Guide to .. Tax Management ,Tax Planning and Tax Saving
 

Surcharge : on Minimum Alternate Tax (MAT) / Alternate Minimum Tax (AMT)

If Total Income is in the range of  >>>

0— Rs 50 lakh

Rs.  50 lakh- 1 Crore

Rs. 1 Crore Rs. 10 Crore

Above Rs. 10 Crare

- Individuals/HUF/AOP/BOI/ Artificial Juridical Person

Nil

10%

15%

15%

- Firm/Co-Operative Society / Local Authority

Nil

Nil

12%

12%

- Domestic Company

Nil

Nil

7%

12%

- Foreign Company

Nil

Nil

2%

5%

Note :

The above surcharge is subject to a Marginal Relief

 
 
 
 
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