- In case of an Individual (resident or non-resident) or HUF or Association of Person or Body of Individual or any other
artificial juridical person

2. In case of a resident senior citizen (who is 60 years or more at any time during the previous year but less than 80 years
on the last day of the previous year)

3. In case of a resident super senior citizen (who is 80 years or more at any time during the previous year)

Assessment Year 2019-20
a) Surcharge:
i) The amount of income-tax shall be increased by a surcharge at the rate of 10% of such tax, where total income
exceeds fifty lakh rupees but does not exceed one crore rupees. However, the surcharge shall be subject to marginal
relief (where income exceeds fifty lakh rupees, the total amount payable as income-tax and surcharge shall not
exceed total amount payable as income-tax on total income of fifty lakh rupees by more than the amount of income
that exceeds fifty lakh rupees).
ii) The amount of income-tax shall be increased by a surcharge at the rate of 15% of such tax, where total income
exceeds one crore rupees. However, the surcharge shall be subject to marginal relief (where income one crore rupees,
the total amount payable as income-tax and surcharge shall not exceed total amount payable as income-tax on total
income of one crore rupees by more than the amount of income that exceeds one crore rupees).
b) Health and Education Cess: The amount of income-tax and the applicable surcharge, shall be further increased by health and
education cess calculated at the rate of four percent of such income-tax and surcharge.
c) Rebate under Section 87A: The rebate is available to a resident individual if his total income does not exceed Rs. 3, 50,000.
The amount of rebate shall be 100% of income-tax or Rs. 2,500, whichever is less.
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