(I) For Resident Senior Citizen (Who is 60 years or more but less than 80 years)

 

Net Income   Range
Income Tax   Rates
Surcharge
Education Cess
Secondary   & higher Education cess
Up to Rs.3 L
NIL
NIL
NIL
NIL
Rs.3L – Rs.5L
5%
NIL
2%
1%
Rs.5L- Rs.10L
20%
NIL
2%
1%
Rs.10L- Rs.50L
30%
NIL
2%
1%
Rs.50L- Rs.1Cr
30%
10%
2%
1%
More Than Rs.1Cr
30%
15%
2%
1%

 

(II) For Resident Super Senior Citizen (more than 80 years)

 

Net Income  Range
Income Tax   Rates
Surcharge
Education Cess
Secondary  & higher Education cess
Up to Rs.5 L
NIL
NIL
NIL
NIL
Rs.5L- Rs.10L
20%
NIL
2%
1%
Rs.10L- Rs.50L
30%
NIL
2%
1%
Rs.50L- Rs.1Cr
30%
10%
2%
1%
More Than   Rs.1Cr
30%
15%
2%
1%