| |
|
|
Annexure
III:Classification of Income Tax Payable by Individuals - By Range of
Income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of
returns |
|
|
|
|
|
|
|
|
|
|
| Range of Income |
1999-2000 |
|
1998-99 |
|
1997-98 |
|
1996-97 |
|
1995-96 |
|
1994-95 |
|
1993-94 |
|
1992-93 |
|
1991-92 |
|
1990-91 |
|
| 20,001-50,000# |
[ |
|
[ |
|
2487851 |
(27.5) |
2795261 |
(38.0) |
2578415 |
(38.0) |
1479816 |
(22.0) |
2566318 |
(52.6) |
2363782 |
(54.7) |
2043380 |
(54.7) |
2233035 |
(63.3) |
| 50,001-1,00,000 |
9003238 |
(63.2) |
6419190 |
(59.8) |
3568286 |
(39.4) |
2545653 |
(34.6) |
2348171 |
(34.6) |
2578378 |
(38.4) |
1786282 |
(36.6) |
1597596 |
(37.0) |
1380793 |
(37.0) |
609080 |
(17.3) |
| 1,00,001-2,00,000 |
3170103 |
(22.3) |
2337211 |
(21.8) |
1641864 |
(18.1) |
785741 |
(10.7) |
724786 |
(10.7) |
528651 |
(7.9) |
193099 |
(4.0) |
104944 |
(2.4) |
90719 |
(2.4) |
98451 |
(2.8) |
| 2,00,001-3,00,000 |
[ |
|
[ |
|
121350 |
(1.3) |
60236 |
(0.8) |
55563 |
(0.8) |
38505 |
(0.6) |
48357 |
(1.0) |
25311 |
(0.6) |
21880 |
(0.6) |
21579 |
(0.6) |
| 3,00,001-4,00,000 |
373129 |
(2.6) |
309281 |
(2.9) |
56939 |
(0.6) |
25418 |
(0.3) |
23446 |
(0.3) |
18116 |
(0.3) |
26323 |
(0.5) |
13673 |
(0.3) |
11820 |
(0.3) |
8465 |
(0.2) |
| 4,00,001-5,00,000 |
[ |
|
[ |
|
29062 |
(0.3) |
15304 |
(0.2) |
14117 |
(0.2) |
19771 |
(0.3) |
17061 |
(0.4) |
8580 |
(0.2) |
7417 |
(0.2) |
4313 |
(0.1) |
| 5,00,001-10,00,000 |
76663 |
(0.5) |
61658 |
(0.6) |
40642 |
(0.4) |
21414 |
(0.3) |
19753 |
(0.3) |
9539 |
(0.1) |
4430 |
(0.1) |
2430 |
(0.1) |
2101 |
(0.1) |
2292 |
(0.1) |
| Over 1000000 |
78109 |
(0.5) |
595765 |
(5.6) |
20058 |
(0.2) |
10265 |
(0.1) |
9469 |
(0.1) |
5543 |
(0.1) |
3471 |
(0.1) |
2685 |
(0.1) |
2321 |
(0.1) |
1564 |
(0.0) |
| Total |
14242969 |
(100.0) |
10733223 |
(100.0) |
9049398 |
(100.0) |
7357548 |
(100.0) |
6786781 |
(100.0) |
6717453 |
(100.0) |
4874440 |
(100.0) |
4322804 |
(100.0) |
3736609 |
(100.0) |
3525376 |
(100.0) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income of returns (Rs Lakh) |
|
|
|
|
|
|
|
|
|
| Range of Income |
1999-2000 |
|
1998-99 |
|
1997-98 |
|
1996-97 |
|
1995-96 |
|
1994-95 |
|
1993-94 |
|
1992-93 |
|
1991-92 |
|
1990-91 |
|
| 20,001-50,000# |
[ |
|
[ |
|
1097021 |
(14.2) |
1292745 |
(21.3) |
1144214 |
(23.7) |
614687 |
(14.5) |
947761 |
(32.7) |
859009 |
(35.1) |
742938 |
(35.1) |
729065 |
(47.1) |
| 50,001-1,00,000 |
5466321 |
(43.5) |
3953436 |
(9.2) |
2472595 |
(32.1) |
1997045 |
(32.8) |
1672288 |
(34.7) |
1843945 |
(43.4) |
1283259 |
(44.3) |
1160981 |
(47.4) |
1003568 |
(47.4) |
427810 |
(27.6) |
| 1,00,001-2,00,000 |
4239709 |
(33.7) |
3153783 |
(7.3) |
2167166 |
(28.1) |
1065587 |
(17.5) |
962073 |
(19.9) |
704824 |
(16.6) |
248608 |
(8.6) |
163062 |
(6.7) |
141008 |
(6.7) |
132424 |
(8.5) |
| 2,00,001-3,00,000 |
[ |
|
[ |
|
293201 |
(3.8) |
141971 |
(2.3) |
134058 |
(2.8) |
93412 |
(2.2) |
109971 |
(3.8) |
67850 |
(2.8) |
58625 |
(2.8) |
52335 |
(3.4) |
| 3,00,001-4,00,000 |
969231 |
(7.7) |
885121 |
(2.1) |
194820 |
(2.5) |
84187 |
(1.4) |
80572 |
(1.7) |
62356 |
(1.5) |
97213 |
(3.4) |
53321 |
(2.2) |
46077 |
(2.2) |
29235 |
(1.9) |
| 4,00,001-5,00,000 |
[ |
|
[ |
|
129767 |
(1.7) |
66896 |
(1.1) |
63205 |
(1.3) |
71859 |
(1.7) |
65999 |
(2.3) |
40448 |
(1.7) |
34970 |
(1.7) |
19284 |
(1.2) |
| 5,00,001-10,00,000 |
502415 |
(4.0) |
425050 |
(1.0) |
279881 |
(3.6) |
157457 |
(2.6) |
137219 |
(2.8) |
135417 |
(3.2) |
29802 |
(1.0) |
17748 |
(0.7) |
15351 |
(0.7) |
15734 |
(1.0) |
| Over 1000000 |
1142460 |
(9.1) |
34388903 |
(79.9) |
803781 |
(10.4) |
898838 |
(14.8) |
290483 |
(6.0) |
220156 |
(5.2) |
63440 |
(2.2) |
48557 |
(2.0) |
42058 |
(2.0) |
37602 |
(2.4) |
| Total |
12565976 |
(100.0) |
43048684 |
(100.0) |
7702955 |
(100.0) |
6081145 |
(100.0) |
4825617 |
(100.0) |
4247190 |
(100.0) |
2899350 |
(100.0) |
2448492 |
(100.0) |
2117026 |
(100.0) |
1548968 |
(100.0) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax payable (Rs Lakh) |
|
|
|
|
|
|
|
|
|
|
| Range of Income |
1999-2000 |
|
1998-99 |
|
1997-98 |
|
1996-97 |
|
1995-96 |
|
1994-95 |
|
1993-94 |
|
1992-93 |
|
1991-92 |
|
1990-91 |
|
| 20,001-50,000# |
[ |
|
[ |
|
18421 |
(1.7) |
66495 |
(7.2) |
58855 |
(8.7) |
83148 |
(10.6) |
127948 |
(23.7) |
111796 |
(27.2) |
96582 |
(26.9) |
75848 |
(26.9) |
| 50,001-1,00,000 |
138720 |
(13.4) |
155598 |
(2.0) |
194656 |
(17.6) |
241309 |
(26.1) |
202067 |
(30.0) |
237694 |
(30.4) |
141158 |
(26.2) |
131136 |
(31.9) |
117965 |
(32.8) |
95957 |
(34.1) |
| 1,00,001-2,00,000 |
367057 |
(35.4) |
353780 |
(4.6) |
396134 |
(35.8) |
221150 |
(23.9) |
199666 |
(29.7) |
156859 |
(20.1) |
103670 |
(19.2) |
67186 |
(16.3) |
57813 |
(16.1) |
42227 |
(15.0) |
| 2,00,001-3,00,000 |
[ |
|
[ |
|
79875 |
(7.2) |
39146 |
(4.2) |
36964 |
(5.5) |
26639 |
(3.4) |
43438 |
(8.1) |
27123 |
(6.6) |
23450 |
(6.5) |
19909 |
(7.1) |
| 3,00,001-4,00,000 |
175187 |
(16.9) |
170493 |
(2.2) |
57113 |
(5.2) |
24518 |
(2.7) |
23465 |
(3.5) |
18286 |
(2.3) |
40829 |
(7.6) |
21882 |
(5.3) |
18892 |
(5.3) |
12481 |
(4.4) |
| 4,00,001-5,00,000 |
[ |
|
[ |
|
39980 |
(3.6) |
18894 |
(2.0) |
17852 |
(2.7) |
26272 |
(3.4) |
26581 |
(4.9) |
15277 |
(3.7) |
13288 |
(3.7) |
8809 |
(3.1) |
| 5,00,001-10,00,000 |
103908 |
(10.0) |
96549 |
(1.2) |
87915 |
(8.0) |
48072 |
(5.2) |
41894 |
(6.2) |
41287 |
(5.3) |
15199 |
(2.8) |
8811 |
(2.1) |
6601 |
(1.8) |
7326 |
(2.6) |
| Over 1000000 |
244123 |
(23.5) |
6966352 |
(89.9) |
226253 |
(20.5) |
251669 |
(27.2) |
81334 |
(12.1) |
100222 |
(12.8) |
30340 |
(5.6) |
21788 |
(5.3) |
18926 |
(5.3) |
17030 |
(6.0) |
| Total |
1037673 |
(100.0) |
7746791 |
(100.0) |
1105486 |
(100.0) |
923657 |
(100.0) |
673350 |
(100.0) |
780922 |
(100.0) |
538810 |
(100.0) |
411583 |
(100.0) |
359241 |
(100.0) |
281762 |
(100.0) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Note: # For the years 1991-92, 1992-93, 1993-94 and 1994-95 the
ranges are from Rs 25,001, Rs 28,001 and Rs 35,001, respectively. For
the years 1995-96 and 1996-97 range
from Rs. 40,001 to Rs 50,000. |
| For 1998-99 and onward range
is from 40,001 to Rs 100,000. Figures in brackets are percentages to the
total in each year. |
|
|
|
|
|
|
|
|
| Source: Indian
Public Finance Statistics (2003-04), Government of India. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|