Income-tax rates are prescribed annually; challan codes distinguish corporate and non-corporate payments, use online calculator. Applicable income-tax rates are prescribed annually by statute and taxpayers may use the government online tax calculator to estimate liability. Payments are remitted using designated challan codes: Income-tax on Companies (corporate tax) under code 0020, and Income-tax (other than Companies) (non-corporate taxpayers) under code 0021, which distinguish corporate from non-corporate tax payments for accounting and remittance.