India tax rules and rates

Published India tax rules, rates, thresholds and tax years, sourced from the Income Tax Department and preserved by effective date.

Primary source: Income tax slabs and rates (Income Tax Department).

How India taxes individuals

This hub records the published India tax rules for individuals, drawn from the Income Tax Department and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.

Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the Income Tax Department publication it came from.

Rates, thresholds and the tax year

The India tax year and the rates that apply within it are set out in the tables on this page, with the Income Tax Department source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.