(a) an individual or a HUFs:
(i) Where the net wealth does not exceed
Rs. 30,00,000
(ii) Where the net wealth exceeds Rs. 30,00,000 |
NIL;
1% of the amount by which the netwealth exceeds Rs. 30,00,000. |
(b) a company
(i) Where the net wealth does not exceed Rs. 30,00,000
(ii) Where the net wealth exceeds Rs. 30,00,000 |
NIL;
1% of the amount bywhich the net wealth exceeds Rs. 30,00,000. |
