(A) If an ‘Individual or HUF’ has Not Opted for New Tax Regime of Section 115BAC
| Taxable Income | (Resident Individual) | (Resident Individual) | (Resident Senior Citizen) | (Resident Senior Citizen) | (Resident Super Senior Citizen) | (Resident Super Senior Citizen) |
| Tax Payable | Tax Payable | Tax Payable | Tax Payable | Tax Payable | Tax Payable | |
| A.Y. 2021-22 | A.Y. 2020-21 | A.Y. 2021-22 | A.Y. 2020-21 | A.Y. 2021-22 | A.Y. 2020-21 | |
| 2,50,000 | – | – | – | – | – | – |
| 3,00,000 | – | – | – | – | – | – |
| 3,50,000 | – | – | – | – | – | – |
| 4,00,000 | – | – | – | – | – | – |
| 4,50,000 | – | – | – | – | – | – |
| 5,00,000 | – | – | – | – | – | – |
| 7,50,000 | 65,000 | 65,000 | 62,400 | 62,400 | 52,000 | 52,000 |
| 10,00,000 | 1,17,000 | 1,17,000 | 1,14,400 | 1,14,400 | 1,04,000 | 1,04,000 |
| 15,00,000 | 2,73,000 | 2,73,000 | 2,70,400 | 2,70,400 | 2,60,000 | 2,60,000 |
| 20,00,000 | 4,29,000 | 4,29,000 | 4,26,400 | 4,26,400 | 4,16,000 | 4,16,000 |
| 30,00,000 | 7,41,000 | 7,41,000 | 7,38,400 | 7,38,400 | 7,28,000 | 7,28,000 |
| 50,00,000 | 13,65,000 | 13,65,000 | 13,62,400 | 13,62,400 | 13,52,000 | 13,52,000 |
| 1,00,00,000 | 32,17,500 | 32,17,500 | 32,14,640 | 32,14,640 | 32,03,200 | 32,03,200 |
| 2,00,00,000 | 69,51,750 | 69,51,750 | 69,48,760 | 69,48,760 | 69,36,800 | 69,36,800 |
| 5,00,00,000 | 1,92,56,250 | 1,92,56,250 | 1,92,53,000 | 1,92,53,000 | 1,92,40,000 | 1,92,40,000 |
| 7,00,00,000 | 2,96,53,650 | 2,96,53,650 | 2,96,50,088 | 2,96,50,088 | 2,96,35,840 | 2,96,35,840 |
(B) If an ‘Individual or HUF’ has Opted for New Tax Regime of Section 115BAC
| Taxable Income | Tax under New Tax Regime of Sec. 115BAC |
| 2,50,000 | – |
| 3,00,000 | – |
| 3,50,000 | – |
| 4,00,000 | – |
| 4,50,000 | – |
| 5,00,000 | – |
| 7,50,000 | 39,000 |
| 10,00,000 | 78,000 |
| 15,00,000 | 1,95,000 |
| 20,00,000 | 3,51,000 |
| 30,00,000 | 6,63,000 |
| 50,00,000 | 12,87,000 |
| 1,00,00,000 | 31,31,700 |
| 2,00,00,000 | 68,62,050 |
| 5,00,00,000 | 1,91,58,750 |
| 7,00,00,000 | 2,95,46,790 |
