Local authority income tax rates include a 30% base rate, AMT, surcharge, and cess across multiple assessment years. Income tax for a local authority is generally stated at 30% of total income, with additional surcharge and cess depending on the relevant year. The table also notes Alternate Minimum Tax at 18.5% of book profit or adjusted total income in specified years, and a concessional 9% AMT for IFSC units deriving income solely from convertible foreign exchange. Earlier years show varying surcharge and cess components, including education cess and secondary and higher education cess.