | 18,705.49 |
| >500,00,00,000 | 1 | 1,056 | 1,05,610.82 |
| 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) |
| < 0 | 8,820 | -33 | -0.37 |
| = 0 | 165,21,778 | – | – |
| >0 and <=1,50,000 | 116,82,594 | 39,231 | 0.34 |
| >150,000 and <= 2,00,000 | 13,05,417 | 23,005 | 1.76 |
| >2,00,000 and <=2,50,000 | 5,55,149 | 12,323 | 2.22 |
| >2,50,000 and <= 3,50,000 | 4,92,702 | 14,371 | 2.92 |
| >3,50,000 and <= 4,00,000 | 1,21,109 | 4,523 | 3.73 |
| >4,00,000 and <= 4,50,000 | 88,005 | 3,729 | 4.24 |
| >4,50,000 and <= 5,00,000 | 70,513 | 3,348 | 4.75 |
| >5,00,000 and <= 5,50,000 | 54,624 | 2,858 | 5.23 |
| >5,50,000 and <= 9,50,000 | 1,77,481 | 12,416 | 7.00 |
| >9,50,000 and <= 10,00,000 | 9,158 | 893 | 9.75 |
| >10,00,000 and <=15,00,000 | 44,924 | 5,398 | 12.02 |
| >15,00,000 and <= 20,00,000 | 17,479 | 3,006 | 17.20 |
| >20,00,000 and <= 25,00,000 | 9,592 | 2,137 | 22.28 |
| >25,00,000 and <= 50,00,000 | 16,362 | 5,585 | 34.13 |
| >50,00,000 and <= 1,00,00,000 | 6,894 | 4,730 | 68.61 |
| >1,00,00,000 and <=5,00,00,000 | 4,804 | 9,426 | 196.21 |
| >5,00,00,000 and <=10,00,00,000 | 582 | 4,098 | 704.14 |
| >10,00,00,000 and <=25,00,00,000 | 386 | 5,930 | 1,536.32 |
| >25,00,00,000 and <=50,00,00,000 | 121 | 4,027 | 3,328.29 |
| >50,00,00,000 and <=100,00,00,000 | 64 | 4,478 | 6,996.94 |
| >100,00,00,000 and <=500,00,00,000 | 55 | 10,830 | 19,690.05 |
| >500,00,00,000 | 9 | 9,527 | 1,05,850.28 |
| 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) |
| < 0 | 30 | -0 | -0.61 |
| = 0 | 251,22,875 | – | – |
| >0 and <=1,50,000 | 52,89,112 | 13,284 | 0.25 |
| >150,000 and <= 2,00,000 | 2,21,865 | 3,849 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,30,168 | 2,905 | 2.23 |
| >2,50,000 and <= 3,50,000 | 1,45,508 | 4,279 | 2.94 |
| >3,50,000 and <= 4,00,000 | 43,316 | 1,619 | 3.74 |
| >4,00,000 and <= 4,50,000 | 32,572 | 1,381 | 4.24 |
| >4,50,000 and <= 5,00,000 | 26,073 | 1,236 | 4.74 |
| >5,00,000 and <= 5,50,000 | 20,774 | 1,088 | 5.24 |
| >5,50,000 and <= 9,50,000 | 79,351 | 5,618 | 7.08 |
| >9,50,000 and <= 10,00,000 | 5,121 | 499 | 9.74 |
| >10,00,000 and <=15,00,000 | 29,302 | 3,543 | 12.09 |
| >15,00,000 and <= 20,00,000 | 12,669 | 2,182 | 17.22 |
| >20,00,000 and <= 25,00,000 | 7,167 | 1,597 | 22.28 |
| >25,00,000 and <= 50,00,000 | 12,698 | 4,345 | 34.22 |
| >50,00,000 and <= 1,00,00,000 | 5,338 | 3,663 | 68.63 |
| >1,00,00,000 and <=5,00,00,000 | 3,773 | 7,467 | 197.90 |
| >5,00,00,000 and <=10,00,00,000 | 426 | 2,967 | 696.42 |
| >10,00,00,000 and <=25,00,00,000 | 300 | 4,631 | 1,543.57 |
| >25,00,00,000 and <=50,00,00,000 | 93 | 3,085 | 3,316.96 |
| >50,00,00,000 and <=100,00,00,000 | 44 | 3,103 | 7,051.51 |
| >100,00,00,000 and <=500,00,00,000 | 42 | 8,354 | 19,889.32 |
| >500,00,00,000 | 5 | 4,898 | 97,962.91 |
| 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 | – | – | – |
| = 0 | 298,42,260 | – | – |
| >0 and <=1,50,000 | 11,94,042 | 7,489 | 0.63 |
| >150,000 and <= 2,00,000 | 31,438 | 544 | 1.73 |
| >2,00,000 and <=2,50,000 | 20,910 | 467 | 2.23 |
| >2,50,000 and <= 3,50,000 | 25,475 | 750 | 2.94 |
| >3,50,000 and <= 4,00,000 | 8,061 | 301 | 3.74 |
| >4,00,000 and <= 4,50,000 | 6,458 | 274 | 4.24 |
| >4,50,000 and <= 5,00,000 | 5,311 | 252 | 4.75 |
| >5,00,000 and <= 5,50,000 | 4,230 | 222 | 5.24 |
| >5,50,000 and <= 9,50,000 | 18,366 | 1,316 | 7.16 |
| >9,50,000 and <= 10,00,000 | 1,373 | 134 | 9.75 |
| >10,00,000 and <=15,00,000 | 8,269 | 1,009 | 12.21 |
| >15,00,000 and <= 20,00,000 | 4,564 | 788 | 17.26 |
| >20,00,000 and <= 25,00,000 | 2,919 | 651 | 22.31 |
| >25,00,000 and <= 50,00,000 | 6,337 | 2,210 | 34.87 |
| >50,00,000 and <= 1,00,00,000 | 3,642 | 2,544 | 69.86 |
| >1,00,00,000 and <=5,00,00,000 | 3,628 | 7,599 | 209.45 |
| >5,00,00,000 and <=10,00,00,000 | 619 | 4,281 | 691.53 |
| >10,00,00,000 and <=25,00,00,000 | 438 | 6,698 | 1,529.14 |
| >25,00,00,000 and <=50,00,00,000 | 158 | 5,366 | 3,396.29 |
| >50,00,00,000 and <=100,00,00,000 | 64 | 4,503 | 7,036.38 |
| >100,00,00,000 and <=500,00,00,000 | 50 | 10,408 | 20,815.51 |
| >500,00,00,000 | 10 | 10,158 | 1,01,582.10 |
| 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) |
| < 0 | 3,46,884 | -3,89,765 | -112.36 |
| = 0 | 3,96,928 | – | – |
| >0 and <=1,50,000 | 43,52,466 | 36,274 | 0.83 |
| >150,000 and <= 2,00,000 | 111,21,850 | 1,99,140 | 1.79 |
| >2,00,000 and <=2,50,000 | 38,52,215 | 85,465 | 2.22 |
| >2,50,000 and <= 3,50,000 | 36,29,114 | 1,06,649 | 2.94 |
| >3,50,000 and <= 4,00,000 | 11,98,970 | 44,855 | 3.74 |
| >4,00,000 and <= 4,50,000 | 9,85,106 | 41,755 | 4.24 |
| >4,50,000 and <= 5,00,000 | 8,30,559 | 39,449 | 4.75 |
| >5,00,000 and <= 5,50,000 | 6,72,691 | 35,204 | 5.23 |
| >5,50,000 and <= 9,50,000 | 21,54,403 | 1,51,551 | 7.03 |
| >9,50,000 and <= 10,00,000 | 1,29,568 | 12,632 | 9.75 |
| >10,00,000 and <=15,00,000 | 6,92,535 | 83,604 | 12.07 |
| >15,00,000 and <= 20,00,000 | 2,80,098 | 48,211 | 17.21 |
| >20,00,000 and <= 25,00,000 | 1,55,064 | 34,525 | 22.27 |
| >25,00,000 and <= 50,00,000 | 2,25,765 | 76,643 | 33.95 |
| >50,00,000 and <= 1,00,00,000 | 91,074 | 62,870 | 69.03 |
| >1,00,00,000 and <=5,00,00,000 | 60,072 | 1,17,088 | 194.91 |
| >5,00,00,000 and <=10,00,00,000 | 6,320 | 43,910 | 694.78 |
| >10,00,00,000 and <=25,00,00,000 | 3,978 | 60,919 | 1,531.39 |
| >25,00,00,000 and <=50,00,00,000 | 1,339 | 46,461 | 3,469.82 |
| >50,00,00,000 and <=100,00,00,000 | 714 | 49,779 | 6,971.81 |
| >100,00,00,000 and <=500,00,00,000 | 675 | 1,39,200 | 20,622.15 |
| >500,00,00,000 | 198 | 4,29,920 | 2,17,131.18 |
| 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) |
| < 0 | 24 | -0 | -0.02 |
| = 0 | 173,51,402 | – | – |
| >0 and <=1,50,000 | 121,62,239 | 26,235 | 0.22 |
| >150,000 and <= 2,00,000 | 3,42,219 | 5,945 | 1.74 |
| >2,00,000 and <=2,50,000 | 2,42,681 | 5,422 | 2.23 |
| >2,50,000 and <= 3,50,000 | 3,03,567 | 8,962 | 2.95 |
| >3,50,000 and <= 4,00,000 | 1,00,273 | 3,751 | 3.74 |
| >4,00,000 and <= 4,50,000 | 80,370 | 3,409 | 4.24 |
| >4,50,000 and <= 5,00,000 | 68,144 | 3,232 | 4.74 |
| >5,00,000 and <= 5,50,000 | 56,574 | 2,966 | 5.24 |
| >5,50,000 and <= 9,50,000 | 2,18,896 | 15,487 | 7.08 |
| >9,50,000 and <= 10,00,000 | 13,745 | 1,340 | 9.75 |
| >10,00,000 and <=15,00,000 | 86,528 | 10,513 | 12.15 |
| >15,00,000 and <= 20,00,000 | 42,982 | 7,411 | 17.24 |
| >20,00,000 and <= 25,00,000 | 25,248 | 5,631 | 22.30 |
| >25,00,000 and <= 50,00,000 | 49,096 | 16,940 | 34.50 |
| >50,00,000 and <= 1,00,00,000 | 22,742 | 15,644 | 68.79 |
| >1,00,00,000 and <=5,00,00,000 | 17,045 | 34,082 | 199.95 |
| >5,00,00,000 and <=10,00,00,000 | 2,302 | 15,912 | 691.21 |
| >10,00,00,000 and <=25,00,00,000 | 1,408 | 21,749 | 1,544.69 |
| >25,00,00,000 and <=50,00,00,000 | 518 | 18,100 | 3,494.12 |
| >50,00,00,000 and <=100,00,00,000 | 291 | 20,275 | 6,967.28 |
| >100,00,00,000 and <=500,00,00,000 | 252 | 52,992 | 21,028.52 |
| >500,00,00,000 | 63 | 93,582 | 1,48,543.40 |
| 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 | – | – | – |
| = 0 | 170,89,773 | – | – |
| >0 and <=1,50,000 | 16,00,167 | 14,956 | 0.93 |
| >150,000 and <= 2,00,000 | 10,67,300 | 18,853 | 1.77 |
| >2,00,000 and <=2,50,000 | 10,24,315 | 23,120 | 2.26 |
| >2,50,000 and <= 3,50,000 | 19,18,714 | 57,075 | 2.97 |
| >3,50,000 and <= 4,00,000 | 8,06,685 | 30,215 | 3.75 |
| >4,00,000 and <= 4,50,000 | 7,54,202 | 32,048 | 4.25 |
| >4,50,000 and <= 5,00,000 | 6,96,210 | 33,032 | 4.74 |
| >5,00,000 and <= 5,50,000 | 5,95,298 | 31,190 | 5.24 |
| >5,50,000 and <= 9,50,000 | 20,23,583 | 1,40,464 | 6.94 |
| >9,50,000 and <= 10,00,000 | 1,00,155 | 9,760 | 9.74 |
| >10,00,000 and <=15,00,000 | 5,92,418 | 71,464 | 12.06 |
| >15,00,000 and <= 20,00,000 | 2,07,141 | 35,566 | 17.17 |
| >20,00,000 and <= 25,00,000 | 1,10,700 | 24,708 | 22.32 |
| >25,00,000 and <= 50,00,000 | 1,24,472 | 41,302 | 33.18 |
| >50,00,000 and <= 1,00,00,000 | 36,775 | 25,032 | 68.07 |
| >1,00,00,000 and <=5,00,00,000 | 17,515 | 30,661 | 175.05 |
| >5,00,00,000 and <=10,00,00,000 | 655 | 4,375 | 667.9 |
| >10,00,00,000 and <=25,00,00,000 | 156 | 2,158 | 1,383.40 |
| >25,00,00,000 and <=50,00,00,000 | 26 | 809 | 3,110.67 |
| >50,00,00,000 and <=100,00,00,000 | 6 | 412 | 6,872.97 |
| >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) |
| < 0 | 6,06,046 | -3,298 | -0.54 |
| = 0 | 261,64,481 | – | – |
| >0 and <=1,50,000 | 14,55,109 | 8,727 | 0.60 |
| >150,000 and <= 2,00,000 | 1,63,759 | 2,832 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,00,043 | 2,220 | 2.22 |
| >2,50,000 and <= 3,50,000 | 1,05,455 | 3,081 | 2.92 |
| >3,50,000 and <= 4,00,000 | 27,831 | 1,041 | 3.74 |
| >4,00,000 and <= 4,50,000 | 22,712 | 962 | 4.23 |
| >4,50,000 and <= 5,00,000 | 17,010 | 806 | 4.74 |
| >5,00,000 and <= 5,50,000 | 14,629 | 766 | 5.23 |
| >5,50,000 and <= 9,50,000 | 49,986 | 3,491 | 6.98 |
| >9,50,000 and <= 10,00,000 | 2,668 | 260 | 9.74 |
| >10,00,000 and <=15,00,000 | 16,148 | 1,958 | 12.12 |
| >15,00,000 and <= 20,00,000 | 7,093 | 1,219 | 17.18 |
| >20,00,000 and <= 25,00,000 | 3,951 | 878 | 22.22 |
| >25,00,000 and <= 50,00,000 | 6,451 | 2,186 | 33.89 |
| >50,00,000 and <= 1,00,00,000 | 2,151 | 1,450 | 67.42 |
| >1,00,00,000 and <=5,00,00,000 | 725 | 1,210 | 166.89 |
| >5,00,00,000 and <=10,00,00,000 | 13 | 84 | 646.08 |
| >10,00,00,000 and <=25,00,00,000 | 5 | 56 | 1,126.90 |
| >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) |
| < 0 | 596 | -76 | -12.82 |
| = 0 | 136,87,437 | – | – |
| >0 and <=1,50,000 | 37,58,018 | 32,267 | 0.86 |
| >150,000 and <= 2,00,000 | 49,67,263 | 88,730 | 1.79 |
| >2,00,000 and <=2,50,000 | 24,30,555 | 53,673 | 2.21 |
| >2,50,000 and <= 3,50,000 | 19,02,232 | 55,171 | 2.90 |
| >3,50,000 and <= 4,00,000 | 4,18,538 | 15,610 | 3.73 |
| >4,00,000 and <= 4,50,000 | 3,08,773 | 13,061 | 4.23 |
| >4,50,000 and <= 5,00,000 | 2,40,449 | 11,398 | 4.74 |
| >5,00,000 and <= 5,50,000 | 1,74,106 | 9,105 | 5.23 |
| >5,50,000 and <= 9,50,000 | 5,69,045 | 39,829 | 7.00 |
| >9,50,000 and <= 10,00,000 | 30,911 | 3,014 | 9.75 |
| >10,00,000 and <=15,00,000 | 1,36,295 | 16,359 | 12.00 |
| >15,00,000 and <= 20,00,000 | 50,623 | 8,697 | 17.18 |
| >20,00,000 and <= 25,00,000 | 26,033 | 5,795 | 22.26 |
| >25,00,000 and <= 50,00,000 | 41,634 | 14,170 | 34.03 |
| >50,00,000 and <= 1,00,00,000 | 15,120 | 10,290 | 68.06 |
| >1,00,00,000 and <=5,00,00,000 | 7,820 | 14,362 | 183.66 |
| >5,00,00,000 and <=10,00,00,000 | 513 | 3,449 | 672.27 |
| >10,00,00,000 and <=25,00,00,000 | 243 | 3,716 | 1,529.12 |
| >25,00,00,000 and <=50,00,00,000 | 37 | 1,239 | 3,349.68 |
| >50,00,00,000 and <=100,00,00,000 | 18 | 1,344 | 7,466.55 |
| >100,00,00,000 and <=500,00,00,000 | 6 | 1,373 | 22,885.58 |
| >500,00,00,000 | 1 | 673 | 67,316.16 |
| 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) |
| < 0 | 75,568 | -3,585 | -4.74 |
| = 0 | 284,91,258 | – | – |
| >0 and <=1,50,000 | 98,851 | 548 | 0.55 |
| >150,000 and <= 2,00,000 | 16,294 | 283 | 1.74 |
| >2,00,000 and <=2,50,000 | 9,966 | 223 | 2.24 |
| >2,50,000 and <= 3,50,000 | 12,073 | 357 | 2.96 |
| >3,50,000 and <= 4,00,000 | 4,441 | 166 | 3.75 |
| >4,00,000 and <= 4,50,000 | 3,562 | 151 | 4.24 |
| >4,50,000 and <= 5,00,000 | 3,215 | 153 | 4.75 |
| >5,00,000 and <= 5,50,000 | 2,755 | 144 | 5.24 |
| >5,50,000 and <= 9,50,000 | 14,471 | 1,050 | 7.25 |
| >9,50,000 and <= 10,00,000 | 1,266 | 124 | 9.76 |
| >10,00,000 and <=15,00,000 | 8,509 | 1,045 | 12.28 |
| >15,00,000 and <= 20,00,000 | 5,166 | 896 | 17.34 |
| >20,00,000 and <= 25,00,000 | 3,337 | 747 | 22.39 |
| >25,00,000 and <= 50,00,000 | 7,420 | 2,595 | 34.98 |
| >50,00,000 and <= 1,00,00,000 | 4,082 | 2,841 | 69.61 |
| >1,00,00,000 and <=5,00,00,000 | 3,312 | 6,541 | 197.48 |
| >5,00,00,000 and <=10,00,00,000 | 389 | 2,686 | 690.55 |
| >10,00,00,000 and <=25,00,00,000 | 229 | 3,417 | 1,492.22 |
| >25,00,00,000 and <=50,00,00,000 | 48 | 1,624 | 3,383.31 |
| >50,00,00,000 and <=100,00,00,000 | 27 | 1,909 | 7,069.93 |
| >100,00,00,000 and <=500,00,00,000 | 26 | 5,871 | 22,579.82 |
| >500,00,00,000 | 1 | 693 | 69,254.82 |
| 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) |
| < 0 | 1,59,633 | -2,912 | -1.82 |
| = 0 | 281,76,224 | – | – |
| >0 and <=1,50,000 | 3,61,204 | 923 | 0.26 |
| >150,000 and <= 2,00,000 | 15,539 | 271 | 1.75 |
| >2,00,000 and <=2,50,000 | 10,164 | 227 | 2.23 |
| >2,50,000 and <= 3,50,000 | 12,453 | 368 | 2.95 |
| >3,50,000 and <= 4,00,000 | 4,144 | 155 | 3.75 |
| >4,00,000 and <= 4,50,000 | 3,273 | 139 | 4.25 |
| >4,50,000 and <= 5,00,000 | 2,744 | 131 | 4.76 |
| >5,00,000 and <= 5,50,000 | 2,208 | 116 | 5.23 |
| >5,50,000 and <= 9,50,000 | 8,912 | 634 | 7.12 |
| >9,50,000 and <= 10,00,000 | 621 | 61 | 9.77 |
| >10,00,000 and <=15,00,000 | 3,430 | 417 | 12.16 |
| >15,00,000 and <= 20,00,000 | 1,693 | 292 | 17.24 |
| >20,00,000 and <= 25,00,000 | 990 | 221 | 22.35 |
| >25,00,000 and <= 50,00,000 | 1,812 | 622 | 34.31 |
| >50,00,000 and <= 1,00,00,000 | 781 | 532 | 68.17 |
| >1,00,00,000 and <=5,00,00,000 | 414 | 769 | 185.84 |
| >5,00,00,000 and <=10,00,00,000 | 17 | 107 | 628.75 |
| >10,00,00,000 and <=25,00,00,000 | 6 | 89 | 1,476.79 |
| >25,00,00,000 and <=50,00,00,000 | 4 | 128 | 3,197.73 |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | – | – | – |
| >500,00,00,000 | – | – | – |
| Total | 287,66,266 | 3,290 |
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) |
| < 0 | 8,797 | -33 | -0.37 |
| = 0 | 149,49,488 | – | – |
| >0 and <=1,50,000 | 111,64,131 | 36,815 | 0.33 |
| >150,000 and <= 2,00,000 | 11,71,362 | 20,653 | 1.76 |
| >2,00,000 and <=2,50,000 | 5,05,926 | 11,230 | 2.22 |
| >2,50,000 and <= 3,50,000 | 4,38,535 | 12,785 | 2.92 |
| >3,50,000 and <= 4,00,000 | 1,06,777 | 3,987 | 3.73 |
| >4,00,000 and <= 4,50,000 | 77,001 | 3,262 | 4.24 |
| >4,50,000 and <= 5,00,000 | 60,439 | 2,868 | 4.75 |
| >5,00,000 and <= 5,50,000 | 46,571 | 2,437 | 5.23 |
| >5,50,000 and <= 9,50,000 | 1,49,852 | 10,469 | 6.99 |
| >9,50,000 and <= 10,00,000 | 7,742 | 755 | 9.75 |
| >10,00,000 and <=15,00,000 | 37,874 | 4,549 | 12.01 |
| >15,00,000 and <= 20,00,000 | 14,466 | 2,485 | 17.18 |
| >20,00,000 and <= 25,00,000 | 7,730 | 1,721 | 22.27 |
| >25,00,000 and <= 50,00,000 | 12,338 | 4,186 | 33.92 |
| >50,00,000 and <= 1,00,00,000 | 4,629 | 3,137 | 67.76 |
| >1,00,00,000 and <=5,00,00,000 | 2,380 | 4,274 | 179.56 |
| >5,00,00,000 and <=10,00,00,000 | 153 | 1,070 | 699.45 |
| >10,00,00,000 and <=25,00,00,000 | 62 | 859 | 1,385.08 |
| >25,00,00,000 and <=50,00,00,000 | 10 | 304 | 3,042.53 |
| >50,00,00,000 and <=100,00,00,000 | 2 | 105 | 5,243.86 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 103 | 10,281.04 |
| >500,00,00,000 | – | – | – |
| Total | 287,66,266 | 1,28,020 |
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) |
| < 0 | 26 | -0 | -0.70 |
| = 0 | 232,74,593 | – | – |
| >0 and <=1,50,000 | 48,73,186 | 11,530 | 0.24 |
| >150,000 and <= 2,00,000 | 1,72,804 | 2,997 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,05,401 | 2,353 | 2.23 |
| >2,50,000 and <= 3,50,000 | 1,18,246 | 3,479 | 2.94 |
| >3,50,000 and <= 4,00,000 | 35,344 | 1,321 | 3.74 |
| >4,00,000 and <= 4,50,000 | 26,527 | 1,125 | 4.24 |
| >4,50,000 and <= 5,00,000 | 21,274 | 1,009 | 4.74 |
| >5,00,000 and <= 5,50,000 | 16,942 | 888 | 5.24 |
| >5,50,000 and <= 9,50,000 | 64,465 | 4,560 | 7.07 |
| >9,50,000 and <= 10,00,000 | 4,175 | 407 | 9.74 |
| >10,00,000 and <=15,00,000 | 23,543 | 2,846 | 12.09 |
| >15,00,000 and <= 20,00,000 | 9,967 | 1,715 | 17.21 |
| >20,00,000 and <= 25,00,000 | 5,488 | 1,223 | 22.28 |
| >25,00,000 and <= 50,00,000 | 9,148 | 3,112 | 34.02 |
| >50,00,000 and <= 1,00,00,000 | 3,345 | 2,271 | 67.90 |
| >1,00,00,000 and <=5,00,00,000 | 1,682 | 3,022 | 179.70 |
| >5,00,00,000 and <=10,00,00,000 | 78 | 517 | 663.21 |
| >10,00,00,000 and <=25,00,00,000 | 28 | 394 | 1,406.54 |
| >25,00,00,000 and <=50,00,00,000 | 3 | 99 | 3,305.03 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 52 | 5,151.79 |
| >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 | – | – | – |
| = 0 | 275,78,695 | – | – |
| >0 and <=1,50,000 | 10,98,621 | 7,116 | 0.65 |
| >150,000 and <= 2,00,000 | 24,043 | 415 | 1.73 |
| >2,00,000 and <=2,50,000 | 15,283 | 341 | 2.23 |
| >2,50,000 and <= 3,50,000 | 17,622 | 518 | 2.94 |
| >3,50,000 and <= 4,00,000 | 5,167 | 193 | 3.74 |
| >4,00,000 and <= 4,50,000 | 3,906 | 166 | 4.24 |
| >4,50,000 and <= 5,00,000 | 3,066 | 145 | 4.74 |
| >5,00,000 and <= 5,50,000 | 2,326 | 122 | 5.24 |
| >5,50,000 and <= 9,50,000 | 9,068 | 641 | 7.07 |
| >9,50,000 and <= 10,00,000 | 582 | 57 | 9.76 |
| >10,00,000 and <=15,00,000 | 3,098 | 375 | 12.11 |
| >15,00,000 and <= 20,00,000 | 1,458 | 251 | 17.23 |
| >20,00,000 and <= 25,00,000 | 812 | 181 | 22.27 |
| >25,00,000 and <= 50,00,000 | 1,469 | 500 | 34.06 |
| >50,00,000 and <= 1,00,00,000 | 618 | 425 | 68.82 |
| >1,00,00,000 and <=5,00,00,000 | 387 | 713 | 184.18 |
| >5,00,00,000 and <=10,00,00,000 | 29 | 193 | 665.43 |
| >10,00,00,000 and <=25,00,00,000 | 15 | 213 | 1,419.63 |
| >25,00,00,000 and <=50,00,00,000 | 1 | 31 | 3,114.98 |
| >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) |
| < 0 | 31,813 | -3,370 | -10.59 |
| = 0 | 99,336 | – | – |
| >0 and <=1,50,000 | 35,97,240 | 32,401 | 0.90 |
| >150,000 and <= 2,00,000 | 107,46,492 | 1,92,508 | 1.79 |
| >2,00,000 and <=2,50,000 | 37,27,536 | 82,707 | 2.22 |
| >2,50,000 and <= 3,50,000 | 35,05,548 | 1,03,012 | 2.94 |
| >3,50,000 and <= 4,00,000 | 11,58,254 | 43,331 | 3.74 |
| >4,00,000 and <= 4,50,000 | 9,50,593 | 40,292 | 4.24 |
| >4,50,000 and <= 5,00,000 | 7,96,196 | 37,811 | 4.75 |
| >5,00,000 and <= 5,50,000 | 6,46,239 | 33,823 | 5.23 |
| >5,50,000 and <= 9,50,000 | 20,52,115 | 1,44,208 | 7.03 |
| >9,50,000 and <= 10,00,000 | 1,21,896 | 11,884 | 9.75 |
| >10,00,000 and <=15,00,000 | 6,49,286 | 78,316 | 12.06 |
| >15,00,000 and <= 20,00,000 | 2,55,592 | 43,972 | 17.20 |
| >20,00,000 and <= 25,00,000 | 1,39,011 | 30,940 | 22.26 |
| >25,00,000 and <= 50,00,000 | 1,86,695 | 62,880 | 33.68 |
| >50,00,000 and <= 1,00,00,000 | 65,157 | 44,472 | 68.25 |
| >1,00,00,000 and <=5,00,00,000 | 34,344 | 62,107 | 180.84 |
| >5,00,00,000 and <=10,00,00,000 | 1,904 | 12,903 | 677.68 |
| >10,00,00,000 and <=25,00,00,000 | 766 | 11,149 | 1,455.45 |
| >25,00,00,000 and <=50,00,00,000 | 142 | 4,712 | 3,318.04 |
| >50,00,00,000 and <=100,00,00,000 | 54 | 3,752 | 6,948.82 |
| >100,00,00,000 and <=500,00,00,000 | 35 | 7,190 | 20,541.71 |
| >500,00,00,000 | 3 | 1,920 | 63,983.85 |
| Total | 287,66,247 | 10,82,920 |
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) |
| < 0 | 24 | -0 | -0.02 |
| = 0 | 162,47,598 | – | – |
| >0 and <=1,50,000 | 111,28,419 | 23,446 | 0.21 |
| >150,000 and <= 2,00,000 | 3,02,339 | 5,254 | 1.74 |
| >2,00,000 and <=2,50,000 | 2,14,437 | 4,790 | 2.23 |
| >2,50,000 and <= 3,50,000 | 2,64,990 | 7,818 | 2.95 |
| >3,50,000 and <= 4,00,000 | 86,701 | 3,243 | 3.74 |
| >4,00,000 and <= 4,50,000 | 69,077 | 2,930 | 4.24 |
| >4,50,000 and <= 5,00,000 | 58,241 | 2,762 | 4.74 |
| >5,00,000 and <= 5,50,000 | 48,197 | 2,527 | 5.24 |
| >5,50,000 and <= 9,50,000 | 1,78,654 | 12,580 | 7.04 |
| >9,50,000 and <= 10,00,000 | 10,506 | 1,024 | 9.75 |
| >10,00,000 and <=15,00,000 | 63,876 | 7,746 | 12.13 |
| >15,00,000 and <= 20,00,000 | 30,016 | 5,171 | 17.23 |
| >20,00,000 and <= 25,00,000 | 16,795 | 3,740 | 22.27 |
| >25,00,000 and <= 50,00,000 | 29,881 | 10,229 | 34.23 |
| >50,00,000 and <= 1,00,00,000 | 11,077 | 7,474 | 67.47 |
| >1,00,00,000 and <=5,00,00,000 | 5,042 | 8,907 | 176.65 |
| >5,00,00,000 and <=10,00,00,000 | 266 | 1,788 | 672.09 |
| >10,00,00,000 and <=25,00,00,000 | 90 | 1,393 | 1,548.19 |
| >25,00,00,000 and <=50,00,00,000 | 21 | 707 | 3,365.55 |
| >50,00,00,000 and <=100,00,00,000 | 8 | 590 | 7,380.45 |
| >100,00,00,000 and <=500,00,00,000 | 3 | 437 | 14,580.92 |
| >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) |
| < 0 | 45 | -0 | -0.88 |
| = 0 | 7,24,593 | – | – |
| >0 and <=1,50,000 | 76,318 | 495 | 0.65 |
| >150,000 and <= 2,00,000 | 11,777 | 203 | 1.73 |
| >2,00,000 and <=2,50,000 | 6,740 | 150 | 2.22 |
| >2,50,000 and <= 3,50,000 | 7,785 | 228 | 2.93 |
| >3,50,000 and <= 4,00,000 | 2,190 | 82 | 3.74 |
| >4,00,000 and <= 4,50,000 | 1,857 | 79 | 4.24 |
| >4,50,000 and <= 5,00,000 | 1,356 | 64 | 4.74 |
| >5,00,000 and <= 5,50,000 | 1,182 | 62 | 5.23 |
| >5,50,000 and <= 9,50,000 | 4,143 | 286 | 6.91 |
| >9,50,000 and <= 10,00,000 | 180 | 18 | 9.76 |
| >10,00,000 and <=15,00,000 | 1,150 | 139 | 12.10 |
| >15,00,000 and <= 20,00,000 | 454 | 78 | 17.27 |
| >20,00,000 and <= 25,00,000 | 247 | 55 | 22.43 |
| >25,00,000 and <= 50,00,000 | 482 | 166 | 34.40 |
| >50,00,000 and <= 1,00,00,000 | 152 | 103 | 67.62 |
| >1,00,00,000 and <=5,00,00,000 | 63 | 125 | 198.14 |
| >5,00,00,000 and <=10,00,00,000 | 5 | 32 | 644.45 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 18 | 1,791.70 |
| >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) |
| < 0 | 23 | -1 | -2.87 |
| = 0 | 4,43,831 | – | – |
| >0 and <=1,50,000 | 1,22,795 | 1,166 | 0.95 |
| >150,000 and <= 2,00,000 | 1,20,064 | 2,102 | 1.75 |
| >2,00,000 and <=2,50,000 | 39,463 | 876 | 2.22 |
| >2,50,000 and <= 3,50,000 | 44,544 | 1,304 | 2.93 |
| >3,50,000 and <= 4,00,000 | 12,386 | 464 | 3.74 |
| >4,00,000 and <= 4,50,000 | 10,405 | 441 | 4.24 |
| >4,50,000 and <= 5,00,000 | 10,168 | 483 | 4.75 |
| >5,00,000 and <= 5,50,000 | 6,534 | 341 | 5.22 |
| >5,50,000 and <= 9,50,000 | 21,978 | 1,541 | 7.01 |
| >9,50,000 and <= 10,00,000 | 1,091 | 107 | 9.76 |
| >10,00,000 and <=15,00,000 | 3,678 | 440 | 11.97 |
| >15,00,000 and <= 20,00,000 | 1,410 | 242 | 17.18 |
| >20,00,000 and <= 25,00,000 | 643 | 143 | 22.21 |
| >25,00,000 and <= 50,00,000 | 1,063 | 365 | 34.32 |
| >50,00,000 and <= 1,00,00,000 | 395 | 270 | 68.31 |
| >1,00,00,000 and <=5,00,00,000 | 218 | 411 | 188.54 |
| >5,00,00,000 and <=10,00,00,000 | 14 | 109 | 779.88 |
| >10,00,00,000 and <=25,00,00,000 | 10 | 154 | 1,537.34 |
| >25,00,00,000 and <=50,00,00,000 | 3 | 95 | 3,171.16 |
| >50,00,00,000 and <=100,00,00,000 | 3 | 227 | 7,571.69 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 102 | 10,176.30 |
| >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) |
| < 0 | 4,170 | -152 | -3.65 |
| = 0 | 8,25,610 | – | – |
| >0 and <=1,50,000 | 5,295 | 30 | 0.57 |
| >150,000 and <= 2,00,000 | 1,089 | 19 | 1.73 |
| >2,00,000 and <=2,50,000 | 609 | 14 | 2.24 |
| >2,50,000 and <= 3,50,000 | 676 | 20 | 2.95 |
| >3,50,000 and <= 4,00,000 | 278 | 10 | 3.72 |
| >4,00,000 and <= 4,50,000 | 192 | 8 | 4.23 |
| >4,50,000 and <= 5,00,000 | 159 | 8 | 4.76 |
| >5,00,000 and <= 5,50,000 | 164 | 9 | 5.24 |
| >5,50,000 and <= 9,50,000 | 769 | 56 | 7.33 |
| >9,50,000 and <= 10,00,000 | 62 | 6 | 9.75 |
| >10,00,000 and <=15,00,000 | 457 | 57 | 12.37 |
| >15,00,000 and <= 20,00,000 | 271 | 47 | 17.34 |
| >20,00,000 and <= 25,00,000 | 163 | 37 | 22.48 |
| >25,00,000 and <= 50,00,000 | 368 | 131 | 35.66 |
| >50,00,000 and <= 1,00,00,000 | 211 | 151 | 71.43 |
| >1,00,00,000 and <=5,00,00,000 | 153 | 304 | 198.77 |
| >5,00,00,000 and <=10,00,00,000 | 15 | 101 | 671.49 |
| >10,00,00,000 and <=25,00,00,000 | 7 | 95 | 1,355.13 |
| >25,00,00,000 and <=50,00,00,000 | 2 | 55 | 2,740.77 |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | – | – | – |
| >500,00,00,000 | – | – | – |
| Total | 8,40,720 | 1,004 |
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) |
| < 0 | 9,981 | -134 | -1.34 |
| = 0 | 7,93,781 | – | – |
| >0 and <=1,50,000 | 30,496 | 81 | 0.27 |
| >150,000 and <= 2,00,000 | 2,053 | 36 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,006 | 22 | 2.21 |
| >2,50,000 and <= 3,50,000 | 1,229 | 36 | 2.90 |
| >3,50,000 and <= 4,00,000 | 327 | 12 | 3.76 |
| >4,00,000 and <= 4,50,000 | 265 | 11 | 4.20 |
| >4,50,000 and <= 5,00,000 | 278 | 13 | 4.79 |
| >5,00,000 and <= 5,50,000 | 213 | 11 | 5.18 |
| >5,50,000 and <= 9,50,000 | 586 | 42 | 7.13 |
| >9,50,000 and <= 10,00,000 | 40 | 4 | 9.77 |
| >10,00,000 and <=15,00,000 | 182 | 22 | 12.15 |
| >15,00,000 and <= 20,00,000 | 79 | 14 | 17.26 |
| >20,00,000 and <= 25,00,000 | 53 | 12 | 22.32 |
| >25,00,000 and <= 50,00,000 | 97 | 34 | 34.61 |
| >50,00,000 and <= 1,00,00,000 | 37 | 24 | 65.53 |
| >1,00,00,000 and <=5,00,00,000 | 15 | 22 | 145.18 |
| >5,00,00,000 and <=10,00,00,000 | 1 | 9 | 915.47 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 18 | 1,771.39 |
| >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) |
| < 0 | 23 | -0 | -0.37 |
| = 0 | 1,37,171 | – | – |
| >0 and <=1,50,000 | 4,23,769 | 2,088 | 0.49 |
| >150,000 and <= 2,00,000 | 1,24,646 | 2,187 | 1.75 |
| >2,00,000 and <=2,50,000 | 44,237 | 981 | 2.22 |
| >2,50,000 and <= 3,50,000 | 47,858 | 1,399 | 2.92 |
| >3,50,000 and <= 4,00,000 | 11,976 | 447 | 3.74 |
| >4,00,000 and <= 4,50,000 | 9,050 | 383 | 4.24 |
| >4,50,000 and <= 5,00,000 | 8,215 | 391 | 4.76 |
| >5,00,000 and <= 5,50,000 | 6,601 | 345 | 5.22 |
| >5,50,000 and <= 9,50,000 | 20,849 | 1,458 | 7.00 |
| >9,50,000 and <= 10,00,000 | 896 | 87 | 9.74 |
| >10,00,000 and <=15,00,000 | 3,267 | 386 | 11.80 |
| >15,00,000 and <= 20,00,000 | 882 | 151 | 17.13 |
| >20,00,000 and <= 25,00,000 | 405 | 90 | 22.23 |
| >25,00,000 and <= 50,00,000 | 637 | 209 | 32.83 |
| >50,00,000 and <= 1,00,00,000 | 162 | 114 | 70.15 |
| >1,00,00,000 and <=5,00,00,000 | 72 | 134 | 186.45 |
| >5,00,00,000 and <=10,00,00,000 | 3 | 20 | 672.99 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 11 | 1,127.96 |
| >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) |
| < 0 | 3 | -0 | -0.04 |
| = 0 | 3,83,153 | – | – |
| >0 and <=1,50,000 | 3,39,744 | 1,486 | 0.44 |
| >150,000 and <= 2,00,000 | 43,447 | 755 | 1.74 |
| >2,00,000 and <=2,50,000 | 21,023 | 468 | 2.23 |
| >2,50,000 and <= 3,50,000 | 22,271 | 652 | 2.93 |
| >3,50,000 and <= 4,00,000 | 6,118 | 228 | 3.73 |
| >4,00,000 and <= 4,50,000 | 4,455 | 189 | 4.24 |
| >4,50,000 and <= 5,00,000 | 3,431 | 163 | 4.74 |
| >5,00,000 and <= 5,50,000 | 2,699 | 141 | 5.23 |
| >5,50,000 and <= 9,50,000 | 9,342 | 657 | 7.03 |
| >9,50,000 and <= 10,00,000 | 493 | 48 | 9.73 |
| >10,00,000 and <=15,00,000 | 2,506 | 299 | 11.92 |
| >15,00,000 and <= 20,00,000 | 813 | 139 | 17.08 |
| >20,00,000 and <= 25,00,000 | 399 | 88 | 22.18 |
| >25,00,000 and <= 50,00,000 | 590 | 196 | 33.15 |
| >50,00,000 and <= 1,00,00,000 | 164 | 113 | 68.83 |
| >1,00,00,000 and <=5,00,00,000 | 66 | 122 | 184.96 |
| >5,00,00,000 and <=10,00,00,000 | 2 | 14 | 682.83 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 11 | 1,127.96 |
| >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 | – | – | – |
| = 0 | 8,26,986 | – | – |
| >0 and <=1,50,000 | 11,059 | 43 | 0.39 |
| >150,000 and <= 2,00,000 | 598 | 10 | 1.73 |
| >2,00,000 and <=2,50,000 | 384 | 9 | 2.25 |
| >2,50,000 and <= 3,50,000 | 469 | 14 | 2.94 |
| >3,50,000 and <= 4,00,000 | 148 | 6 | 3.74 |
| >4,00,000 and <= 4,50,000 | 117 | 5 | 4.23 |
| >4,50,000 and <= 5,00,000 | 100 | 5 | 4.74 |
| >5,00,000 and <= 5,50,000 | 89 | 5 | 5.25 |
| >5,50,000 and <= 9,50,000 | 352 | 25 | 7.09 |
| >9,50,000 and <= 10,00,000 | 26 | 3 | 9.72 |
| >10,00,000 and <=15,00,000 | 148 | 18 | 12.18 |
| >15,00,000 and <= 20,00,000 | 66 | 11 | 16.95 |
| >20,00,000 and <= 25,00,000 | 41 | 9 | 22.56 |
| >25,00,000 and <= 50,00,000 | 86 | 29 | 34.08 |
| >50,00,000 and <= 1,00,00,000 | 32 | 21 | 66.69 |
| >1,00,00,000 and <=5,00,00,000 | 16 | 34 | 211.95 |
| >5,00,00,000 and <=10,00,00,000 | 2 | 15 | 731.73 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 20 | 2,000.35 |
| >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) |
| < 0 | 3,432 | -369 | -10.75 |
| = 0 | 9,697 | – | – |
| >0 and <=1,50,000 | 1,90,683 | 1,579 | 0.83 |
| >150,000 and <= 2,00,000 | 3,26,813 | 5,789 | 1.77 |
| >2,00,000 and <=2,50,000 | 91,679 | 2,020 | 2.20 |
| >2,50,000 and <= 3,50,000 | 76,333 | 2,235 | 2.93 |
| >3,50,000 and <= 4,00,000 | 23,481 | 879 | 3.74 |
| >4,00,000 and <= 4,50,000 | 19,433 | 824 | 4.24 |
| >4,50,000 and <= 5,00,000 | 20,865 | 997 | 4.78 |
| >5,00,000 and <= 5,50,000 | 14,928 | 778 | 5.21 |
| >5,50,000 and <= 9,50,000 | 44,231 | 3,127 | 7.07 |
| >9,50,000 and <= 10,00,000 | 2,042 | 199 | 9.75 |
| >10,00,000 and <=15,00,000 | 8,231 | 988 | 12.00 |
| >15,00,000 and <= 20,00,000 | 3,044 | 522 | 17.16 |
| >20,00,000 and <= 25,00,000 | 1,586 | 353 | 22.24 |
| >25,00,000 and <= 50,00,000 | 2,626 | 894 | 34.05 |
| >50,00,000 and <= 1,00,00,000 | 1,049 | 726 | 69.21 |
| >1,00,00,000 and <=5,00,00,000 | 481 | 919 | 190.98 |
| >5,00,00,000 and <=10,00,00,000 | 43 | 295 | 685.46 |
| >10,00,00,000 and <=25,00,00,000 | 19 | 273 | 1,435.89 |
| >25,00,00,000 and <=50,00,00,000 | 5 | 157 | 3,134.69 |
| >50,00,00,000 and <=100,00,00,000 | 3 | 230 | 7,681.55 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 102 | 10,176.30 |
| >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 | – | – | – |
| = 0 | 4,75,437 | – | – |
| >0 and <=1,50,000 | 3,46,038 | 661 | 0.19 |
| >150,000 and <= 2,00,000 | 4,683 | 81 | 1.72 |
| >2,00,000 and <=2,50,000 | 2,913 | 65 | 2.23 |
| >2,50,000 and <= 3,50,000 | 3,473 | 102 | 2.95 |
| >3,50,000 and <= 4,00,000 | 1,148 | 43 | 3.74 |
| >4,00,000 and <= 4,50,000 | 865 | 37 | 4.25 |
| >4,50,000 and <= 5,00,000 | 663 | 31 | 4.74 |
| >5,00,000 and <= 5,50,000 | 563 | 29 | 5.24 |
| >5,50,000 and <= 9,50,000 | 2,413 | 172 | 7.12 |
| >9,50,000 and <= 10,00,000 | 146 | 14 | 9.73 |
| >10,00,000 and <=15,00,000 | 960 | 116 | 12.12 |
| >15,00,000 and <= 20,00,000 | 464 | 80 | 17.15 |
| >20,00,000 and <= 25,00,000 | 270 | 61 | 22.48 |
| >25,00,000 and <= 50,00,000 | 404 | 136 | 33.77 |
| >50,00,000 and <= 1,00,00,000 | 172 | 118 | 68.61 |
| >1,00,00,000 and <=5,00,00,000 | 89 | 166 | 186.67 |
| >5,00,00,000 and <=10,00,00,000 | 8 | 49 | 613.19 |
| >10,00,00,000 and <=25,00,00,000 | 4 | 70 | 1,744.29 |
| >25,00,00,000 and <=50,00,00,000 | 2 | 57 | 2,869.93 |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | – | – | – |
| >500,00,00,000 | – | – | – |
| Total | 8,40,715 | 2,089 | 0.25 |
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 | – | – | – |
| = 0 | 8,44,982 | – | – |
| >0 and <=1,50,000 | 7,484 | 44 | 0.59 |
| >150,000 and <= 2,00,000 | 1,020 | 18 | 1.73 |
| >2,00,000 and <=2,50,000 | 839 | 19 | 2.22 |
| >2,50,000 and <= 3,50,000 | 1,265 | 37 | 2.95 |
| >3,50,000 and <= 4,00,000 | 493 | 19 | 3.76 |
| >4,00,000 and <= 4,50,000 | 518 | 22 | 4.23 |
| >4,50,000 and <= 5,00,000 | 355 | 17 | 4.75 |
| >5,00,000 and <= 5,50,000 | 346 | 18 | 5.23 |
| >5,50,000 and <= 9,50,000 | 1,603 | 114 | 7.10 |
| >9,50,000 and <= 10,00,000 | 120 | 12 | 9.75 |
| >10,00,000 and <=15,00,000 | 875 | 108 | 12.33 |
| >15,00,000 and <= 20,00,000 | 532 | 92 | 17.33 |
| >20,00,000 and <= 25,00,000 | 353 | 79 | 22.35 |
| >25,00,000 and <= 50,00,000 | 825 | 291 | 35.22 |
| >50,00,000 and <= 1,00,00,000 | 497 | 349 | 70.28 |
| >1,00,00,000 and <=5,00,00,000 | 271 | 471 | 173.84 |
| >5,00,00,000 and <=10,00,00,000 | 17 | 115 | 675.15 |
| >10,00,00,000 and <=25,00,00,000 | 11 | 146 | 1,323.26 |
| >25,00,00,000 and <=50,00,00,000 | 1 | 31 | 3,070.64 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 83 | 8,319.74 |
| >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) |
| < 0 | 492 | -126 | -25.60 |
| = 0 | 2,09,965 | – | – |
| >0 and <=1,50,000 | 4,32,522 | 1,731 | 0.40 |
| >150,000 and <= 2,00,000 | 30,794 | 534 | 1.73 |
| >2,00,000 and <=2,50,000 | 21,917 | 490 | 2.24 |
| >2,50,000 and <= 3,50,000 | 30,846 | 914 | 2.96 |
| >3,50,000 and <= 4,00,000 | 10,839 | 406 | 3.74 |
| >4,00,000 and <= 4,50,000 | 9,362 | 397 | 4.24 |
| >4,50,000 and <= 5,00,000 | 8,071 | 383 | 4.75 |
| >5,00,000 and <= 5,50,000 | 6,887 | 361 | 5.24 |
| >5,50,000 and <= 9,50,000 | 32,595 | 2,355 | 7.23 |
| >9,50,000 and <= 10,00,000 | 3,079 | 300 | 9.75 |
| >10,00,000 and <=15,00,000 | 17,550 | 2,149 | 12.25 |
| >15,00,000 and <= 20,00,000 | 10,014 | 1,731 | 17.28 |
| >20,00,000 and <= 25,00,000 | 6,315 | 1,411 | 22.34 |
| >25,00,000 and <= 50,00,000 | 14,309 | 5,009 | 35.00 |
| >50,00,000 and <= 1,00,00,000 | 8,400 | 5,910 | 70.36 |
| >1,00,00,000 and <=5,00,00,000 | 6,925 | 13,942 | 201.32 |
| >5,00,00,000 and <=10,00,00,000 | 825 | 5,727 | 694.22 |
| >10,00,00,000 and <=25,00,00,000 | 498 | 7,760 | 1,558.30 |
| >25,00,00,000 and <=50,00,00,000 | 115 | 3,949 | 3,433.66 |
| >50,00,00,000 and <=100,00,00,000 | 57 | 3,879 | 6,805.57 |
| >100,00,00,000 and <=500,00,00,000 | 29 | 4,957 | 17,091.95 |
| >500,00,00,000 | 2 | 1,940 | 96,980.51 |
| Total | 8,62,408 | 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) |
| < 0 | 783 | -154 | -19.67 |
| = 0 | 8,59,378 | – | – |
| >0 and <=1,50,000 | 402 | 2 | 0.47 |
| >150,000 and <= 2,00,000 | 70 | 1 | 1.75 |
| >2,00,000 and <=2,50,000 | 67 | 1 | 2.23 |
| >2,50,000 and <= 3,50,000 | 77 | 2 | 3.00 |
| >3,50,000 and <= 4,00,000 | 52 | 2 | 3.76 |
| >4,00,000 and <= 4,50,000 | 53 | 2 | 4.21 |
| >4,50,000 and <= 5,00,000 | 35 | 2 | 4.72 |
| >5,00,000 and <= 5,50,000 | 22 | 1 | 5.25 |
| >5,50,000 and <= 9,50,000 | 201 | 15 | 7.46 |
| >9,50,000 and <= 10,00,000 | 28 | 3 | 9.80 |
| >10,00,000 and <=15,00,000 | 171 | 21 | 12.31 |
| >15,00,000 and <= 20,00,000 | 138 | 24 | 17.42 |
| >20,00,000 and <= 25,00,000 | 93 | 21 | 22.75 |
| >25,00,000 and <= 50,00,000 | 298 | 107 | 36.05 |
| >50,00,000 and <= 1,00,00,000 | 221 | 154 | 69.50 |
| >1,00,00,000 and <=5,00,00,000 | 238 | 516 | 216.66 |
| >5,00,00,000 and <=10,00,00,000 | 49 | 379 | 774.05 |
| >10,00,00,000 and <=25,00,00,000 | 23 | 332 | 1,444.31 |
| >25,00,00,000 and <=50,00,00,000 | 3 | 102 | 3,415.58 |
| >50,00,00,000 and <=100,00,00,000 | 2 | 119 | 5,943.95 |
| >100,00,00,000 and <=500,00,00,000 | 2 | 244 | 12,176.48 |
| >500,00,00,000 | 2 | 1,509 | 75,428.33 |
| 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) |
| < 0 | 2,056 | -679 | -33.01 |
| = 0 | 8,56,065 | – | – |
| >0 and <=1,50,000 | 2,754 | 9 | 0.32 |
| >150,000 and <= 2,00,000 | 179 | 3 | 1.75 |
| >2,00,000 and <=2,50,000 | 114 | 3 | 2.21 |
| >2,50,000 and <= 3,50,000 | 174 | 5 | 3.00 |
| >3,50,000 and <= 4,00,000 | 66 | 2 | 3.76 |
| >4,00,000 and <= 4,50,000 | 48 | 2 | 4.33 |
| >4,50,000 and <= 5,00,000 | 39 | 2 | 4.75 |
| >5,00,000 and <= 5,50,000 | 30 | 2 | 5.24 |
| >5,50,000 and <= 9,50,000 | 226 | 17 | 7.32 |
| >9,50,000 and <= 10,00,000 | 20 | 2 | 9.81 |
| >10,00,000 and <=15,00,000 | 165 | 20 | 12.18 |
| >15,00,000 and <= 20,00,000 | 91 | 16 | 17.49 |
| >20,00,000 and <= 25,00,000 | 57 | 13 | 22.67 |
| >25,00,000 and <= 50,00,000 | 134 | 47 | 34.97 |
| >50,00,000 and <= 1,00,00,000 | 101 | 69 | 68.21 |
| >1,00,00,000 and <=5,00,00,000 | 78 | 145 | 186.46 |
| >5,00,00,000 and <=10,00,00,000 | 6 | 44 | 733.91 |
| >10,00,00,000 and <=25,00,00,000 | 5 | 67 | 1,335.94 |
| >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 | – | – | – |
| = 0 | 8,07,900 | – | – |
| >0 and <=1,50,000 | 44,657 | 119 | 0.27 |
| >150,000 and <= 2,00,000 | 1,871 | 32 | 1.73 |
| >2,00,000 and <=2,50,000 | 1,222 | 27 | 2.24 |
| >2,50,000 and <= 3,50,000 | 1,541 | 45 | 2.95 |
| >3,50,000 and <= 4,00,000 | 580 | 22 | 3.74 |
| >4,00,000 and <= 4,50,000 | 463 | 20 | 4.25 |
| >4,50,000 and <= 5,00,000 | 379 | 18 | 4.76 |
| >5,00,000 and <= 5,50,000 | 318 | 17 | 5.24 |
| >5,50,000 and <= 9,50,000 | 1,343 | 97 | 7.20 |
| >9,50,000 and <= 10,00,000 | 106 | 10 | 9.75 |
| >10,00,000 and <=15,00,000 | 660 | 80 | 12.19 |
| >15,00,000 and <= 20,00,000 | 330 | 57 | 17.40 |
| >20,00,000 and <= 25,00,000 | 232 | 52 | 22.44 |
| >25,00,000 and <= 50,00,000 | 436 | 152 | 34.83 |
| >50,00,000 and <= 1,00,00,000 | 205 | 142 | 69.37 |
| >1,00,00,000 and <=5,00,00,000 | 148 | 285 | 192.76 |
| >5,00,00,000 and <=10,00,00,000 | 12 | 84 | 701.25 |
| >10,00,00,000 and <=25,00,00,000 | 4 | 48 | 1,195.12 |
| >25,00,00,000 and <=50,00,00,000 | – | – | – |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | 1 | 425 | 42,465.37 |
| >500,00,00,000 | – | – | – |
| Total | 8,62,408 | 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 | – | – | – |
| = 0 | 8,19,663 | – | – |
| >0 and <=1,50,000 | 34,716 | 96 | 0.28 |
| >150,000 and <= 2,00,000 | 1,501 | 26 | 1.73 |
| >2,00,000 and <=2,50,000 | 974 | 22 | 2.24 |
| >2,50,000 and <= 3,50,000 | 1,280 | 38 | 2.95 |
| >3,50,000 and <= 4,00,000 | 467 | 17 | 3.74 |
| >4,00,000 and <= 4,50,000 | 403 | 17 | 4.24 |
| >4,50,000 and <= 5,00,000 | 320 | 15 | 4.76 |
| >5,00,000 and <= 5,50,000 | 261 | 14 | 5.24 |
| >5,50,000 and <= 9,50,000 | 1,091 | 79 | 7.20 |
| >9,50,000 and <= 10,00,000 | 86 | 8 | 9.74 |
| >10,00,000 and <=15,00,000 | 546 | 67 | 12.22 |
| >15,00,000 and <= 20,00,000 | 288 | 50 | 17.39 |
| >20,00,000 and <= 25,00,000 | 195 | 44 | 22.40 |
| >25,00,000 and <= 50,00,000 | 350 | 121 | 34.52 |
| >50,00,000 and <= 1,00,00,000 | 153 | 103 | 67.56 |
| >1,00,00,000 and <=5,00,00,000 | 98 | 187 | 191.07 |
| >5,00,00,000 and <=10,00,00,000 | 10 | 77 | 767.60 |
| >10,00,00,000 and <=25,00,00,000 | 5 | 61 | 1,223.59 |
| >25,00,00,000 and <=50,00,00,000 | 1 | 27 | 2,733.92 |
| >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 | – | – | – |
| = 0 | 8,14,153 | – | – |
| >0 and <=1,50,000 | 33,674 | 123 | 0.36 |
| >150,000 and <= 2,00,000 | 2,325 | 40 | 1.74 |
| >2,00,000 and <=2,50,000 | 1,638 | 37 | 2.23 |
| >2,50,000 and <= 3,50,000 | 2,367 | 70 | 2.95 |
| >3,50,000 and <= 4,00,000 | 853 | 32 | 3.74 |
| >4,00,000 and <= 4,50,000 | 681 | 29 | 4.24 |
| >4,50,000 and <= 5,00,000 | 601 | 29 | 4.75 |
| >5,00,000 and <= 5,50,000 | 467 | 24 | 5.24 |
| >5,50,000 and <= 9,50,000 | 2,176 | 157 | 7.23 |
| >9,50,000 and <= 10,00,000 | 177 | 17 | 9.75 |
| >10,00,000 and <=15,00,000 | 1,068 | 130 | 12.21 |
| >15,00,000 and <= 20,00,000 | 543 | 94 | 17.25 |
| >20,00,000 and <= 25,00,000 | 364 | 81 | 22.32 |
| >25,00,000 and <= 50,00,000 | 706 | 244 | 34.56 |
| >50,00,000 and <= 1,00,00,000 | 348 | 240 | 68.91 |
| >1,00,00,000 and <=5,00,00,000 | 231 | 446 | 192.98 |
| >5,00,00,000 and <=10,00,00,000 | 21 | 150 | 712.32 |
| >10,00,00,000 and <=25,00,00,000 | 11 | 176 | 1,597.60 |
| >25,00,00,000 and <=50,00,00,000 | 2 | 83 | 4,144.44 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 59 | 5,935.77 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 279 | 27,942.10 |
| >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) |
| < 0 | 73,905 | -6,914 | -9.36 |
| = 0 | 1,45,485 | – | – |
| >0 and <=1,50,000 | 4,25,653 | 1,706 | 0.40 |
| >150,000 and <= 2,00,000 | 30,319 | 526 | 1.73 |
| >2,00,000 and <=2,50,000 | 21,512 | 481 | 2.24 |
| >2,50,000 and <= 3,50,000 | 30,279 | 898 | 2.97 |
| >3,50,000 and <= 4,00,000 | 10,602 | 397 | 3.74 |
| >4,00,000 and <= 4,50,000 | 9,273 | 393 | 4.24 |
| >4,50,000 and <= 5,00,000 | 7,993 | 379 | 4.75 |
| >5,00,000 and <= 5,50,000 | 6,833 | 358 | 5.24 |
| >5,50,000 and <= 9,50,000 | 32,403 | 2,341 | 7.22 |
| >9,50,000 and <= 10,00,000 | 3,091 | 301 | 9.75 |
| >10,00,000 and <=15,00,000 | 17,576 | 2,155 | 12.26 |
| >15,00,000 and <= 20,00,000 | 10,093 | 1,746 | 17.30 |
| >20,00,000 and <= 25,00,000 | 6,394 | 1,426 | 22.30 |
| >25,00,000 and <= 50,00,000 | 14,490 | 5,076 | 35.03 |
| >50,00,000 and <= 1,00,00,000 | 8,547 | 6,006 | 70.27 |
| >1,00,00,000 and <=5,00,00,000 | 6,781 | 13,439 | 198.18 |
| >5,00,00,000 and <=10,00,00,000 | 695 | 4,811 | 692.23 |
| >10,00,00,000 and <=25,00,00,000 | 350 | 5,369 | 1,533.97 |
| >25,00,00,000 and <=50,00,00,000 | 75 | 2,557 | 3,409.99 |
| >50,00,00,000 and <=100,00,00,000 | 39 | 2,801 | 7,182.44 |
| >100,00,00,000 and <=500,00,00,000 | 19 | 3,606 | 18,979.62 |
| >500,00,00,000 | 1 | 1,001 | 1,00,067.32 |
| 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 | – | – | – |
| = 0 | 2,74,360 | – | – |
| >0 and <=1,50,000 | 4,75,062 | 1,402 | 0.30 |
| >150,000 and <= 2,00,000 | 20,148 | 348 | 1.73 |
| >2,00,000 and <=2,50,000 | 13,572 | 303 | 2.23 |
| >2,50,000 and <= 3,50,000 | 17,936 | 531 | 2.96 |
| >3,50,000 and <= 4,00,000 | 5,987 | 224 | 3.74 |
| >4,00,000 and <= 4,50,000 | 4,924 | 209 | 4.24 |
| >4,50,000 and <= 5,00,000 | 4,335 | 206 | 4.74 |
| >5,00,000 and <= 5,50,000 | 3,505 | 184 | 5.24 |
| >5,50,000 and <= 9,50,000 | 15,877 | 1,139 | 7.18 |
| >9,50,000 and <= 10,00,000 | 1,176 | 115 | 9.75 |
| >10,00,000 and <=15,00,000 | 8,032 | 980 | 12.20 |
| >15,00,000 and <= 20,00,000 | 4,328 | 747 | 17.26 |
| >20,00,000 and <= 25,00,000 | 2,686 | 600 | 22.34 |
| >25,00,000 and <= 50,00,000 | 5,687 | 1,962 | 34.50 |
| >50,00,000 and <= 1,00,00,000 | 2,707 | 1,874 | 69.22 |
| >1,00,00,000 and <=5,00,00,000 | 1,821 | 3,447 | 189.31 |
| >5,00,00,000 and <=10,00,00,000 | 169 | 1,171 | 693.05 |
| >10,00,00,000 and <=25,00,00,000 | 63 | 923 | 1,465.40 |
| >25,00,00,000 and <=50,00,00,000 | 25 | 820 | 3,281.06 |
| >50,00,00,000 and <=100,00,00,000 | 7 | 486 | 6,943.62 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 206 | 20,623.64 |
| >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 | – | – | – |
| = 0 | 18,022 | – | – |
| >0 and <=1,50,000 | 215 | 1 | 0.70 |
| >150,000 and <= 2,00,000 | 51 | 1 | 1.75 |
| >2,00,000 and <=2,50,000 | 35 | 1 | 2.27 |
| >2,50,000 and <= 3,50,000 | 54 | 2 | 3.02 |
| >3,50,000 and <= 4,00,000 | 21 | 1 | 3.72 |
| >4,00,000 and <= 4,50,000 | 21 | 1 | 4.23 |
| >4,50,000 and <= 5,00,000 | 18 | 1 | 4.73 |
| >5,00,000 and <= 5,50,000 | 9 | 0 | 5.29 |
| >5,50,000 and <= 9,50,000 | 58 | 4 | 7.13 |
| >9,50,000 and <= 10,00,000 | 3 | 0 | 9.74 |
| >10,00,000 and <=15,00,000 | 32 | 4 | 11.97 |
| >15,00,000 and <= 20,00,000 | 13 | 2 | 16.75 |
| >20,00,000 and <= 25,00,000 | 7 | 2 | 21.82 |
| >25,00,000 and <= 50,00,000 | 24 | 9 | 35.64 |
| >50,00,000 and <= 1,00,00,000 | 7 | 5 | 67.34 |
| >1,00,00,000 and <=5,00,00,000 | 10 | 17 | 171.41 |
| >5,00,00,000 and <=10,00,00,000 | 1 | 7 | 736.67 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 10 | 1,032.77 |
| >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) |
| < 0 | 121 | -32 | -26.70 |
| = 0 | 12,472 | – | – |
| >0 and <=1,50,000 | 3,717 | 15 | 0.41 |
| >150,000 and <= 2,00,000 | 655 | 12 | 1.76 |
| >2,00,000 and <=2,50,000 | 252 | 6 | 2.23 |
| >2,50,000 and <= 3,50,000 | 337 | 10 | 2.94 |
| >3,50,000 and <= 4,00,000 | 111 | 4 | 3.74 |
| >4,00,000 and <= 4,50,000 | 88 | 4 | 4.24 |
| >4,50,000 and <= 5,00,000 | 55 | 3 | 4.72 |
| >5,00,000 and <= 5,50,000 | 48 | 3 | 5.24 |
| >5,50,000 and <= 9,50,000 | 230 | 16 | 7.09 |
| >9,50,000 and <= 10,00,000 | 13 | 1 | 9.77 |
| >10,00,000 and <=15,00,000 | 114 | 14 | 12.35 |
| >15,00,000 and <= 20,00,000 | 63 | 11 | 16.88 |
| >20,00,000 and <= 25,00,000 | 41 | 9 | 22.09 |
| >25,00,000 and <= 50,00,000 | 102 | 36 | 34.94 |
| >50,00,000 and <= 1,00,00,000 | 60 | 41 | 68.15 |
| >1,00,00,000 and <=5,00,00,000 | 90 | 203 | 225.08 |
| >5,00,00,000 and <=10,00,00,000 | 16 | 117 | 730.50 |
| >10,00,00,000 and <=25,00,00,000 | 12 | 181 | 1,508.59 |
| >25,00,00,000 and <=50,00,00,000 | 3 | 108 | 3,597.28 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 76 | 7,607.20 |
| >100,00,00,000 and <=500,00,00,000 | – | – | – |
| >500,00,00,000 | 1 | 704 | 70,424.38 |
| 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) |
| < 0 | 8 | -12 | -153.94 |
| = 0 | 18,524 | – | – |
| >0 and <=1,50,000 | 26 | 0 | 0.40 |
| >150,000 and <= 2,00,000 | 3 | 0 | 1.87 |
| >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 <= 9,50,000 | 7 | 1 | 7.69 |
| >9,50,000 and <= 10,00,000 | – | – | – |
| >10,00,000 and <=15,00,000 | 4 | 0 | 11.12 |
| >15,00,000 and <= 20,00,000 | 3 | 0 | 16.12 |
| >20,00,000 and <= 25,00,000 | 3 | 1 | 22.88 |
| >25,00,000 and <= 50,00,000 | 4 | 1 | 33.20 |
| >50,00,000 and <= 1,00,00,000 | 6 | 4 | 72.92 |
| >1,00,00,000 and <=5,00,00,000 | 8 | 13 | 167.51 |
| >5,00,00,000 and <=10,00,00,000 | 4 | 27 | 678.59 |
| >10,00,00,000 and <=25,00,00,000 | 2 | 24 | 1,214.03 |
| >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 | 18,602 | 61 |
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) |
| < 0 | 104 | -542 | -521.03 |
| = 0 | 18,328 | – | – |
| >0 and <=1,50,000 | 91 | 0 | 0.38 |
| >150,000 and <= 2,00,000 | 11 | 0 | 1.75 |
| >2,00,000 and <=2,50,000 | 7 | 0 | 2.22 |
| >2,50,000 and <= 3,50,000 | 6 | 0 | 3.09 |
| >3,50,000 and <= 4,00,000 | 2 | 0 | 3.90 |
| >4,00,000 and <= 4,50,000 | – | – | – |
| >4,50,000 and <= 5,00,000 | – | – | – |
| >5,00,000 and <= 5,50,000 | 1 | 0 | 5.07 |
| >5,50,000 and <= 9,50,000 | 5 | 0 | 7.31 |
| >9,50,000 and <= 10,00,000 | 2 | 0 | 9.66 |
| >10,00,000 and <=15,00,000 | 5 | 1 | 12.94 |
| >15,00,000 and <= 20,00,000 | 4 | 1 | 17.40 |
| >20,00,000 and <= 25,00,000 | 3 | 1 | 22.47 |
| >25,00,000 and <= 50,00,000 | 7 | 3 | 37.75 |
| >50,00,000 and <= 1,00,00,000 | 7 | 5 | 72.72 |
| >1,00,00,000 and <=5,00,00,000 | 11 | 23 | 205.01 |
| >5,00,00,000 and <=10,00,00,000 | 5 | 39 | 773.29 |
| >10,00,00,000 and <=25,00,00,000 | 3 | 44 | 1,460.00 |
| >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 | – | – | – |
| = 0 | 12,365 | – | – |
| >0 and <=1,50,000 | 3,493 | 16 | 0.44 |
| >150,000 and <= 2,00,000 | 1,501 | 27 | 1.77 |
| >2,00,000 and <=2,50,000 | 319 | 7 | 2.18 |
| >2,50,000 and <= 3,50,000 | 266 | 8 | 2.93 |
| >3,50,000 and <= 4,00,000 | 80 | 3 | 3.73 |
| >4,00,000 and <= 4,50,000 | 73 | 3 | 4.26 |
| >4,50,000 and <= 5,00,000 | 91 | 4 | 4.79 |
| >5,00,000 and <= 5,50,000 | 51 | 3 | 5.24 |
| >5,50,000 and <= 9,50,000 | 152 | 11 | 7.03 |
| >9,50,000 and <= 10,00,000 | 8 | 1 | 9.84 |
| >10,00,000 and <=15,00,000 | 71 | 9 | 12.30 |
| >15,00,000 and <= 20,00,000 | 30 | 5 | 17.11 |
| >20,00,000 and <= 25,00,000 | 11 | 3 | 23.01 |
| >25,00,000 and <= 50,00,000 | 37 | 12 | 33.76 |
| >50,00,000 and <= 1,00,00,000 | 20 | 13 | 66.79 |
| >1,00,00,000 and <=5,00,00,000 | 20 | 43 | 214.41 |
| >5,00,00,000 and <=10,00,00,000 | 6 | 41 | 681.54 |
| >10,00,00,000 and <=25,00,00,000 | 2 | 28 | 1,392.62 |
| >25,00,00,000 and <=50,00,00,000 | 4 | 139 | 3,462.63 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 67 | 6,670.00 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 121 | 12,101.39 |
| >500,00,00,000 | – | – | – |
| Total | 18,602 | 562 |
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) |
| < 0 | 1 | -0 | -0.02 |
| = 0 | 15,061 | – | – |
| >0 and <=1,50,000 | 2,632 | 13 | 0.48 |
| >150,000 and <= 2,00,000 | 390 | 7 | 1.76 |
| >2,00,000 and <=2,50,000 | 116 | 3 | 2.20 |
| >2,50,000 and <= 3,50,000 | 90 | 3 | 2.96 |
| >3,50,000 and <= 4,00,000 | 37 | 1 | 3.74 |
| >4,00,000 and <= 4,50,000 | 24 | 1 | 4.25 |
| >4,50,000 and <= 5,00,000 | 32 | 2 | 4.75 |
| >5,00,000 and <= 5,50,000 | 17 | 1 | 5.23 |
| >5,50,000 and <= 9,50,000 | 75 | 5 | 7.25 |
| >9,50,000 and <= 10,00,000 | 5 | 0 | 9.81 |
| >10,00,000 and <=15,00,000 | 39 | 5 | 12.33 |
| >15,00,000 and <= 20,00,000 | 15 | 3 | 16.69 |
| >20,00,000 and <= 25,00,000 | 8 | 2 | 23.45 |
| >25,00,000 and <= 50,00,000 | 28 | 9 | 33.00 |
| >50,00,000 and <= 1,00,00,000 | 9 | 6 | 68.09 |
| >1,00,00,000 and <=5,00,00,000 | 16 | 37 | 232.71 |
| >5,00,00,000 and <=10,00,00,000 | 3 | 21 | 706.52 |
| >10,00,00,000 and <=25,00,00,000 | 1 | 16 | 1,574.59 |
| >25,00,00,000 and <=50,00,00,000 | 2 | 65 | 3,248.13 |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | 1 | 172 | 17,191.80 |
| >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 | – | – | – |
| = 0 | 17,814 | – | – |
| >0 and <=1,50,000 | 431 | 2 | 0.48 |
| >150,000 and <= 2,00,000 | 52 | 1 | 1.73 |
| >2,00,000 and <=2,50,000 | 42 | 1 | 2.23 |
| >2,50,000 and <= 3,50,000 | 51 | 2 | 2.96 |
| >3,50,000 and <= 4,00,000 | 20 | 1 | 3.74 |
| >4,00,000 and <= 4,50,000 | 23 | 1 | 4.23 |
| >4,50,000 and <= 5,00,000 | 13 | 1 | 4.79 |
| >5,00,000 and <= 5,50,000 | 8 | 0 | 5.27 |
| >5,50,000 and <= 9,50,000 | 38 | 3 | 7.06 |
| >9,50,000 and <= 10,00,000 | 3 | 0 | 9.73 |
| >10,00,000 and <=15,00,000 | 20 | 2 | 11.98 |
| >15,00,000 and <= 20,00,000 | 11 | 2 | 17.04 |
| >20,00,000 and <= 25,00,000 | 8 | 2 | 22.75 |
| >25,00,000 and <= 50,00,000 | 16 | 5 | 33.53 |
| >50,00,000 and <= 1,00,00,000 | 13 | 8 | 65.31 |
| >1,00,00,000 and <=5,00,00,000 | 29 | 69 | 236.46 |
| >5,00,00,000 and <=10,00,00,000 | 8 | 59 | 732.08 |
| >10,00,00,000 and <=25,00,00,000 | 2 | 29 | 1,460.41 |
| >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) |
| < 0 | 1,234 | -1,690 | -136.99 |
| = 0 | 6,223 | – | – |
| >0 and <=1,50,000 | 6,152 | 28 | 0.45 |
| >150,000 and <= 2,00,000 | 2,161 | 38 | 1.77 |
| >2,00,000 and <=2,50,000 | 560 | 12 | 2.20 |
| >2,50,000 and <= 3,50,000 | 577 | 17 | 2.93 |
| >3,50,000 and <= 4,00,000 | 169 | 6 | 3.74 |
| >4,00,000 and <= 4,50,000 | 155 | 7 | 4.25 |
| >4,50,000 and <= 5,00,000 | 147 | 7 | 4.77 |
| >5,00,000 and <= 5,50,000 | 97 | 5 | 5.25 |
| >5,50,000 and <= 9,50,000 | 376 | 27 | 7.07 |
| >9,50,000 and <= 10,00,000 | 26 | 3 | 9.79 |
| >10,00,000 and <=15,00,000 | 190 | 24 | 12.37 |
| >15,00,000 and <= 20,00,000 | 90 | 15 | 17.00 |
| >20,00,000 and <= 25,00,000 | 57 | 13 | 22.21 |
| >25,00,000 and <= 50,00,000 | 149 | 53 | 35.67 |
| >50,00,000 and <= 1,00,00,000 | 92 | 64 | 69.19 |
| >1,00,00,000 and <=5,00,00,000 | 105 | 231 | 220.43 |
| >5,00,00,000 and <=10,00,00,000 | 19 | 135 | 708.96 |
| >10,00,00,000 and <=25,00,00,000 | 12 | 164 | 1,367.40 |
| >25,00,00,000 and <=50,00,00,000 | 7 | 270 | 3,855.78 |
| >50,00,00,000 and <=100,00,00,000 | 1 | 67 | 6,670.00 |
| >100,00,00,000 and <=500,00,00,000 | 1 | 121 | 12,101.39 |
| >500,00,00,000 | 1 | 715 | 71,457.15 |
| 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 | – | – | – |
| = 0 | 15,387 | – | – |
| >0 and <=1,50,000 | 2,639 | 5 | 0.19 |
| >150,000 and <= 2,00,000 | 56 | 1 | 1.74 |
| >2,00,000 and <=2,50,000 | 57 | 1 | 2.25 |
| >2,50,000 and <= 3,50,000 | 63 | 2 | 3.00 |
| >3,50,000 and <= 4,00,000 | 26 | 1 | 3.76 |
| >4,00,000 and <= 4,50,000 | 18 | 1 | 4.22 |
| >4,50,000 and <= 5,00,000 | 25 | 1 | 4.73 |
| >5,00,000 and <= 5,50,000 | 11 | 1 | 5.33 |
| >5,50,000 and <= 9,50,000 | 75 | 6 | 7.38 |
| >9,50,000 and <= 10,00,000 | 5 | 0 | 9.71 |
| >10,00,000 and <=15,00,000 | 54 | 7 | 12.38 |
| >15,00,000 and <= 20,00,000 | 39 | 7 | 17.18 |
| >20,00,000 and <= 25,00,000 | 15 | 3 | 22.44 |
| >25,00,000 and <= 50,00,000 | 55 | 20 | 35.66 |
| >50,00,000 and <= 1,00,00,000 | 30 | 21 | 69.87 |
| >1,00,00,000 and <=5,00,00,000 | 38 | 82 | 214.71 |
| >5,00,00,000 and <=10,00,00,000 | 3 | 22 | 746.37 |
| >10,00,00,000 and <=25,00,00,000 | 4 | 55 | 1,368.70 |
| >25,00,00,000 and <=50,00,00,000 | 1 | 37 | 3,743.60 |
| >50,00,00,000 and <=100,00,00,000 | – | – | – |
| >100,00,00,000 and <=500,00,00,000 | 1 | 222 | 22,196.63 |
| >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) |
| < 0 | – | 0 | – |
| = 0 | 6,06,616 | – | – |
| >0 and <=1,50,000 | 8,295 | 56 | 0.67 |
| >150,000 and <= 2,00,000 | 1,477 | 26 | 1.74 |
| >2,00,000 and <=2,50,000 | 1,307 | 29 | 2.22 |
| >2,50,000 and <= 3,50,000 | 2,018 | 60 | 2.96 |
| >3,50,000 and <= 4,00,000 | 728 | 27 | 3.76 |
| >4,00,000 and <= 4,50,000 | 854 | 36 | 4.23 |
| >4,50,000 and <= 5,00,000 | 626 | 30 | 4.73 |
| >5,00,000 and <= 5,50,000 | 624 | 33 | 5.24 |
| >5,50,000 and <= 9,50,000 | 3,164 | 225 | 7.10 |
| >9,50,000 and <= 10,00,000 | 215 | 21 | 9.77 |
| >10,00,000 and <=15,00,000 | 1,970 | 242 | 12.30 |
| >15,00,000 and <= 20,00,000 | 1,299 | 225 | 17.32 |
| >20,00,000 and <= 25,00,000 | 838 | 187 | 22.27 |
| >25,00,000 and <= 50,00,000 | 2,337 | 822 | 35.16 |
| >50,00,000 and <= 1,00,00,000 | 1,335 | 938 | 70.27 |
| >1,00,00,000 and <=5,00,00,000 | 1,131 | 2,249 | 198.89 |
| >5,00,00,000 and <=10,00,00,000 | 125 | 902 | 721.28 |
| >10,00,00,000 and <=25,00,00,000 | 45 | 639 | 1,419.31 |
| >25,00,00,000 and <=50,00,00,000 | 23 | 761 | 3,309.93 |
| >50,00,00,000 and <=100,00,00,000 | 5 | 339 | 6,777.83 |
| >100,00,00,000 and <=500,00,00,000 | 2 | 627 | 31,325.94 |
| >500,00,00,000 | – | – | – |
| Total | 6,35,034 | 8,472 |
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) |
| < 0 | 2,409 | -20,977 | -870.76 |
| = 0 | 3,22,013 | -1 | -0.00 |
| >0 and <=1,50,000 | 1,26,388 | 516 | 0.41 |
| >150,000 and <= 2,00,000 | 12,634 | 220 | 1.74 |
| >2,00,000 and <=2,50,000 | 9,922 | 222 | 2.24 |
| >2,50,000 and <= 3,50,000 | 15,272 | 454 | 2.97 |
| >3,50,000 and <= 4,00,000 | 6,095 | 229 | 3.75 |
| >4,00,000 and <= 4,50,000 | 5,342 | 227 | 4.25 |
| >4,50,000 and <= 5,00,000 | 5,078 | 241 | 4.74 |
| >5,00,000 and <= 5,50,000 | 4,319 | 227 | 5.25 |
| >5,50,000 and <= 9,50,000 | 24,563 | 1,795 | 7.31 |
| >9,50,000 and <= 10,00,000 | 2,465 | 245 | 9.92 |
| >10,00,000 and <=15,00,000 | 16,756 | 2,055 | 12.26 |
| >15,00,000 and <= 20,00,000 | 10,963 | 1,901 | 17.34 |
| >20,00,000 and <= 25,00,000 | 7,709 | 1,727 | 22.41 |
| >25,00,000 and <= 50,00,000 | 20,875 | 7,384 | 35.37 |
| >50,00,000 and <= 1,00,00,000 | 15,662 | 11,155 | 71.22 |
| >1,00,00,000 and <=5,00,00,000 | 17,574 | 38,293 | 217.90 |
| >5,00,00,000 and <=10,00,00,000 | 3,573 | 25,114 | 702.90 |
| >10,00,00,000 and <=25,00,00,000 | 2,856 | 43,979 | 1,539.89 |
| >25,00,00,000 and <=50,00,00,000 | 1,139 | 40,316 | 3,539.63 |
| >50,00,00,000 and <=100,00,00,000 | 617 | 42,487 | 6,886.12 |
| >100,00,00,000 and <=500,00,00,000 | 610 | 1,24,554 | 20,418.69 |
| >500,00,00,000 | 200 | 4,42,932 | 2,21,466.23 |
| Total | 6,35,034 | 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) |
| < 0 | 5,813 | -11,496 | -197.76 |
| = 0 | 6,23,560 | -419 | -0.07 |
| >0 and <=1,50,000 | 1,228 | 6 | 0.48 |
| >150,000 and <= 2,00,000 | 161 | 3 | 1.73 |
| >2,00,000 and <=2,50,000 | 119 | 3 | 2.26 |
| >2,50,000 and <= 3,50,000 | 224 | 7 | 2.94 |
| >3,50,000 and <= 4,00,000 | 113 | 4 | 3.76 |
| >4,00,000 and <= 4,50,000 | 94 | 4 | 4.26 |
| >4,50,000 and <= 5,00,000 | 79 | 4 | 4.80 |
| >5,00,000 and <= 5,50,000 | 73 | 4 | 5.30 |
| >5,50,000 and <= 9,50,000 | 431 | 32 | 7.33 |
| >9,50,000 and <= 10,00,000 | 48 | 5 | 10.09 |
| >10,00,000 and <=15,00,000 | 347 | 43 | 12.37 |
| >15,00,000 and <= 20,00,000 | 251 | 44 | 17.43 |
| >20,00,000 and <= 25,00,000 | 187 | 42 | 22.56 |
| >25,00,000 and <= 50,00,000 | 667 | 238 | 35.72 |
| >50,00,000 and <= 1,00,00,000 | 534 | 376 | 70.42 |
| >1,00,00,000 and <=5,00,00,000 | 709 | 1,554 | 219.23 |
| >5,00,00,000 and <=10,00,00,000 | 141 | 983 | 697.21 |
| >10,00,00,000 and <=25,00,00,000 | 131 | 1,945 | 1,484.44 |
| >25,00,00,000 and <=50,00,00,000 | 54 | 1,752 | 3,244.93 |
| >50,00,00,000 and <=100,00,00,000 | 27 | 1,954 | 7,235.80 |
| >100,00,00,000 and <=500,00,00,000 | 35 | 6,389 | 18,254.55 |
| >500,00,00,000 | 8 | 6,076 | 75,945.70 |
| 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) |
| < 0 | 7,458 | -9,180 | -123.09 |
| = 0 | 6,12,162 | -11,957 | -1.95 |
| >0 and <=1,50,000 | 7,792 | 31 | 0.39 |
| >150,000 and <= 2,00,000 | 645 | 11 | 1.77 |
| >2,00,000 and <=2,50,000 | 520 | 11 | 2.21 |
| >2,50,000 and <= 3,50,000 | 677 | 20 | 2.97 |
| >3,50,000 and <= 4,00,000 | 285 | 11 | 3.79 |
| >4,00,000 and <= 4,50,000 | 227 | 10 | 4.19 |
| >4,50,000 and <= 5,00,000 | 238 | 11 | 4.83 |
| >5,00,000 and <= 5,50,000 | 201 | 10 | 5.15 |
| >5,50,000 and <= 9,50,000 | 1,030 | 74 | 7.20 |
| >9,50,000 and <= 10,00,000 | 99 | 11 | 10.95 |
| >10,00,000 and <=15,00,000 | 627 | 76 | 12.18 |
| >15,00,000 and <= 20,00,000 | 404 | 71 | 17.52 |
| >20,00,000 and <= 25,00,000 | 280 | 63 | 22.39 |
| >25,00,000 and <= 50,00,000 | 786 | 272 | 34.65 |
| >50,00,000 and <= 1,00,00,000 | 562 | 387 | 68.94 |
| >1,00,00,000 and <=5,00,00,000 | 729 | 1,554 | 213.17 |
| >5,00,00,000 and <=10,00,00,000 | 126 | 844 | 670.08 |
| >10,00,00,000 and <=25,00,00,000 | 115 | 1,802 | 1,567.24 |
| >25,00,00,000 and <=50,00,00,000 | 40 | 1,446 | 3,615.62 |
| >50,00,00,000 and <=100,00,00,000 | 15 | 1,010 | 6,732.84 |
| >100,00,00,000 and <=500,00,00,000 | 15 | 2,606 | 17,371.61 |
| >500,00,00,000 | 1 | 1,325 | 1,32,491.58 |
| 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) |
| < 0 | – | 0 | – |
| = 0 | 5,69,333 | – | – |
| >0 and <=1,50,000 | 35,586 | 137 | 0.38 |
| >150,000 and <= 2,00,000 | 3,098 | 54 | 1.75 |
| >2,00,000 and <=2,50,000 | 2,268 | 51 | 2.24 |
| >2,50,000 and <= 3,50,000 | 3,280 | 97 | 2.96 |
| >3,50,000 and <= 4,00,000 | 1,287 | 48 | 3.76 |
| >4,00,000 and <= 4,50,000 | 1,097 | 46 | 4.23 |
| >4,50,000 and <= 5,00,000 | 964 | 46 | 4.76 |
| >5,00,000 and <= 5,50,000 | 821 | 43 | 5.24 |
| >5,50,000 and <= 9,50,000 | 4,287 | 309 | 7.20 |
| >9,50,000 and <= 10,00,000 | 350 | 37 | 10.44 |
| >10,00,000 and <=15,00,000 | 2,612 | 319 | 12.23 |
| >15,00,000 and <= 20,00,000 | 1,542 | 267 | 17.34 |
| >20,00,000 and <= 25,00,000 | 1,107 | 246 | 22.26 |
| >25,00,000 and <= 50,00,000 | 2,665 | 929 | 34.84 |
| >50,00,000 and <= 1,00,00,000 | 1,760 | 1,232 | 69.99 |
| >1,00,00,000 and <=5,00,00,000 | 2,063 | 4,322 | 209.50 |
| >5,00,00,000 and <=10,00,00,000 | 390 | 2,739 | 702.24 |
| >10,00,00,000 and <=25,00,00,000 | 300 | 4,482 | 1,493.89 |
| >25,00,00,000 and <=50,00,00,000 | 105 | 3,831 | 3,648.20 |
| >50,00,00,000 and <=100,00,00,000 | 59 | 3,963 | 6,717.54 |
| >100,00,00,000 and <=500,00,00,000 | 51 | 8,859 | 17,370.31 |
| >500,00,00,000 | 9 | 10,402 | 1,15,573.63 |
| 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) |
| < 0 | – | 0 | – |
| = 0 | 5,76,488 | – | – |
| >0 and <=1,50,000 | 31,585 | 124 | 0.39 |
| >150,000 and <= 2,00,000 | 2,674 | 47 | 1.75 |
| >2,00,000 and <=2,50,000 | 2,059 | 46 | 2.24 |
| >2,50,000 and <= 3,50,000 | 2,998 | 89 | 2.96 |
| >3,50,000 and <= 4,00,000 | 1,119 | 42 | 3.76 |
| >4,00,000 and <= 4,50,000 | 981 | 42 | 4.24 |
| >4,50,000 and <= 5,00,000 | 847 | 40 | 4.76 |
| >5,00,000 and <= 5,50,000 | 734 | 38 | 5.24 |
| >5,50,000 and <= 9,50,000 | 3,862 | 278 | 7.21 |
| >9,50,000 and <= 10,00,000 | 331 | 34 | 10.38 |
| >10,00,000 and <=15,00,000 | 2,389 | 292 | 12.23 |
| >15,00,000 and <= 20,00,000 | 1,420 | 246 | 17.32 |
| >20,00,000 and <= 25,00,000 | 1,004 | 223 | 22.26 |
| >25,00,000 and <= 50,00,000 | 2,402 | 840 | 34.98 |
| >50,00,000 and <= 1,00,00,000 | 1,574 | 1,100 | 69.87 |
| >1,00,00,000 and <=5,00,00,000 | 1,821 | 3,861 | 212.05 |
| >5,00,00,000 and <=10,00,00,000 | 320 | 2,230 | 696.73 |
| >10,00,00,000 and <=25,00,00,000 | 255 | 3,800 | 1,490.29 |
| >25,00,00,000 and <=50,00,00,000 | 84 | 3,054 | 3,635.14 |
| >50,00,00,000 and <=100,00,00,000 | 41 | 2,722 | 6,638.29 |
| >100,00,00,000 and <=500,00,00,000 | 41 | 7,240 | 17,659.51 |
| >500,00,00,000 | 5 | 5,466 | 1,09,327.71 |
| 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) |
| < 0 | – | 0 | – |
| = 0 | 5,43,396 | – | – |
| >0 and <=1,50,000 | 48,041 | 196 | 0.41 |
| >150,000 and <= 2,00,000 | 4,186 | 73 | 1.74 |
| >2,00,000 and <=2,50,000 | 3,399 | 76 | 2.24 |
| >2,50,000 and <= 3,50,000 | 4,697 | 139 | 2.96 |
| >3,50,000 and <= 4,00,000 | 1,786 | 67 | 3.74 |
| >4,00,000 and <= 4,50,000 | 1,632 | 69 | 4.25 |
| >4,50,000 and <= 5,00,000 | 1,455 | 69 | 4.74 |
| >5,00,000 and <= 5,50,000 | 1,268 | 67 | 5.26 |
| >5,50,000 and <= 9,50,000 | 6,441 | 467 | 7.25 |
| >9,50,000 and <= 10,00,000 | 563 | 57 | 10.04 |
| >10,00,000 and <=15,00,000 | 3,796 | 465 | 12.24 |
| >15,00,000 and <= 20,00,000 | 2,383 | 413 | 17.32 |
| >20,00,000 and <= 25,00,000 | 1,625 | 362 | 22.28 |
| >25,00,000 and <= 50,00,000 | 3,902 | 1,372 | 35.17 |
| >50,00,000 and <= 1,00,00,000 | 2,510 | 1,760 | 70.12 |
| >1,00,00,000 and <=5,00,00,000 | 2,792 | 5,880 | 210.62 |
| >5,00,00,000 and <=10,00,00,000 | 515 | 3,576 | 694.28 |
| >10,00,00,000 and <=25,00,00,000 | 380 | 5,771 | 1,518.62 |
| >25,00,00,000 and <=50,00,00,000 | 147 | 5,001 | 3,401.84 |
| >50,00,00,000 and <=100,00,00,000 | 61 | 4,354 | 7,137.90 |
| >100,00,00,000 and <=500,00,00,000 | 49 | 10,189 | 20,794.58 |
| >500,00,00,000 | 10 | 10,158 | 1,01,582.10 |
| 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) |
| < 0 | 2,30,723 | -3,59,082 | -155.63 |
| = 0 | 1,02,290 | – | – |
| >0 and <=1,50,000 | 1,19,873 | 491 | 0.41 |
| >150,000 and <= 2,00,000 | 12,415 | 217 | 1.75 |
| >2,00,000 and <=2,50,000 | 9,491 | 212 | 2.24 |
| >2,50,000 and <= 3,50,000 | 14,902 | 443 | 2.97 |
| >3,50,000 and <= 4,00,000 | 5,947 | 223 | 3.76 |
| >4,00,000 and <= 4,50,000 | 5,237 | 222 | 4.24 |
| >4,50,000 and <= 5,00,000 | 4,849 | 230 | 4.75 |
| >5,00,000 and <= 5,50,000 | 4,268 | 224 | 5.24 |
| >5,50,000 and <= 9,50,000 | 23,908 | 1,745 | 7.30 |
| >9,50,000 and <= 10,00,000 | 2,411 | 240 | 9.97 |
| >10,00,000 and <=15,00,000 | 16,650 | 2,040 | 12.25 |
| >15,00,000 and <= 20,00,000 | 10,945 | 1,899 | 17.35 |
| >20,00,000 and <= 25,00,000 | 7,799 | 1,748 | 22.41 |
| >25,00,000 and <= 50,00,000 | 21,252 | 7,504 | 35.31 |
| >50,00,000 and <= 1,00,00,000 | 15,807 | 11,268 | 71.29 |
| >1,00,00,000 and <=5,00,00,000 | 17,613 | 38,273 | 217.30 |
| >5,00,00,000 and <=10,00,00,000 | 3,494 | 24,545 | 702.50 |
| >10,00,00,000 and <=25,00,00,000 | 2,705 | 41,372 | 1,529.45 |
| >25,00,00,000 and <=50,00,00,000 | 1,073 | 37,994 | 3,540.88 |
| >50,00,00,000 and <=100,00,00,000 | 586 | 40,303 | 6,877.57 |
| >100,00,00,000 and <=500,00,00,000 | 604 | 1,20,412 | 19,935.69 |
| >500,00,00,000 | 192 | 4,02,068 | 2,09,410.31 |
| Total | 6,35,034 | 3,74,591 |
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) |
| < 0 | – | 0 | – |
| = 0 | 2,90,599 | – | – |
| >0 and <=1,50,000 | 1,97,401 | 679 | 0.34 |
| >150,000 and <= 2,00,000 | 14,357 | 251 | 1.75 |
| >2,00,000 and <=2,50,000 | 11,221 | 251 | 2.24 |
| >2,50,000 and <= 3,50,000 | 16,481 | 489 | 2.96 |
| >3,50,000 and <= 4,00,000 | 6,198 | 233 | 3.75 |
| >4,00,000 and <= 4,50,000 | 5,308 | 225 | 4.25 |
| >4,50,000 and <= 5,00,000 | 4,741 | 224 | 4.73 |
| >5,00,000 and <= 5,50,000 | 4,152 | 219 | 5.26 |
| >5,50,000 and <= 9,50,000 | 21,273 | 1,539 | 7.24 |
| >9,50,000 and <= 10,00,000 | 1,869 | 190 | 10.16 |
| >10,00,000 and <=15,00,000 | 13,298 | 1,616 | 12.15 |
| >15,00,000 and <= 20,00,000 | 7,958 | 1,378 | 17.32 |
| >20,00,000 and <= 25,00,000 | 5,335 | 1,193 | 22.37 |
| >25,00,000 and <= 50,00,000 | 12,672 | 4,417 | 34.85 |
| >50,00,000 and <= 1,00,00,000 | 8,482 | 5,925 | 69.85 |
| >1,00,00,000 and <=5,00,00,000 | 9,656 | 20,375 | 211.01 |
| >5,00,00,000 and <=10,00,00,000 | 1,797 | 12,565 | 699.20 |
| >10,00,00,000 and <=25,00,00,000 | 1,203 | 18,505 | 1,538.23 |
| >25,00,00,000 and <=50,00,00,000 | 453 | 16,000 | 3,532.12 |
| >50,00,00,000 and <=100,00,00,000 | 273 | 18,528 | 6,786.73 |
| >100,00,00,000 and <=500,00,00,000 | 244 | 51,522 | 21,115.73 |
| >500,00,00,000 | 63 | 91,905 | 1,45,881.63 |
| Total | 6,35,034 | 2,48,230 |
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 |
| 101 | Manufacturing Industry [Agro-based industries] | 17,686 | 3,54,903 | 3,72,589 |
| 102 | Manufacturing Industry [Automobile and Auto parts] | 4,759 | 13,120 | 17,879 |
| 103 | Manufacturing Industry [Cement] | 885 | 2,695 | 3,580 |
| 104 | Manufacturing Industry [Diamond cutting] | 515 | 9,500 | 10,015 |
| 105 | Manufacturing Industry [Drugs and Pharmaceuticals] | 6,001 | 9,714 | 15,715 |
| 106 | Manufacturing Industry [Electronics including Computer Hardware] | 2,924 | 8,128 | 11,052 |
| 107 | Manufacturing Industry [Engineering goods] | 10,827 | 44,914 | 55,741 |
| 108 | Manufacturing Industry [Fertilizers, Chemicals, Paints] | 4,170 | 7,823 | 11,993 |
| 109 | Manufacturing Industry [Flour & Rice Mills] | 1,534 | 16,756 | 18,290 |
| 110 | Manufacturing Industry [Food Processing Units] | 3,166 | 10,712 | 13,878 |
| 111 | Manufacturing Industry [Marble & Granite] | 2,257 | 7,748 | 10,005 |
| 112 | Manufacturing Industry [Paper] | 1,575 | 4,388 | 5,963 |
| 113 | Manufacturing Industry [Petroleum and Petrochemicals] | 778 | 4,252 | 5,030 |
| 114 | Manufacturing Industry [Power and energy] | 5,126 | 1,458 | 6,584 |
| 115 | Manufacturing Industry [Printing & Publishing] | 3,016 | 17,387 | 20,403 |
| 116 | Manufacturing Industry [Rubber] | 1,048 | 3,370 | 4,418 |
| 117 | Manufacturing Industry [Steel] | 5,413 | 8,438 | 13,851 |
| 118 | Manufacturing Industry [Sugar] | 373 | 609 | 982 |
| 119 | Manufacturing Industry [Tea, Coffee] | 1,151 | 1,825 | 2,976 |
| 120 | Manufacturing Industry [Textiles, Handloom, Powerlooms] | 10,327 | 89,849 | 1,00,176 |
| 121 | Manufacturing Industry [Tobacco] | 323 | 1,494 | 1,817 |
| 122 | Manufacturing Industry [Tyre] | 184 | 1,008 | 1,192 |
| 123 | Manufacturing Industry [Vanaspati& Edible Oils] | 708 | 2,811 | 3,519 |
| 124 | Manufacturing Industry [Others] | 67,915 | 4,71,216 | 5,39,131 |
| 201 | Trading [Chain stores] | 991 | 12,017 | 13,008 |
| 202 | Trading [Retailers] | 14,409 | 11,78,721 | 11,93,130 |
| 203 | Trading [Wholesalers] | 22,301 | 5,02,626 | 5,24,927 |
| 204 | Trading [Others] | 95,941 | 11,49,698 | 12,45,639 |
| 301 | Commission Agents [General Commission Agents] | 4,983 | 9,72,444 | 9,77,427 |
| 401 | Builders [Builders] | 20,485 | 32,660 | 53,145 |
| 402 | Builders [Estate agents] | 4,223 | 17,260 | 21,483 |
| 403 | Builders [Property Developers] | 31,565 | 25,234 | 56,799 |
| 404 | Builders [Others] | 24,275 | 64,220 | 88,495 |
| 501 | Contractors [Civil Contractors] | 12,129 | 2,07,461 | 2,19,590 |
| 502 | Contractors [Excise Contractors] | 25 | 1,915 | 1,940 |
| 503 | Contractors [Forest Contractors] | 13 | 728 | 741 |
| 504 | Contractors [Mining Contractors] | 921 | 2,606 | 3,527 |
| 505 | Contractors [Others] | 12,541 | 4,08,005 | 4,20,546 |
| 601 | Professionals [Chartered Accountants, Auditors, etc.] | 100 | 59,912 | 60,012 |
| 602 | Professionals [Fashion designers] | 137 | 7,799 | 7,936 |
| 603 | Professionals [Legal professionals] | 373 | 1,21,228 | 1,21,601 |
| 604 | Professionals [Medical professionals] | 1,667 | 2,33,929 | 2,35,596 |
| 605 | Professionals [Nursing Homes] | 1,217 | 9,264 | 10,481 |
| 606 | Professionals [Specialty hospitals] | 1,194 | 3,185 | 4,379 |
| 607 | Professionals [Others] | 7,943 | 6,59,551 | 6,67,494 |
| 701 | Service Sector [Advertisement agencies] | 3,189 | 12,560 | 15,749 |
| 702 | Service Sector [Beauty Parlours] | 317 | 34,096 | 34,413 |
| 703 | Service Sector [Consultancy services] | 18,398 | 98,620 | 1,17,018 |
| 704 | Service Sector [Courier Agencies] | 568 | 6,759 | 7,327 |
| 705 | Service Sector [Computer training/educational and coaching institutes] | 3,570 | 48,895 | 52,465 |
| 706 | Service Sector [Forex Dealers] | 739 | 636 | 1,375 |
| 707 | Service Sector [Hospitality services] | 4,726 | 11,683 | 16,409 |
| 708 | Service Sector [Hotels] | 7,901 | 37,564 | 45,465 |
| 709 | Service Sector [IT. enabled services, BPO service providers] | 12,043 | 9,191 | 21,234 |
| 710 | Service Sector [Security agencies] | 2,069 | 8,515 | 10,584 |
| 711 | Service Sector [Software development agencies] | 12,351 | 6,559 | 18,910 |
| 712 | Service Sector [Transporters] | 4,742 | 1,12,317 | 1,17,059 |
| 713 | Service Sector [Travel agents, tour operators] | 4,555 | 37,826 | 42,381 |
| 714 | Service Sector [Others] | 68,379 | 11,51,680 | 12,20,059 |
| 801 | Financial Service Sector [Banking Companies] | 309 | 3,034 | 3,343 |
| 802 | Financial Service Sector [Chit Funds] | 3,029 | 1,188 | 4,217 |
| 803 | Financial Service Sector [Financial Institutions] | 503 | 2,721 | 3,224 |
| 804 | Financial Service Sector [Financial service providers] | 3,501 | 10,310 | 13,811 |
| 805 | Financial Service Sector [Leasing Companies] | 625 | 403 | 1,028 |
| 806 | Financial Service Sector [Money Lenders] | 538 | 61,550 | 62,088 |
| 807 | Financial Service Sector [Non-Banking Financial Companies] | 9,053 | 1,507 | 10,560 |
| 808 | Financial Service Sector [Share Brokers, Sub-brokers, etc.] | 4,377 | 13,213 | 17,590 |
| 809 | Financial Service Sector [Others] | 25,036 | 93,174 | 1,18,210 |
| 901 | Entertainment Industry [Cable T.V. productions] | 447 | 3,083 | 3,530 |
| 902 | Entertainment Industry [Film distribution] | 409 | 1,285 | 1,694 |
| 903 | Entertainment Industry [Film laboratories] | 46 | 438 | 484 |
| 904 | Entertainment Industry [Motion Picture Producers] | 669 | 1,066 | 1,735 |
| 905 | Entertainment Industry [Television Channels] | 438 | 1,892 | 2,330 |
| 906 | Entertainment Industry [Others ] | 7,513 | 31,987 | 39,500 |
| XXX | OTHERS | 345 | 7,214 | 7,559 |
| TOTAL | 6,10,479 | 85,75,547 | 91,86,026 |
