Last modified - Dec. 13, 2015

Income Tax Slabs & Rates
Non-resident Individual Tax Payers
for Assessment Year 2015-16

Income Tax Slabs & Rates for non-resident individual tax payers for Assessment Year 2015-16 (applicable on income earned during the year 1st April 2014 to 31st March 2015.)

Income Tax Slabs & Rates

Income SlabsTax Rates
i. Where the total income does not exceed ₹ 2,50,000/-. NIL
ii. Where the total income exceeds ₹ 2,50,000/- but does not exceed ₹ 5,00,000/-. 10% of amount by which the total income exceeds ₹ 2,00,000/-.
iii. Where the total income exceeds ₹ 5,00,000/- but does not exceed ₹ 10,00,000/-. ₹ 25,000/- + 20% of the amount by which the total income exceeds ₹ 5,00,000/-.
iv. Where the total income exceeds ₹ 10,00,000/-. ₹ 125,000/- + 30% of the amount by which the total income exceeds ₹ 10,00,000/-.


10% of the Income Tax, where total taxable income is more than ₹ 1 crore. (Marginal Relief in Surcharge, if applicable)

Education Cess

3% of the total of Income Tax and Surcharge.

Marginal Relief in Surcharge :

When a non-resident individual's taxable income exceeds ₹ 1 crore, he is liable to pay Surcharge at prescribed rates mentioned above on Income Tax payable by him. However, the amount of Income Tax and Surcharge shall not increase the amount of income tax payable on a taxable income of ₹ 1 crore by more than the amount of increase in taxable income.

Example :

In case of an non-resident individual tax payer having taxable income of ₹ 1,00,01,000/-

1. Income Tax₹ 28,25,300
2. Surcharge @10% of Income Tax₹ 2,82,530
3. Income Tax on income of ₹ 1 crore₹ 28,25,000
4. Maximum Surcharge payable
(Income over ₹ 1 crore less income tax on income over ₹ 1 crore)
₹ 700/- (1000 - 300)
5. Income Tax + Surcharge payable₹ 28,26,000
6. Marginal Relief in Surcharge₹ 2,81,830/- (2,82,530 - 700)

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