Modified on : 7 August, 2018

Income Tax Slabs & Rates
Non-resident Individual Tax Payers
for Assessment Years 2016-17

Income Tax Slabs & Rates for non-resident individual tax payers for Assessment Year 2016-17 (applicable on income earned during the year 1st April 2015 to 31st March 2016.)

Change Assessment Year

Income Tax Slabs & Rates

Taxable Income SlabIncome Tax
Upto ₹ 2,50,000/-.NIL
₹ 2,50,000/- to ₹ 5,00,000/-.10% of amount by which the total income exceeds ₹ 2,00,000/-.
₹ 5,00,000/- to ₹ 10,00,000/-.₹ 25,000/- + 20% of the amount by which the total income exceeds ₹ 5,00,000/-.
₹ 10,00,000/-.₹ 125,000/- + 30% of the amount by which the total income exceeds ₹ 10,00,000/-.
Surcharge12% of the Income Tax, where total taxable income is more than ₹ 1 crore. Marginal Relief* in Surcharge available.
Education Cess3% of (Income Tax + Surcharge).

* Marginal Relief on Surcharge:

When an assessee'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.


In case of an individual assesseee (< 60 years) having taxable income of ₹ 1,00,01,000/-

1. Income Tax₹ 28,25,300
2. Surcharge @12% of Income Tax₹ 3,39,036
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₹ 3,38,336/- (339036 - 700)

Disclaimer :

All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.