Income limit per year

FY 23-24

Up to Rs 3 lakh : Nil

Above Rs 3 lakh and up to Rs 6 lakh : 5% on income over Rs 3 lakh

Above Rs 6 lakh and up to Rs 9 lakh : Rs 15000 + 10% on income over Rs 6 lakh

Above Rs 9 lakh and up to Rs 12 lakh : Rs 45000 + 15% on income over Rs 9 lakh

Above Rs 12 lakh and up to Rs 15 lakh : Rs 90000 + 20% on income over Rs 12 lakh

Above Rs 15 lakh : Rs 150000 + 30% on income over Rs 15 lakh