Income tax rates for non resident individual being a super senior citizen

1. The lady comes under super senior citizen where the basic exemption limit is Rs. 3.5 lakhs.

2. Rebate u/s 87A is applicable when the taxable income is less than 5,00,000/-

 

Dear Shweta,

Thanks for your reply. While filing in ITR 1, it automatically considers the basic exemption as Rs. 3 lakhs ( limit fixed for senior citizens)and does not give effect to the provisions of rebate u/s 87A.

Thanks

Dear Shweta,

 i am sorry, it considers the basic exemption as Rs. 250000 and not Rs. 300000.

Basic exemption limit of Rs.2,50,000 alone applicable. For Non Resident age and Gender is not Material and Furthur Rebate u/s.87A is applicable only for Residents. Let her apply in Form 15C or 15D as the case may be for Lower or Nil rate of deduction to A.O and submit to Bank so that Bank will not deduct T.D.S u/s.195

Thanks Nuli Swami Ayyappa

I am agree with nuli swami ji

IT ACT 1961 has not given any relaxation to non residents individuals to enjoy slab rates as applicable for different categories..lncome of non residents individual would be calculate by considering slab rate applicable to residents individual below 60 years. Added to that no rebate also extended though income upto 5 lakh, it is only for resident..

Senior citizen & super senior citizen relief is not available for Non residents

yes, I will agree with nuli swami ji