Man & Women	Income Bracket	Tax Rate
Up to 60 year
	Up to 2,50,000	Nil
	2,50,001 to 5,00,000	5%
	5,00,001 to 10,00,000	20%
	10,00,001 and above	30%
Up to 80 year Senior Citizen
	Up to 3,00,000	Nil
	3,00,001 to 5,00,000	5%
	5,00,001 to 10,00,000	20%
	10,00,001 & above	30%
More than 80 year Super Senior Citizen
	Up to 5,00,000	Nil
	5,00,001 to 10,00,000	20%
	10,00,001 & above	30%

Applies to all

Finance Act, 2017 provides a rebate of lower of actual tax liability or Rs. 2,500 (against earlier rebate of Rs. 5,000) in case of resident individuals having total income of less than Rs. 350,000.
Education cess is applicable @ 3% on income tax plus surcharge.
Surcharge at 15%, is applicable where income exceeds Rs. 1 crore. Finance Act, 2017 provides for surcharge at 10% to be levied where income exceeds Rs. 50 lakhs but does not exceed Rs. 1 crore. Marginal relief for such person is available.

Man & Women	Income Bracket	Tax Rate
Up to 60 year
	Up to 2,50,000	Nil
	2,50,001 to 5,00,000	10%
	5,00,001 to 10,00,000	20%
	10,00,001 and above	30%
Up to 80 year Senior Citizen
	Up to 3,00,000	Nil
	3,00,001 to 5,00,000	10%
	5,00,001 to 10,00,000	20%
	10,00,001 & above	30%
More than 80 year Super Senior Citizen
	Up to 5,00,000	Nil
	5,00,001 to 10,00,000	20%
	10,00,001 & above	30%

A rebate of Rs.2,000 for individual having total Income up-to Rs. 5 lakhs
Education cess is applicable @ 3% on income tax plus surcharge
Surcharge @ 12% is applicable on income exceeding Rs 1 crore; Marginal relief for such person is available

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