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Income Tax Department Income Tax Return Statistics Assessment Year 2012-13

May 2, 2016

Contents
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Income Tax Department

Income Tax Return Statistics

Assessment Year 2012-13

Overview

Objective

The objective of publishing this statistics is to encourage wider use and analysis of Income-tax data by Departmental personnel and academicians.

Methodology Adopted

The methodology adopted is as under:

i. The template for statistics was prepared on the basis of previous statistics published by the Department and assessment of information available in various databases of the Income Tax Department.

ii. The statistics have been generated from e-filed returns (digitally signed or where ITRV has been received) and paper returns captured in system upto 18th December 2014.

iii. In cases where more than one return is submitted, the values in the latest return have been considered.

iv. “Top 20 values” in each attribute of Statistics was reviewed to identify apparent data entry mistakes.

v. The statistics were prepared after eliminating identified data entry errors, if any, in “Top 20 values”. As a result the count would be lower in some tables.

vi. Various terms used in the statistics have been defined below respective tables.

Limitations

The statistics relating to sources of income have been prepared on the basis of values mentioned in e-filed returns and values captured from paper returns and the same may contain data entry errors on the part of the taxpayers/ return filers. Therefore, the accuracy of the statistics is limited by the accuracy of returns.

The values as quoted in/captured from the income-tax returns have been compiled. Only information in “Top 20 values” for each attribute of statistics was reviewed to identify apparent data entry mistakes, if any.

Disclaimer

Whilst the Income Tax Statistics have been prepared in good faith, it is not and does not purport to be comprehensive. Neither Income Tax Department, nor any of its officers or employees accept any liability or responsibility for the accuracy, reasonableness or completeness of, or for any errors, omissions or misstatements, negligent or otherwise, relating to the data or any representation or warranty, express or implied, with respect to the information contained in this Income Tax Statistics or on the data on which this Statistics is based and liability therefore is hereby expressly disclaimed.

1. Income Tax Returns - All Taxpayers

1.1 All Taxpayers - Range of Salary Income (AY 2012-13)

Range

No. of Returns

Sum of Salary Income (In Crore INR)

Average Salary Income (in Lakh INR)

< 0

-

-

-

= 0

195,10,557

-

-

>0 and <=1,50,000

16,00,827

14,961

0.93

>150,000 and <= 2,00,000

10,67,619

18,859

1.77

>2,00,000 and <=2,50,000

10,24,429

23,123

2.26

>2,50,000 and <= 3,50,000

19,18,858

57,079

2.97

>3,50,000 and <= 4,00,000

8,06,736

30,217

3.75

>4,00,000 and <= 4,50,000

7,54,236

32,050

4.25

>4,50,000 and <= 5,00,000

6,96,242

33,033

4.74

>5,00,000 and <= 5,50,000

5,95,320

31,191

5.24

>5,50,000 and <= 9,50,000

20,23,703

1,40,472

6.94

>9,50,000 and <= 10,00,000

1,00,160

9,760

9.74

>10,00,000 and <=15,00,000

5,92,452

71,469

12.06

>15,00,000 and <= 20,00,000

2,07,158

35,569

17.17

>20,00,000 and <= 25,00,000

1,10,707

24,710

22.32

>25,00,000 and <= 50,00,000

1,24,483

41,306

33.18

>50,00,000 and <= 1,00,00,000

36,776

25,033

68.07

>1,00,00,000 and <=5,00,00,000

17,516

30,662

175.05

>5,00,00,000 and <=10,00,00,000

655

4,375

667.90

>10,00,00,000 and <=25,00,00,000

156

2,158

1,383.40

>25,00,00,000 and <=50,00,00,000

26

809

3,110.67

>50,00,00,000 and <=100,00,00,000

6

412

6,872.97

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

311,88,622

6,27,246

 

Notes

1. Salary Income is the income under the head “Salaries” as computed in the return of income

2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value range slab.

3. The “Average Salary Income” is the average Salary Income within the value range slab i.e. “Sum of Salary Income” divided by total number of returns within the value range slab

1.2 All Taxpayers - Range of House Property Income (AY 2012-13)

Range

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income (in Lakh INR)

< 0

6,06,091

-3,298

-0.54

= 0

284,20,105

-

-

>0 and <=1,50,000

15,49,028

9,333

0.60

>150,000 and <= 2,00,000

1,78,379

3,085

1.73

>2,00,000 and <=2,50,000

1,09,242

2,424

2.22

>2,50,000 and <= 3,50,000

1,16,961

3,419

2.92

>3,50,000 and <= 4,00,000

31,417

1,175

3.74

>4,00,000 and <= 4,50,000

26,099

1,105

4.23

>4,50,000 and <= 5,00,000

19,470

923

4.74

>5,00,000 and <= 5,50,000

16,893

884

5.23

>5,50,000 and <= 9,50,000

59,493

4,158

6.99

>9,50,000 and <= 10,00,000

3,216

313

9.74

>10,00,000 and <=15,00,000

20,417

2,481

12.15

>15,00,000 and <= 20,00,000

9,496

1,634

17.21

>20,00,000 and <= 25,00,000

5,442

1,210

22.24

>25,00,000 and <= 50,00,000

10,215

3,506

34.32

>50,00,000 and <= 1,00,00,000

4,178

2,872

68.75

>1,00,00,000 and <=5,00,00,000

2,221

4,108

184.95

>5,00,00,000 and <=10,00,00,000

162

1,147

707.76

>10,00,00,000 and <=25,00,00,000

65

891

1,370.50

>25,00,00,000 and <=50,00,00,000

24

792

3,299.96

>50,00,00,000 and <=100,00,00,000

6

422

7,034.81

>100,00,00,000 and <=500,00,00,000

2

627

31,325.94

>500,00,00,000

-

-

-

Total

311,88,622

43,211

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income.

2. Loss under the head “Income from house property” is also included in the House Property Income.

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab.

1.3 All Taxpayers - Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

3,860

-21,598

-559.54

= 0

147,04,225

-

-

>0 and <=1,50,000

44,60,691

35,787

0.80

>150,000 and <= 2,00,000

51,33,944

91,641

1.79

>2,00,000 and <=2,50,000

25,03,880

55,307

2.21

>2,50,000 and <= 3,50,000

19,95,762

57,929

2.90

>3,50,000 and <= 4,00,000

4,48,955

16,749

3.73

>4,00,000 and <= 4,50,000

3,34,808

14,165

4.23

>4,50,000 and <= 5,00,000

2,64,559

12,543

4.74

>5,00,000 and <= 5,50,000

1,92,414

10,063

5.23

>5,50,000 and <= 9,50,000

6,50,923

45,723

7.02

>9,50,000 and <= 10,00,000

37,770

3,683

9.75

>10,00,000 and <=15,00,000

1,75,846

21,202

12.06

>15,00,000 and <= 20,00,000

73,949

12,735

17.22

>20,00,000 and <= 25,00,000

41,370

9,223

22.29

>25,00,000 and <= 50,00,000

79,512

27,524

34.62

>50,00,000 and <= 1,00,00,000

40,584

28,348

69.85

>1,00,00,000 and <=5,00,00,000

33,702

69,814

207.15

>5,00,00,000 and <=10,00,00,000

5,156

36,035

698.89

>10,00,00,000 and <=25,00,00,000

3,774

58,440

1,548.49

>25,00,00,000 and <=50,00,00,000

1,347

47,209

3,504.73

>50,00,00,000 and <=100,00,00,000

725

50,342

6,943.70

>100,00,00,000 and <=500,00,00,000

661

1,36,381

20,632.53

>500,00,00,000

205

4,50,712

2,19,859.41

Total

311,88,622

12,69,953

 

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

1.4 All Taxpayers - Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income(in Lakh INR)

< 0

86,514

-15,864

-18.34

= 0

308,83,549

-

-

>0 and <=1,50,000

1,05,861

586

0.55

>150,000 and <= 2,00,000

17,629

306

1.74

>2,00,000 and <=2,50,000

10,768

241

2.24

>2,50,000 and <= 3,50,000

13,060

386

2.96

>3,50,000 and <= 4,00,000

4,886

183

3.75

>4,00,000 and <= 4,50,000

3,902

166

4.24

>4,50,000 and <= 5,00,000

3,491

166

4.75

>5,00,000 and <= 5,50,000

3,015

158

5.24

>5,50,000 and <= 9,50,000

15,893

1,154

7.26

>9,50,000 and <= 10,00,000

1,405

137

9.76

>10,00,000 and <=15,00,000

9,495

1,167

12.29

>15,00,000 and <= 20,00,000

5,837

1,012

17.35

>20,00,000 and <= 25,00,000

3,785

848

22.41

>25,00,000 and <= 50,00,000

8,785

3,086

35.13

>50,00,000 and <= 1,00,00,000

5,066

3,538

69.84

>1,00,00,000 and <=5,00,00,000

4,441

8,985

202.31

>5,00,00,000 and <=10,00,00,000

603

4,223

700.36

>10,00,00,000 and <=25,00,00,000

393

5,883

1,496.88

>25,00,00,000 and <=50,00,00,000

111

3,758

3,385.92

>50,00,00,000 and <=100,00,00,000

58

3,986

6,873.08

>100,00,00,000 and <=500,00,00,000

64

13,852

21,643.79

>500,00,00,000

11

32,162

2,92,385.99

Total

311,88,622

70,121

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s)as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

 

1.5 All Taxpayers - Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income (in Lakh INR)

< 0

1,79,947

-30,041

-16.69

= 0

305,20,643

-

-

>0 and <=1,50,000

4,02,683

1,046

0.26

>150,000 and <= 2,00,000

18,456

322

1.74

>2,00,000 and <=2,50,000

11,827

264

2.23

>2,50,000 and <= 3,50,000

14,571

430

2.95

>3,50,000 and <= 4,00,000

4,836

181

3.75

>4,00,000 and <= 4,50,000

3,823

162

4.24

>4,50,000 and <= 5,00,000

3,309

158

4.76

>5,00,000 and <= 5,50,000

2,662

139

5.23

>5,50,000 and <= 9,50,000

10,804

771

7.14

>9,50,000 and <= 10,00,000

787

77

9.77

>10,00,000 and <=15,00,000

4,452

543

12.19

>15,00,000 and <= 20,00,000

2,291

396

17.26

>20,00,000 and <= 25,00,000

1,402

314

22.41

>25,00,000 and <= 50,00,000

2,879

999

34.70

>50,00,000 and <= 1,00,00,000

1,545

1,065

68.96

>1,00,00,000 and <=5,00,00,000

1,319

2,730

206.98

>5,00,00,000 and <=10,00,00,000

168

1,153

686.13

>10,00,00,000 and <=25,00,00,000

141

2,214

1,570.38

>25,00,00,000 and <=50,00,00,000

45

1,558

3,463.02

>50,00,00,000 and <=100,00,00,000

16

1,099

6,867.38

>100,00,00,000 and <=500,00,00,000

15

2,806

18,705.49

>500,00,00,000

1

1,056

1,05,610.82

Total

311,88,622

-10,558

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”.

2. Loss from the transfer of short-term capital assets under the head “Capital Gains” is also included in the Short Term Capital Gains Income.

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab.

1.6 All Taxpayers - Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Sum of Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

8,820

-33

-0.37

= 0

165,21,778

-

-

>0 and <=1,50,000

116,82,594

39,231

0.34

>150,000 and <= 2,00,000

13,05,417

23,005

1.76

>2,00,000 and <=2,50,000

5,55,149

12,323

2.22

>2,50,000 and <= 3,50,000

4,92,702

14,371

2.92

>3,50,000 and <= 4,00,000

1,21,109

4,523

3.73

>4,00,000 and <= 4,50,000

88,005

3,729

4.24

>4,50,000 and <= 5,00,000

70,513

3,348

4.75

>5,00,000 and <= 5,50,000

54,624

2,858

5.23

>5,50,000 and <= 9,50,000

1,77,481

12,416

7.00

>9,50,000 and <= 10,00,000

9,158

893

9.75

>10,00,000 and <=15,00,000

44,924

5,398

12.02

>15,00,000 and <= 20,00,000

17,479

3,006

17.20

>20,00,000 and <= 25,00,000

9,592

2,137

22.28

>25,00,000 and <= 50,00,000

16,362

5,585

34.13

>50,00,000 and <= 1,00,00,000

6,894

4,730

68.61

>1,00,00,000 and <=5,00,00,000

4,804

9,426

196.21

>5,00,00,000 and <=10,00,00,000

582

4,098

704.14

>10,00,00,000 and <=25,00,00,000

386

5,930

1,536.32

>25,00,00,000 and <=50,00,00,000

121

4,027

3,328.29

>50,00,00,000 and <=100,00,00,000

64

4,478

6,996.94

>100,00,00,000 and <=500,00,00,000

55

10,830

19,690.05

>500,00,00,000

9

9,527

1,05,850.28

Total

311,88,622

1,85,832

 

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income.

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab.

1.7 All Taxpayers - Range of Interest Income (AY-2012-13)

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

30

-0

-0.61

= 0

251,22,875

-

-

>0 and <=1,50,000

52,89,112

13,284

0.25

>150,000 and <= 2,00,000

2,21,865

3,849

1.73

>2,00,000 and <=2,50,000

1,30,168

2,905

2.23

>2,50,000 and <= 3,50,000

1,45,508

4,279

2.94

>3,50,000 and <= 4,00,000

43,316

1,619

3.74

>4,00,000 and <= 4,50,000

32,572

1,381

4.24

>4,50,000 and <= 5,00,000

26,073

1,236

4.74

>5,00,000 and <= 5,50,000

20,774

1,088

5.24

>5,50,000 and <= 9,50,000

79,351

5,618

7.08

>9,50,000 and <= 10,00,000

5,121

499

9.74

>10,00,000 and <=15,00,000

29,302

3,543

12.09

>15,00,000 and <= 20,00,000

12,669

2,182

17.22

>20,00,000 and <= 25,00,000

7,167

1,597

22.28

>25,00,000 and <= 50,00,000

12,698

4,345

34.22

>50,00,000 and <= 1,00,00,000

5,338

3,663

68.63

>1,00,00,000 and <=5,00,00,000

3,773

7,467

197.90

>5,00,00,000 and <=10,00,00,000

426

2,967

696.42

>10,00,00,000 and <=25,00,00,000

300

4,631

1,543.57

>25,00,00,000 and <=50,00,00,000

93

3,085

3,316.96

>50,00,00,000 and <=100,00,00,000

44

3,103

7,051.51

>100,00,00,000 and <=500,00,00,000

42

8,354

19,889.32

>500,00,00,000

5

4,898

97,962.91

Total

311,88,622

85,591

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab.

1.8 All Taxpayers -Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Sum of Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

-

-

= 0

298,42,260

-

-

>0 and <=1,50,000

11,94,042

7,489

0.63

>150,000 and <= 2,00,000

31,438

544

1.73

>2,00,000 and <=2,50,000

20,910

467

2.23

>2,50,000 and <= 3,50,000

25,475

750

2.94

>3,50,000 and <= 4,00,000

8,061

301

3.74

>4,00,000 and <= 4,50,000

6,458

274

4.24

>4,50,000 and <= 5,00,000

5,311

252

4.75

>5,00,000 and <= 5,50,000

4,230

222

5.24

>5,50,000 and <= 9,50,000

18,366

1,316

7.16

>9,50,000 and <= 10,00,000

1,373

134

9.75

>10,00,000 and <=15,00,000

8,269

1,009

12.21

>15,00,000 and <= 20,00,000

4,564

788

17.26

>20,00,000 and <= 25,00,000

2,919

651

22.31

>25,00,000 and <= 50,00,000

6,337

2,210

34.87

>50,00,000 and <= 1,00,00,000

3,642

2,544

69.86

>1,00,00,000 and <=5,00,00,000

3,628

7,599

209.45

>5,00,00,000 and <=10,00,00,000

619

4,281

691.53

>10,00,00,000 and <=25,00,00,000

438

6,698

1,529.14

>25,00,00,000 and <=50,00,00,000

158

5,366

3,396.29

>50,00,00,000 and <=100,00,00,000

64

4,503

7,036.38

>100,00,00,000 and <=500,00,00,000

50

10,408

20,815.51

>500,00,00,000

10

10,158

1,01,582.10

Total

311,88,622

67,963

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income.

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab.

1.9 All Taxpayers - Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

3,46,884

-3,89,765

-112.36

= 0

3,96,928

-

-

>0 and <=1,50,000

43,52,466

36,274

0.83

>150,000 and <= 2,00,000

111,21,850

1,99,140

1.79

>2,00,000 and <=2,50,000

38,52,215

85,465

2.22

>2,50,000 and <= 3,50,000

36,29,114

1,06,649

2.94

>3,50,000 and <= 4,00,000

11,98,970

44,855

3.74

>4,00,000 and <= 4,50,000

9,85,106

41,755

4.24

>4,50,000 and <= 5,00,000

8,30,559

39,449

4.75

>5,00,000 and <= 5,50,000

6,72,691

35,204

5.23

>5,50,000 and <= 9,50,000

21,54,403

1,51,551

7.03

>9,50,000 and <= 10,00,000

1,29,568

12,632

9.75

>10,00,000 and <=15,00,000

6,92,535

83,604

12.07

>15,00,000 and <= 20,00,000

2,80,098

48,211

17.21

>20,00,000 and <= 25,00,000

1,55,064

34,525

22.27

>25,00,000 and <= 50,00,000

2,25,765

76,643

33.95

>50,00,000 and <= 1,00,00,000

91,074

62,870

69.03

>1,00,00,000 and <=5,00,00,000

60,072

1,17,088

194.91

>5,00,00,000 and <=10,00,00,000

6,320

43,910

694.78

>10,00,00,000 and <=25,00,00,000

3,978

60,919

1,531.39

>25,00,00,000 and <=50,00,00,000

1,339

46,461

3,469.82

>50,00,00,000 and <=100,00,00,000

714

49,779

6,971.81

>100,00,00,000 and <=500,00,00,000

675

1,39,200

20,622.15

>500,00,00,000

198

4,29,920

2,17,131.18

Total

311,88,586

15,56,337

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

1.10 All Taxpayers - Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

24

-0

-0.02

= 0

173,51,402

-

-

>0 and <=1,50,000

121,62,239

26,235

0.22

>150,000 and <= 2,00,000

3,42,219

5,945

1.74

>2,00,000 and <=2,50,000

2,42,681

5,422

2.23

>2,50,000 and <= 3,50,000

3,03,567

8,962

2.95

>3,50,000 and <= 4,00,000

1,00,273

3,751

3.74

>4,00,000 and <= 4,50,000

80,370

3,409

4.24

>4,50,000 and <= 5,00,000

68,144

3,232

4.74

>5,00,000 and <= 5,50,000

56,574

2,966

5.24

>5,50,000 and <= 9,50,000

2,18,896

15,487

7.08

>9,50,000 and <= 10,00,000

13,745

1,340

9.75

>10,00,000 and <=15,00,000

86,528

10,513

12.15

>15,00,000 and <= 20,00,000

42,982

7,411

17.24

>20,00,000 and <= 25,00,000

25,248

5,631

22.30

>25,00,000 and <= 50,00,000

49,096

16,940

34.50

>50,00,000 and <= 1,00,00,000

22,742

15,644

68.79

>1,00,00,000 and <=5,00,00,000

17,045

34,082

199.95

>5,00,00,000 and <=10,00,00,000

2,302

15,912

691.21

>10,00,00,000 and <=25,00,00,000

1,408

21,749

1,544.69

>25,00,00,000 and <=50,00,00,000

518

18,100

3,494.12

>50,00,00,000 and <=100,00,00,000

291

20,275

6,967.28

>100,00,00,000 and <=500,00,00,000

252

52,992

21,028.52

>500,00,00,000

63

93,582

1,48,543.40

Total

311,88,609

3,89,577

 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

2. Income Tax Returns – Individuals

Individual- Range of Salary Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of Salary Income (In Crore INR)

Average Salary Income (in Lakh INR)

< 0

-

-

-

= 0

170,89,773

-

-

>0 and <=1,50,000

16,00,167

14,956

0.93

>150,000 and <= 2,00,000

10,67,300

18,853

1.77

>2,00,000 and <=2,50,000

10,24,315

23,120

2.26

>2,50,000 and <= 3,50,000

19,18,714

57,075

2.97

>3,50,000 and <= 4,00,000

8,06,685

30,215

3.75

>4,00,000 and <= 4,50,000

7,54,202

32,048

4.25

>4,50,000 and <= 5,00,000

6,96,210

33,032

4.74

>5,00,000 and <= 5,50,000

5,95,298

31,190

5.24

>5,50,000 and <= 9,50,000

20,23,583

1,40,464

6.94

>9,50,000 and <= 10,00,000

1,00,155

9,760

9.74

>10,00,000 and <=15,00,000

5,92,418

71,464

12.06

>15,00,000 and <= 20,00,000

2,07,141

35,566

17.17

>20,00,000 and <= 25,00,000

1,10,700

24,708

22.32

>25,00,000 and <= 50,00,000

1,24,472

41,302

33.18

>50,00,000 and <= 1,00,00,000

36,775

25,032

68.07

>1,00,00,000 and <=5,00,00,000

17,515

30,661

175.05

>5,00,00,000 and <=10,00,00,000

655

4,375

667.9

>10,00,00,000 and <=25,00,00,000

156

2,158

1,383.40

>25,00,00,000 and <=50,00,00,000

26

809

3,110.67

>50,00,00,000 and <=100,00,00,000

6

412

6,872.97

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

287,66,266

6,27,200

 

Notes

1. Salary Income is the income under the head “Salaries” as computed in the return of income

2. The “Sum of Salary Income” is the sum of Salary Income of all returns within the value range slab.

3. The “Average Salary Income” is the average Salary Income within the value range slab i.e. “Sum of Salary Income” divided by total number of returns within the value range slab

4. Salary income has also been reported by some taxpayers other than individuals (e.g. HUF).

2.1 Individual- Range of House Property Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income(in Lakh INR)

< 0

6,06,046

-3,298

-0.54

= 0

261,64,481

-

-

>0 and <=1,50,000

14,55,109

8,727

0.60

>150,000 and <= 2,00,000

1,63,759

2,832

1.73

>2,00,000 and <=2,50,000

1,00,043

2,220

2.22

>2,50,000 and <= 3,50,000

1,05,455

3,081

2.92

>3,50,000 and <= 4,00,000

27,831

1,041

3.74

>4,00,000 and <= 4,50,000

22,712

962

4.23

>4,50,000 and <= 5,00,000

17,010

806

4.74

>5,00,000 and <= 5,50,000

14,629

766

5.23

>5,50,000 and <= 9,50,000

49,986

3,491

6.98

>9,50,000 and <= 10,00,000

2,668

260

9.74

>10,00,000 and <=15,00,000

16,148

1,958

12.12

>15,00,000 and <= 20,00,000

7,093

1,219

17.18

>20,00,000 and <= 25,00,000

3,951

878

22.22

>25,00,000 and <= 50,00,000

6,451

2,186

33.89

>50,00,000 and <= 1,00,00,000

2,151

1,450

67.42

>1,00,00,000 and <=5,00,00,000

725

1,210

166.89

>5,00,00,000 and <=10,00,00,000

13

84

646.08

>10,00,00,000 and <=25,00,00,000

5

56

1,126.90

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

287,66,266

29,927

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

2.2 Individual- Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

596

-76

-12.82

= 0

136,87,437

-

-

>0 and <=1,50,000

37,58,018

32,267

0.86

>150,000 and <= 2,00,000

49,67,263

88,730

1.79

>2,00,000 and <=2,50,000

24,30,555

53,673

2.21

>2,50,000 and <= 3,50,000

19,02,232

55,171

2.90

>3,50,000 and <= 4,00,000

4,18,538

15,610

3.73

>4,00,000 and <= 4,50,000

3,08,773

13,061

4.23

>4,50,000 and <= 5,00,000

2,40,449

11,398

4.74

>5,00,000 and <= 5,50,000

1,74,106

9,105

5.23

>5,50,000 and <= 9,50,000

5,69,045

39,829

7.00

>9,50,000 and <= 10,00,000

30,911

3,014

9.75

>10,00,000 and <=15,00,000

1,36,295

16,359

12.00

>15,00,000 and <= 20,00,000

50,623

8,697

17.18

>20,00,000 and <= 25,00,000

26,033

5,795

22.26

>25,00,000 and <= 50,00,000

41,634

14,170

34.03

>50,00,000 and <= 1,00,00,000

15,120

10,290

68.06

>1,00,00,000 and <=5,00,00,000

7,820

14,362

183.66

>5,00,00,000 and <=10,00,00,000

513

3,449

672.27

>10,00,00,000 and <=25,00,00,000

243

3,716

1,529.12

>25,00,00,000 and <=50,00,00,000

37

1,239

3,349.68

>50,00,00,000 and <=100,00,00,000

18

1,344

7,466.55

>100,00,00,000 and <=500,00,00,000

6

1,373

22,885.58

>500,00,00,000

1

673

67,316.16

Total

287,66,266

4,03,251

 

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

2.3 Individual- Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income (in Lakh INR)

< 0

75,568

-3,585

-4.74

= 0

284,91,258

-

-

>0 and <=1,50,000

98,851

548

0.55

>150,000 and <= 2,00,000

16,294

283

1.74

>2,00,000 and <=2,50,000

9,966

223

2.24

>2,50,000 and <= 3,50,000

12,073

357

2.96

>3,50,000 and <= 4,00,000

4,441

166

3.75

>4,00,000 and <= 4,50,000

3,562

151

4.24

>4,50,000 and <= 5,00,000

3,215

153

4.75

>5,00,000 and <= 5,50,000

2,755

144

5.24

>5,50,000 and <= 9,50,000

14,471

1,050

7.25

>9,50,000 and <= 10,00,000

1,266

124

9.76

>10,00,000 and <=15,00,000

8,509

1,045

12.28

>15,00,000 and <= 20,00,000

5,166

896

17.34

>20,00,000 and <= 25,00,000

3,337

747

22.39

>25,00,000 and <= 50,00,000

7,420

2,595

34.98

>50,00,000 and <= 1,00,00,000

4,082

2,841

69.61

>1,00,00,000 and <=5,00,00,000

3,312

6,541

197.48

>5,00,00,000 and <=10,00,00,000

389

2,686

690.55

>10,00,00,000 and <=25,00,00,000

229

3,417

1,492.22

>25,00,00,000 and <=50,00,00,000

48

1,624

3,383.31

>50,00,00,000 and <=100,00,00,000

27

1,909

7,069.93

>100,00,00,000 and <=500,00,00,000

26

5,871

22,579.82

>500,00,00,000

1

693

69,254.82

Total

287,66,266

30,479

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

2.4 Individual- Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income(in Lakh INR)

< 0

1,59,633

-2,912

-1.82

= 0

281,76,224

-

-

>0 and <=1,50,000

3,61,204

923

0.26

>150,000 and <= 2,00,000

15,539

271

1.75

>2,00,000 and <=2,50,000

10,164

227

2.23

>2,50,000 and <= 3,50,000

12,453

368

2.95

>3,50,000 and <= 4,00,000

4,144

155

3.75

>4,00,000 and <= 4,50,000

3,273

139

4.25

>4,50,000 and <= 5,00,000

2,744

131

4.76

>5,00,000 and <= 5,50,000

2,208

116

5.23

>5,50,000 and <= 9,50,000

8,912

634

7.12

>9,50,000 and <= 10,00,000

621

61

9.77

>10,00,000 and <=15,00,000

3,430

417

12.16

>15,00,000 and <= 20,00,000

1,693

292

17.24

>20,00,000 and <= 25,00,000

990

221

22.35

>25,00,000 and <= 50,00,000

1,812

622

34.31

>50,00,000 and <= 1,00,00,000

781

532

68.17

>1,00,00,000 and <=5,00,00,000

414

769

185.84

>5,00,00,000 and <=10,00,00,000

17

107

628.75

>10,00,00,000 and <=25,00,00,000

6

89

1,476.79

>25,00,00,000 and <=50,00,00,000

4

128

3,197.73

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

287,66,266

3,290

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

2.5 Individual- Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Sum of Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

8,797

-33

-0.37

= 0

149,49,488

-

-

>0 and <=1,50,000

111,64,131

36,815

0.33

>150,000 and <= 2,00,000

11,71,362

20,653

1.76

>2,00,000 and <=2,50,000

5,05,926

11,230

2.22

>2,50,000 and <= 3,50,000

4,38,535

12,785

2.92

>3,50,000 and <= 4,00,000

1,06,777

3,987

3.73

>4,00,000 and <= 4,50,000

77,001

3,262

4.24

>4,50,000 and <= 5,00,000

60,439

2,868

4.75

>5,00,000 and <= 5,50,000

46,571

2,437

5.23

>5,50,000 and <= 9,50,000

1,49,852

10,469

6.99

>9,50,000 and <= 10,00,000

7,742

755

9.75

>10,00,000 and <=15,00,000

37,874

4,549

12.01

>15,00,000 and <= 20,00,000

14,466

2,485

17.18

>20,00,000 and <= 25,00,000

7,730

1,721

22.27

>25,00,000 and <= 50,00,000

12,338

4,186

33.92

>50,00,000 and <= 1,00,00,000

4,629

3,137

67.76

>1,00,00,000 and <=5,00,00,000

2,380

4,274

179.56

>5,00,00,000 and <=10,00,00,000

153

1,070

699.45

>10,00,00,000 and <=25,00,00,000

62

859

1,385.08

>25,00,00,000 and <=50,00,00,000

10

304

3,042.53

>50,00,00,000 and <=100,00,00,000

2

105

5,243.86

>100,00,00,000 and <=500,00,00,000

1

103

10,281.04

>500,00,00,000

-

-

-

Total

287,66,266

1,28,020

 

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

2.6 Individual- Range of Interest Income (AY 2012-13)

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

26

-0

-0.70

= 0

232,74,593

-

-

>0 and <=1,50,000

48,73,186

11,530

0.24

>150,000 and <= 2,00,000

1,72,804

2,997

1.73

>2,00,000 and <=2,50,000

1,05,401

2,353

2.23

>2,50,000 and <= 3,50,000

1,18,246

3,479

2.94

>3,50,000 and <= 4,00,000

35,344

1,321

3.74

>4,00,000 and <= 4,50,000

26,527

1,125

4.24

>4,50,000 and <= 5,00,000

21,274

1,009

4.74

>5,00,000 and <= 5,50,000

16,942

888

5.24

>5,50,000 and <= 9,50,000

64,465

4,560

7.07

>9,50,000 and <= 10,00,000

4,175

407

9.74

>10,00,000 and <=15,00,000

23,543

2,846

12.09

>15,00,000 and <= 20,00,000

9,967

1,715

17.21

>20,00,000 and <= 25,00,000

5,488

1,223

22.28

>25,00,000 and <= 50,00,000

9,148

3,112

34.02

>50,00,000 and <= 1,00,00,000

3,345

2,271

67.90

>1,00,00,000 and <=5,00,00,000

1,682

3,022

179.70

>5,00,00,000 and <=10,00,00,000

78

517

663.21

>10,00,00,000 and <=25,00,00,000

28

394

1,406.54

>25,00,00,000 and <=50,00,00,000

3

99

3,305.03

>50,00,00,000 and <=100,00,00,000

1

52

5,151.79

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

287,66,266

44,918

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

2.7 Individual- Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Sum of Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

-

-

= 0

275,78,695

-

-

>0 and <=1,50,000

10,98,621

7,116

0.65

>150,000 and <= 2,00,000

24,043

415

1.73

>2,00,000 and <=2,50,000

15,283

341

2.23

>2,50,000 and <= 3,50,000

17,622

518

2.94

>3,50,000 and <= 4,00,000

5,167

193

3.74

>4,00,000 and <= 4,50,000

3,906

166

4.24

>4,50,000 and <= 5,00,000

3,066

145

4.74

>5,00,000 and <= 5,50,000

2,326

122

5.24

>5,50,000 and <= 9,50,000

9,068

641

7.07

>9,50,000 and <= 10,00,000

582

57

9.76

>10,00,000 and <=15,00,000

3,098

375

12.11

>15,00,000 and <= 20,00,000

1,458

251

17.23

>20,00,000 and <= 25,00,000

812

181

22.27

>25,00,000 and <= 50,00,000

1,469

500

34.06

>50,00,000 and <= 1,00,00,000

618

425

68.82

>1,00,00,000 and <=5,00,00,000

387

713

184.18

>5,00,00,000 and <=10,00,00,000

29

193

665.43

>10,00,00,000 and <=25,00,00,000

15

213

1,419.63

>25,00,00,000 and <=50,00,00,000

1

31

3,114.98

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

287,66,266

12,596

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

2.8 Individual- Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

31,813

-3,370

-10.59

= 0

99,336

-

-

>0 and <=1,50,000

35,97,240

32,401

0.90

>150,000 and <= 2,00,000

107,46,492

1,92,508

1.79

>2,00,000 and <=2,50,000

37,27,536

82,707

2.22

>2,50,000 and <= 3,50,000

35,05,548

1,03,012

2.94

>3,50,000 and <= 4,00,000

11,58,254

43,331

3.74

>4,00,000 and <= 4,50,000

9,50,593

40,292

4.24

>4,50,000 and <= 5,00,000

7,96,196

37,811

4.75

>5,00,000 and <= 5,50,000

6,46,239

33,823

5.23

>5,50,000 and <= 9,50,000

20,52,115

1,44,208

7.03

>9,50,000 and <= 10,00,000

1,21,896

11,884

9.75

>10,00,000 and <=15,00,000

6,49,286

78,316

12.06

>15,00,000 and <= 20,00,000

2,55,592

43,972

17.20

>20,00,000 and <= 25,00,000

1,39,011

30,940

22.26

>25,00,000 and <= 50,00,000

1,86,695

62,880

33.68

>50,00,000 and <= 1,00,00,000

65,157

44,472

68.25

>1,00,00,000 and <=5,00,00,000

34,344

62,107

180.84

>5,00,00,000 and <=10,00,00,000

1,904

12,903

677.68

>10,00,00,000 and <=25,00,00,000

766

11,149

1,455.45

>25,00,00,000 and <=50,00,00,000

142

4,712

3,318.04

>50,00,00,000 and <=100,00,00,000

54

3,752

6,948.82

>100,00,00,000 and <=500,00,00,000

35

7,190

20,541.71

>500,00,00,000

3

1,920

63,983.85

Total

287,66,247

10,82,920

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

2.9 Individual- Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

24

-0

-0.02

= 0

162,47,598

-

-

>0 and <=1,50,000

111,28,419

23,446

0.21

>150,000 and <= 2,00,000

3,02,339

5,254

1.74

>2,00,000 and <=2,50,000

2,14,437

4,790

2.23

>2,50,000 and <= 3,50,000

2,64,990

7,818

2.95

>3,50,000 and <= 4,00,000

86,701

3,243

3.74

>4,00,000 and <= 4,50,000

69,077

2,930

4.24

>4,50,000 and <= 5,00,000

58,241

2,762

4.74

>5,00,000 and <= 5,50,000

48,197

2,527

5.24

>5,50,000 and <= 9,50,000

1,78,654

12,580

7.04

>9,50,000 and <= 10,00,000

10,506

1,024

9.75

>10,00,000 and <=15,00,000

63,876

7,746

12.13

>15,00,000 and <= 20,00,000

30,016

5,171

17.23

>20,00,000 and <= 25,00,000

16,795

3,740

22.27

>25,00,000 and <= 50,00,000

29,881

10,229

34.23

>50,00,000 and <= 1,00,00,000

11,077

7,474

67.47

>1,00,00,000 and <=5,00,00,000

5,042

8,907

176.65

>5,00,00,000 and <=10,00,00,000

266

1,788

672.09

>10,00,00,000 and <=25,00,00,000

90

1,393

1,548.19

>25,00,00,000 and <=50,00,00,000

21

707

3,365.55

>50,00,00,000 and <=100,00,00,000

8

590

7,380.45

>100,00,00,000 and <=500,00,00,000

3

437

14,580.92

>500,00,00,000

-

-

-

Total

287,66,258

1,14,555

 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

3. Income Tax Returns – HUF

3.1 HUF- Range of House Property Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income(in Lakh INR)

< 0

45

-0

-0.88

= 0

7,24,593

-

-

>0 and <=1,50,000

76,318

495

0.65

>150,000 and <= 2,00,000

11,777

203

1.73

>2,00,000 and <=2,50,000

6,740

150

2.22

>2,50,000 and <= 3,50,000

7,785

228

2.93

>3,50,000 and <= 4,00,000

2,190

82

3.74

>4,00,000 and <= 4,50,000

1,857

79

4.24

>4,50,000 and <= 5,00,000

1,356

64

4.74

>5,00,000 and <= 5,50,000

1,182

62

5.23

>5,50,000 and <= 9,50,000

4,143

286

6.91

>9,50,000 and <= 10,00,000

180

18

9.76

>10,00,000 and <=15,00,000

1,150

139

12.10

>15,00,000 and <= 20,00,000

454

78

17.27

>20,00,000 and <= 25,00,000

247

55

22.43

>25,00,000 and <= 50,00,000

482

166

34.40

>50,00,000 and <= 1,00,00,000

152

103

67.62

>1,00,00,000 and <=5,00,00,000

63

125

198.14

>5,00,00,000 and <=10,00,00,000

5

32

644.45

>10,00,00,000 and <=25,00,00,000

1

18

1,791.70

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

2,383

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab.

3.2 HUF- Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

23

-1

-2.87

= 0

4,43,831

-

-

>0 and <=1,50,000

1,22,795

1,166

0.95

>150,000 and <= 2,00,000

1,20,064

2,102

1.75

>2,00,000 and <=2,50,000

39,463

876

2.22

>2,50,000 and <= 3,50,000

44,544

1,304

2.93

>3,50,000 and <= 4,00,000

12,386

464

3.74

>4,00,000 and <= 4,50,000

10,405

441

4.24

>4,50,000 and <= 5,00,000

10,168

483

4.75

>5,00,000 and <= 5,50,000

6,534

341

5.22

>5,50,000 and <= 9,50,000

21,978

1,541

7.01

>9,50,000 and <= 10,00,000

1,091

107

9.76

>10,00,000 and <=15,00,000

3,678

440

11.97

>15,00,000 and <= 20,00,000

1,410

242

17.18

>20,00,000 and <= 25,00,000

643

143

22.21

>25,00,000 and <= 50,00,000

1,063

365

34.32

>50,00,000 and <= 1,00,00,000

395

270

68.31

>1,00,00,000 and <=5,00,00,000

218

411

188.54

>5,00,00,000 and <=10,00,00,000

14

109

779.88

>10,00,00,000 and <=25,00,00,000

10

154

1,537.34

>25,00,00,000 and <=50,00,00,000

3

95

3,171.16

>50,00,00,000 and <=100,00,00,000

3

227

7,571.69

>100,00,00,000 and <=500,00,00,000

1

102

10,176.30

>500,00,00,000

-

-

-

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

3.3 HUF- Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income(in Lakh INR)

< 0

4,170

-152

-3.65

= 0

8,25,610

-

-

>0 and <=1,50,000

5,295

30

0.57

>150,000 and <= 2,00,000

1,089

19

1.73

>2,00,000 and <=2,50,000

609

14

2.24

>2,50,000 and <= 3,50,000

676

20

2.95

>3,50,000 and <= 4,00,000

278

10

3.72

>4,00,000 and <= 4,50,000

192

8

4.23

>4,50,000 and <= 5,00,000

159

8

4.76

>5,00,000 and <= 5,50,000

164

9

5.24

>5,50,000 and <= 9,50,000

769

56

7.33

>9,50,000 and <= 10,00,000

62

6

9.75

>10,00,000 and <=15,00,000

457

57

12.37

>15,00,000 and <= 20,00,000

271

47

17.34

>20,00,000 and <= 25,00,000

163

37

22.48

>25,00,000 and <= 50,00,000

368

131

35.66

>50,00,000 and <= 1,00,00,000

211

151

71.43

>1,00,00,000 and <=5,00,00,000

153

304

198.77

>5,00,00,000 and <=10,00,00,000

15

101

671.49

>10,00,00,000 and <=25,00,00,000

7

95

1,355.13

>25,00,00,000 and <=50,00,00,000

2

55

2,740.77

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

1,004

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

3.4 HUF- Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income (in Lakh INR)

< 0

9,981

-134

-1.34

= 0

7,93,781

-

-

>0 and <=1,50,000

30,496

81

0.27

>150,000 and <= 2,00,000

2,053

36

1.73

>2,00,000 and <=2,50,000

1,006

22

2.21

>2,50,000 and <= 3,50,000

1,229

36

2.90

>3,50,000 and <= 4,00,000

327

12

3.76

>4,00,000 and <= 4,50,000

265

11

4.20

>4,50,000 and <= 5,00,000

278

13

4.79

>5,00,000 and <= 5,50,000

213

11

5.18

>5,50,000 and <= 9,50,000

586

42

7.13

>9,50,000 and <= 10,00,000

40

4

9.77

>10,00,000 and <=15,00,000

182

22

12.15

>15,00,000 and <= 20,00,000

79

14

17.26

>20,00,000 and <= 25,00,000

53

12

22.32

>25,00,000 and <= 50,00,000

97

34

34.61

>50,00,000 and <= 1,00,00,000

37

24

65.53

>1,00,00,000 and <=5,00,00,000

15

22

145.18

>5,00,00,000 and <=10,00,00,000

1

9

915.47

>10,00,00,000 and <=25,00,00,000

1

18

1,771.39

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

289

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

3.5 HUF- Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Sum of Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

23

-0

-0.37

= 0

1,37,171

-

-

>0 and <=1,50,000

4,23,769

2,088

0.49

>150,000 and <= 2,00,000

1,24,646

2,187

1.75

>2,00,000 and <=2,50,000

44,237

981

2.22

>2,50,000 and <= 3,50,000

47,858

1,399

2.92

>3,50,000 and <= 4,00,000

11,976

447

3.74

>4,00,000 and <= 4,50,000

9,050

383

4.24

>4,50,000 and <= 5,00,000

8,215

391

4.76

>5,00,000 and <= 5,50,000

6,601

345

5.22

>5,50,000 and <= 9,50,000

20,849

1,458

7.00

>9,50,000 and <= 10,00,000

896

87

9.74

>10,00,000 and <=15,00,000

3,267

386

11.80

>15,00,000 and <= 20,00,000

882

151

17.13

>20,00,000 and <= 25,00,000

405

90

22.23

>25,00,000 and <= 50,00,000

637

209

32.83

>50,00,000 and <= 1,00,00,000

162

114

70.15

>1,00,00,000 and <=5,00,00,000

72

134

186.45

>5,00,00,000 and <=10,00,00,000

3

20

672.99

>10,00,00,000 and <=25,00,00,000

1

11

1,127.96

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

10,882

 

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

3.6 HUF- Range of Interest Income (AY 2012-13)

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

3

-0

-0.04

= 0

3,83,153

-

-

>0 and <=1,50,000

3,39,744

1,486

0.44

>150,000 and <= 2,00,000

43,447

755

1.74

>2,00,000 and <=2,50,000

21,023

468

2.23

>2,50,000 and <= 3,50,000

22,271

652

2.93

>3,50,000 and <= 4,00,000

6,118

228

3.73

>4,00,000 and <= 4,50,000

4,455

189

4.24

>4,50,000 and <= 5,00,000

3,431

163

4.74

>5,00,000 and <= 5,50,000

2,699

141

5.23

>5,50,000 and <= 9,50,000

9,342

657

7.03

>9,50,000 and <= 10,00,000

493

48

9.73

>10,00,000 and <=15,00,000

2,506

299

11.92

>15,00,000 and <= 20,00,000

813

139

17.08

>20,00,000 and <= 25,00,000

399

88

22.18

>25,00,000 and <= 50,00,000

590

196

33.15

>50,00,000 and <= 1,00,00,000

164

113

68.83

>1,00,00,000 and <=5,00,00,000

66

122

184.96

>5,00,00,000 and <=10,00,00,000

2

14

682.83

>10,00,00,000 and <=25,00,00,000

1

11

1,127.96

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

5,769

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

3.7 HUF- Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

-

-

= 0

8,26,986

-

-

>0 and <=1,50,000

11,059

43

0.39

>150,000 and <= 2,00,000

598

10

1.73

>2,00,000 and <=2,50,000

384

9

2.25

>2,50,000 and <= 3,50,000

469

14

2.94

>3,50,000 and <= 4,00,000

148

6

3.74

>4,00,000 and <= 4,50,000

117

5

4.23

>4,50,000 and <= 5,00,000

100

5

4.74

>5,00,000 and <= 5,50,000

89

5

5.25

>5,50,000 and <= 9,50,000

352

25

7.09

>9,50,000 and <= 10,00,000

26

3

9.72

>10,00,000 and <=15,00,000

148

18

12.18

>15,00,000 and <= 20,00,000

66

11

16.95

>20,00,000 and <= 25,00,000

41

9

22.56

>25,00,000 and <= 50,00,000

86

29

34.08

>50,00,000 and <= 1,00,00,000

32

21

66.69

>1,00,00,000 and <=5,00,00,000

16

34

211.95

>5,00,00,000 and <=10,00,00,000

2

15

731.73

>10,00,00,000 and <=25,00,00,000

1

20

2,000.35

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,720

281

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

3.8 HUF- Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

3,432

-369

-10.75

= 0

9,697

-

-

>0 and <=1,50,000

1,90,683

1,579

0.83

>150,000 and <= 2,00,000

3,26,813

5,789

1.77

>2,00,000 and <=2,50,000

91,679

2,020

2.20

>2,50,000 and <= 3,50,000

76,333

2,235

2.93

>3,50,000 and <= 4,00,000

23,481

879

3.74

>4,00,000 and <= 4,50,000

19,433

824

4.24

>4,50,000 and <= 5,00,000

20,865

997

4.78

>5,00,000 and <= 5,50,000

14,928

778

5.21

>5,50,000 and <= 9,50,000

44,231

3,127

7.07

>9,50,000 and <= 10,00,000

2,042

199

9.75

>10,00,000 and <=15,00,000

8,231

988

12.00

>15,00,000 and <= 20,00,000

3,044

522

17.16

>20,00,000 and <= 25,00,000

1,586

353

22.24

>25,00,000 and <= 50,00,000

2,626

894

34.05

>50,00,000 and <= 1,00,00,000

1,049

726

69.21

>1,00,00,000 and <=5,00,00,000

481

919

190.98

>5,00,00,000 and <=10,00,00,000

43

295

685.46

>10,00,00,000 and <=25,00,00,000

19

273

1,435.89

>25,00,00,000 and <=50,00,00,000

5

157

3,134.69

>50,00,00,000 and <=100,00,00,000

3

230

7,681.55

>100,00,00,000 and <=500,00,00,000

1

102

10,176.30

>500,00,00,000

-

-

-

Total

8,40,705

23,515

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

3.9 HUF- Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

-

-

-

= 0

4,75,437

-

-

>0 and <=1,50,000

3,46,038

661

0.19

>150,000 and <= 2,00,000

4,683

81

1.72

>2,00,000 and <=2,50,000

2,913

65

2.23

>2,50,000 and <= 3,50,000

3,473

102

2.95

>3,50,000 and <= 4,00,000

1,148

43

3.74

>4,00,000 and <= 4,50,000

865

37

4.25

>4,50,000 and <= 5,00,000

663

31

4.74

>5,00,000 and <= 5,50,000

563

29

5.24

>5,50,000 and <= 9,50,000

2,413

172

7.12

>9,50,000 and <= 10,00,000

146

14

9.73

>10,00,000 and <=15,00,000

960

116

12.12

>15,00,000 and <= 20,00,000

464

80

17.15

>20,00,000 and <= 25,00,000

270

61

22.48

>25,00,000 and <= 50,00,000

404

136

33.77

>50,00,000 and <= 1,00,00,000

172

118

68.61

>1,00,00,000 and <=5,00,00,000

89

166

186.67

>5,00,00,000 and <=10,00,00,000

8

49

613.19

>10,00,00,000 and <=25,00,00,000

4

70

1,744.29

>25,00,00,000 and <=50,00,00,000

2

57

2,869.93

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,40,715

2,089

0.25

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

4. Income Tax Returns – Firms

4.1 Firm- Range of House Property Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income(in Lakh INR)

< 0

-

-

-

= 0

8,44,982

-

-

>0 and <=1,50,000

7,484

44

0.59

>150,000 and <= 2,00,000

1,020

18

1.73

>2,00,000 and <=2,50,000

839

19

2.22

>2,50,000 and <= 3,50,000

1,265

37

2.95

>3,50,000 and <= 4,00,000

493

19

3.76

>4,00,000 and <= 4,50,000

518

22

4.23

>4,50,000 and <= 5,00,000

355

17

4.75

>5,00,000 and <= 5,50,000

346

18

5.23

>5,50,000 and <= 9,50,000

1,603

114

7.10

>9,50,000 and <= 10,00,000

120

12

9.75

>10,00,000 and <=15,00,000

875

108

12.33

>15,00,000 and <= 20,00,000

532

92

17.33

>20,00,000 and <= 25,00,000

353

79

22.35

>25,00,000 and <= 50,00,000

825

291

35.22

>50,00,000 and <= 1,00,00,000

497

349

70.28

>1,00,00,000 and <=5,00,00,000

271

471

173.84

>5,00,00,000 and <=10,00,00,000

17

115

675.15

>10,00,00,000 and <=25,00,00,000

11

146

1,323.26

>25,00,00,000 and <=50,00,00,000

1

31

3,070.64

>50,00,00,000 and <=100,00,00,000

1

83

8,319.74

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,62,408

2,083

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

4.2 Firm- Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

492

-126

-25.60

= 0

2,09,965

-

-

>0 and <=1,50,000

4,32,522

1,731

0.40

>150,000 and <= 2,00,000

30,794

534

1.73

>2,00,000 and <=2,50,000

21,917

490

2.24

>2,50,000 and <= 3,50,000

30,846

914

2.96

>3,50,000 and <= 4,00,000

10,839

406

3.74

>4,00,000 and <= 4,50,000

9,362

397

4.24

>4,50,000 and <= 5,00,000

8,071

383

4.75

>5,00,000 and <= 5,50,000

6,887

361

5.24

>5,50,000 and <= 9,50,000

32,595

2,355

7.23

>9,50,000 and <= 10,00,000

3,079

300

9.75

>10,00,000 and <=15,00,000

17,550

2,149

12.25

>15,00,000 and <= 20,00,000

10,014

1,731

17.28

>20,00,000 and <= 25,00,000

6,315

1,411

22.34

>25,00,000 and <= 50,00,000

14,309

5,009

35.00

>50,00,000 and <= 1,00,00,000

8,400

5,910

70.36

>1,00,00,000 and <=5,00,00,000

6,925

13,942

201.32

>5,00,00,000 and <=10,00,00,000

825

5,727

694.22

>10,00,00,000 and <=25,00,00,000

498

7,760

1,558.30

>25,00,00,000 and <=50,00,00,000

115

3,949

3,433.66

>50,00,00,000 and <=100,00,00,000

57

3,879

6,805.57

>100,00,00,000 and <=500,00,00,000

29

4,957

17,091.95

>500,00,00,000

2

1,940

96,980.51

Total

8,62,408

66,108

 

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

4.3 Firm- Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income (in Lakh INR)

< 0

783

-154

-19.67

= 0

8,59,378

-

-

>0 and <=1,50,000

402

2

0.47

>150,000 and <= 2,00,000

70

1

1.75

>2,00,000 and <=2,50,000

67

1

2.23

>2,50,000 and <= 3,50,000

77

2

3.00

>3,50,000 and <= 4,00,000

52

2

3.76

>4,00,000 and <= 4,50,000

53

2

4.21

>4,50,000 and <= 5,00,000

35

2

4.72

>5,00,000 and <= 5,50,000

22

1

5.25

>5,50,000 and <= 9,50,000

201

15

7.46

>9,50,000 and <= 10,00,000

28

3

9.80

>10,00,000 and <=15,00,000

171

21

12.31

>15,00,000 and <= 20,00,000

138

24

17.42

>20,00,000 and <= 25,00,000

93

21

22.75

>25,00,000 and <= 50,00,000

298

107

36.05

>50,00,000 and <= 1,00,00,000

221

154

69.50

>1,00,00,000 and <=5,00,00,000

238

516

216.66

>5,00,00,000 and <=10,00,00,000

49

379

774.05

>10,00,00,000 and <=25,00,00,000

23

332

1,444.31

>25,00,00,000 and <=50,00,00,000

3

102

3,415.58

>50,00,00,000 and <=100,00,00,000

2

119

5,943.95

>100,00,00,000 and <=500,00,00,000

2

244

12,176.48

>500,00,00,000

2

1,509

75,428.33

Total

8,62,408

3,405

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

4.4 Firm- Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income (in Lakh INR)

< 0

2,056

-679

-33.01

= 0

8,56,065

-

-

>0 and <=1,50,000

2,754

9

0.32

>150,000 and <= 2,00,000

179

3

1.75

>2,00,000 and <=2,50,000

114

3

2.21

>2,50,000 and <= 3,50,000

174

5

3.00

>3,50,000 and <= 4,00,000

66

2

3.76

>4,00,000 and <= 4,50,000

48

2

4.33

>4,50,000 and <= 5,00,000

39

2

4.75

>5,00,000 and <= 5,50,000

30

2

5.24

>5,50,000 and <= 9,50,000

226

17

7.32

>9,50,000 and <= 10,00,000

20

2

9.81

>10,00,000 and <=15,00,000

165

20

12.18

>15,00,000 and <= 20,00,000

91

16

17.49

>20,00,000 and <= 25,00,000

57

13

22.67

>25,00,000 and <= 50,00,000

134

47

34.97

>50,00,000 and <= 1,00,00,000

101

69

68.21

>1,00,00,000 and <=5,00,00,000

78

145

186.46

>5,00,00,000 and <=10,00,00,000

6

44

733.91

>10,00,00,000 and <=25,00,00,000

5

67

1,335.94

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,62,408

-212

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

4.5 Firm- Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Sum of Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

-

-

-

= 0

8,07,900

-

-

>0 and <=1,50,000

44,657

119

0.27

>150,000 and <= 2,00,000

1,871

32

1.73

>2,00,000 and <=2,50,000

1,222

27

2.24

>2,50,000 and <= 3,50,000

1,541

45

2.95

>3,50,000 and <= 4,00,000

580

22

3.74

>4,00,000 and <= 4,50,000

463

20

4.25

>4,50,000 and <= 5,00,000

379

18

4.76

>5,00,000 and <= 5,50,000

318

17

5.24

>5,50,000 and <= 9,50,000

1,343

97

7.20

>9,50,000 and <= 10,00,000

106

10

9.75

>10,00,000 and <=15,00,000

660

80

12.19

>15,00,000 and <= 20,00,000

330

57

17.40

>20,00,000 and <= 25,00,000

232

52

22.44

>25,00,000 and <= 50,00,000

436

152

34.83

>50,00,000 and <= 1,00,00,000

205

142

69.37

>1,00,00,000 and <=5,00,00,000

148

285

192.76

>5,00,00,000 and <=10,00,00,000

12

84

701.25

>10,00,00,000 and <=25,00,00,000

4

48

1,195.12

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

1

425

42,465.37

>500,00,00,000

-

-

-

Total

8,62,408

1,733

 

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

4.6 Firm- Range of Interest Income (AY 2012-13

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

-

-

-

= 0

8,19,663

-

-

>0 and <=1,50,000

34,716

96

0.28

>150,000 and <= 2,00,000

1,501

26

1.73

>2,00,000 and <=2,50,000

974

22

2.24

>2,50,000 and <= 3,50,000

1,280

38

2.95

>3,50,000 and <= 4,00,000

467

17

3.74

>4,00,000 and <= 4,50,000

403

17

4.24

>4,50,000 and <= 5,00,000

320

15

4.76

>5,00,000 and <= 5,50,000

261

14

5.24

>5,50,000 and <= 9,50,000

1,091

79

7.20

>9,50,000 and <= 10,00,000

86

8

9.74

>10,00,000 and <=15,00,000

546

67

12.22

>15,00,000 and <= 20,00,000

288

50

17.39

>20,00,000 and <= 25,00,000

195

44

22.40

>25,00,000 and <= 50,00,000

350

121

34.52

>50,00,000 and <= 1,00,00,000

153

103

67.56

>1,00,00,000 and <=5,00,00,000

98

187

191.07

>5,00,00,000 and <=10,00,00,000

10

77

767.60

>10,00,00,000 and <=25,00,00,000

5

61

1,223.59

>25,00,00,000 and <=50,00,00,000

1

27

2,733.92

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

8,62,408

1,069

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

4.7 Firm- Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Sum of Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

-

-

= 0

8,14,153

-

-

>0 and <=1,50,000

33,674

123

0.36

>150,000 and <= 2,00,000

2,325

40

1.74

>2,00,000 and <=2,50,000

1,638

37

2.23

>2,50,000 and <= 3,50,000

2,367

70

2.95

>3,50,000 and <= 4,00,000

853

32

3.74

>4,00,000 and <= 4,50,000

681

29

4.24

>4,50,000 and <= 5,00,000

601

29

4.75

>5,00,000 and <= 5,50,000

467

24

5.24

>5,50,000 and <= 9,50,000

2,176

157

7.23

>9,50,000 and <= 10,00,000

177

17

9.75

>10,00,000 and <=15,00,000

1,068

130

12.21

>15,00,000 and <= 20,00,000

543

94

17.25

>20,00,000 and <= 25,00,000

364

81

22.32

>25,00,000 and <= 50,00,000

706

244

34.56

>50,00,000 and <= 1,00,00,000

348

240

68.91

>1,00,00,000 and <=5,00,00,000

231

446

192.98

>5,00,00,000 and <=10,00,00,000

21

150

712.32

>10,00,00,000 and <=25,00,00,000

11

176

1,597.60

>25,00,00,000 and <=50,00,00,000

2

83

4,144.44

>50,00,00,000 and <=100,00,00,000

1

59

5,935.77

>100,00,00,000 and <=500,00,00,000

1

279

27,942.10

>500,00,00,000

-

-

-

Total

8,62,408

2,540

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

4.8 Firm- Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

73,905

-6,914

-9.36

= 0

1,45,485

-

-

>0 and <=1,50,000

4,25,653

1,706

0.40

>150,000 and <= 2,00,000

30,319

526

1.73

>2,00,000 and <=2,50,000

21,512

481

2.24

>2,50,000 and <= 3,50,000

30,279

898

2.97

>3,50,000 and <= 4,00,000

10,602

397

3.74

>4,00,000 and <= 4,50,000

9,273

393

4.24

>4,50,000 and <= 5,00,000

7,993

379

4.75

>5,00,000 and <= 5,50,000

6,833

358

5.24

>5,50,000 and <= 9,50,000

32,403

2,341

7.22

>9,50,000 and <= 10,00,000

3,091

301

9.75

>10,00,000 and <=15,00,000

17,576

2,155

12.26

>15,00,000 and <= 20,00,000

10,093

1,746

17.30

>20,00,000 and <= 25,00,000

6,394

1,426

22.30

>25,00,000 and <= 50,00,000

14,490

5,076

35.03

>50,00,000 and <= 1,00,00,000

8,547

6,006

70.27

>1,00,00,000 and <=5,00,00,000

6,781

13,439

198.18

>5,00,00,000 and <=10,00,00,000

695

4,811

692.23

>10,00,00,000 and <=25,00,00,000

350

5,369

1,533.97

>25,00,00,000 and <=50,00,00,000

75

2,557

3,409.99

>50,00,00,000 and <=100,00,00,000

39

2,801

7,182.44

>100,00,00,000 and <=500,00,00,000

19

3,606

18,979.62

>500,00,00,000

1

1,001

1,00,067.32

Total

8,62,408

50,860

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

4.9 Firm- Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

-

-

-

= 0

2,74,360

-

-

>0 and <=1,50,000

4,75,062

1,402

0.30

>150,000 and <= 2,00,000

20,148

348

1.73

>2,00,000 and <=2,50,000

13,572

303

2.23

>2,50,000 and <= 3,50,000

17,936

531

2.96

>3,50,000 and <= 4,00,000

5,987

224

3.74

>4,00,000 and <= 4,50,000

4,924

209

4.24

>4,50,000 and <= 5,00,000

4,335

206

4.74

>5,00,000 and <= 5,50,000

3,505

184

5.24

>5,50,000 and <= 9,50,000

15,877

1,139

7.18

>9,50,000 and <= 10,00,000

1,176

115

9.75

>10,00,000 and <=15,00,000

8,032

980

12.20

>15,00,000 and <= 20,00,000

4,328

747

17.26

>20,00,000 and <= 25,00,000

2,686

600

22.34

>25,00,000 and <= 50,00,000

5,687

1,962

34.50

>50,00,000 and <= 1,00,00,000

2,707

1,874

69.22

>1,00,00,000 and <=5,00,00,000

1,821

3,447

189.31

>5,00,00,000 and <=10,00,00,000

169

1,171

693.05

>10,00,00,000 and <=25,00,00,000

63

923

1,465.40

>25,00,00,000 and <=50,00,00,000

25

820

3,281.06

>50,00,00,000 and <=100,00,00,000

7

486

6,943.62

>100,00,00,000 and <=500,00,00,000

1

206

20,623.64

>500,00,00,000

-

-

-

Total

8,62,408

17,878

 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess & interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

5. Income Tax Returns - AOP/BOI

5.1 AOP/BOI- Range of House Property Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income(in Lakh INR)

< 0

-

-

-

= 0

18,022

-

-

>0 and <=1,50,000

215

1

0.70

>150,000 and <= 2,00,000

51

1

1.75

>2,00,000 and <=2,50,000

35

1

2.27

>2,50,000 and <= 3,50,000

54

2

3.02

>3,50,000 and <= 4,00,000

21

1

3.72

>4,00,000 and <= 4,50,000

21

1

4.23

>4,50,000 and <= 5,00,000

18

1

4.73

>5,00,000 and <= 5,50,000

9

0

5.29

>5,50,000 and <= 9,50,000

58

4

7.13

>9,50,000 and <= 10,00,000

3

0

9.74

>10,00,000 and <=15,00,000

32

4

11.97

>15,00,000 and <= 20,00,000

13

2

16.75

>20,00,000 and <= 25,00,000

7

2

21.82

>25,00,000 and <= 50,00,000

24

9

35.64

>50,00,000 and <= 1,00,00,000

7

5

67.34

>1,00,00,000 and <=5,00,00,000

10

17

171.41

>5,00,00,000 and <=10,00,00,000

1

7

736.67

>10,00,00,000 and <=25,00,00,000

1

10

1,032.77

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

18,602

68

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

5.2 AOP/BOI- Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

121

-32

-26.70

= 0

12,472

-

-

>0 and <=1,50,000

3,717

15

0.41

>150,000 and <= 2,00,000

655

12

1.76

>2,00,000 and <=2,50,000

252

6

2.23

>2,50,000 and <= 3,50,000

337

10

2.94

>3,50,000 and <= 4,00,000

111

4

3.74

>4,00,000 and <= 4,50,000

88

4

4.24

>4,50,000 and <= 5,00,000

55

3

4.72

>5,00,000 and <= 5,50,000

48

3

5.24

>5,50,000 and <= 9,50,000

230

16

7.09

>9,50,000 and <= 10,00,000

13

1

9.77

>10,00,000 and <=15,00,000

114

14

12.35

>15,00,000 and <= 20,00,000

63

11

16.88

>20,00,000 and <= 25,00,000

41

9

22.09

>25,00,000 and <= 50,00,000

102

36

34.94

>50,00,000 and <= 1,00,00,000

60

41

68.15

>1,00,00,000 and <=5,00,00,000

90

203

225.08

>5,00,00,000 and <=10,00,00,000

16

117

730.50

>10,00,00,000 and <=25,00,00,000

12

181

1,508.59

>25,00,00,000 and <=50,00,00,000

3

108

3,597.28

>50,00,00,000 and <=100,00,00,000

1

76

7,607.20

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

1

704

70,424.38

Total

18,602

1,539

 

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

5.3 AOP/BOI- Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income(in Lakh INR)

< 0

8

-12

-153.94

= 0

18,524

-

-

>0 and <=1,50,000

26

0

0.40

>150,000 and <= 2,00,000

3

0

1.87

>2,00,000 and <=2,50,000

-

-

-

>2,50,000 and <= 3,50,000

-

-

-

>3,50,000 and <= 4,00,000

-

-

-

>4,00,000 and <= 4,50,000

-

-

-

>4,50,000 and <= 5,00,000

-

-

-

>5,00,000 and <= 5,50,000

-

-

-

>5,50,000 and <= 9,50,000

7

1

7.69

>9,50,000 and <= 10,00,000

-

-

-

>10,00,000 and <=15,00,000

4

0

11.12

>15,00,000 and <= 20,00,000

3

0

16.12

>20,00,000 and <= 25,00,000

3

1

22.88

>25,00,000 and <= 50,00,000

4

1

33.20

>50,00,000 and <= 1,00,00,000

6

4

72.92

>1,00,00,000 and <=5,00,00,000

8

13

167.51

>5,00,00,000 and <=10,00,00,000

4

27

678.59

>10,00,00,000 and <=25,00,00,000

2

24

1,214.03

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

18,602

61

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

5.4 AOP/BOI- Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income(in Lakh INR)

< 0

104

-542

-521.03

= 0

18,328

-

-

>0 and <=1,50,000

91

0

0.38

>150,000 and <= 2,00,000

11

0

1.75

>2,00,000 and <=2,50,000

7

0

2.22

>2,50,000 and <= 3,50,000

6

0

3.09

>3,50,000 and <= 4,00,000

2

0

3.90

>4,00,000 and <= 4,50,000

-

-

-

>4,50,000 and <= 5,00,000

-

-

-

>5,00,000 and <= 5,50,000

1

0

5.07

>5,50,000 and <= 9,50,000

5

0

7.31

>9,50,000 and <= 10,00,000

2

0

9.66

>10,00,000 and <=15,00,000

5

1

12.94

>15,00,000 and <= 20,00,000

4

1

17.40

>20,00,000 and <= 25,00,000

3

1

22.47

>25,00,000 and <= 50,00,000

7

3

37.75

>50,00,000 and <= 1,00,00,000

7

5

72.72

>1,00,00,000 and <=5,00,00,000

11

23

205.01

>5,00,00,000 and <=10,00,00,000

5

39

773.29

>10,00,00,000 and <=25,00,00,000

3

44

1,460.00

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

18,602

-426

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

5.5 AOP/BOI- Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

-

-

-

= 0

12,365

-

-

>0 and <=1,50,000

3,493

16

0.44

>150,000 and <= 2,00,000

1,501

27

1.77

>2,00,000 and <=2,50,000

319

7

2.18

>2,50,000 and <= 3,50,000

266

8

2.93

>3,50,000 and <= 4,00,000

80

3

3.73

>4,00,000 and <= 4,50,000

73

3

4.26

>4,50,000 and <= 5,00,000

91

4

4.79

>5,00,000 and <= 5,50,000

51

3

5.24

>5,50,000 and <= 9,50,000

152

11

7.03

>9,50,000 and <= 10,00,000

8

1

9.84

>10,00,000 and <=15,00,000

71

9

12.30

>15,00,000 and <= 20,00,000

30

5

17.11

>20,00,000 and <= 25,00,000

11

3

23.01

>25,00,000 and <= 50,00,000

37

12

33.76

>50,00,000 and <= 1,00,00,000

20

13

66.79

>1,00,00,000 and <=5,00,00,000

20

43

214.41

>5,00,00,000 and <=10,00,00,000

6

41

681.54

>10,00,00,000 and <=25,00,00,000

2

28

1,392.62

>25,00,00,000 and <=50,00,00,000

4

139

3,462.63

>50,00,00,000 and <=100,00,00,000

1

67

6,670.00

>100,00,00,000 and <=500,00,00,000

1

121

12,101.39

>500,00,00,000

-

-

-

Total 18,602 562  

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

5.6 AOP/BOI- Range of Interest Income (AY 2012-13)

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

1

-0

-0.02

= 0

15,061

-

-

>0 and <=1,50,000

2,632

13

0.48

>150,000 and <= 2,00,000

390

7

1.76

>2,00,000 and <=2,50,000

116

3

2.20

>2,50,000 and <= 3,50,000

90

3

2.96

>3,50,000 and <= 4,00,000

37

1

3.74

>4,00,000 and <= 4,50,000

24

1

4.25

>4,50,000 and <= 5,00,000

32

2

4.75

>5,00,000 and <= 5,50,000

17

1

5.23

>5,50,000 and <= 9,50,000

75

5

7.25

>9,50,000 and <= 10,00,000

5

0

9.81

>10,00,000 and <=15,00,000

39

5

12.33

>15,00,000 and <= 20,00,000

15

3

16.69

>20,00,000 and <= 25,00,000

8

2

23.45

>25,00,000 and <= 50,00,000

28

9

33.00

>50,00,000 and <= 1,00,00,000

9

6

68.09

>1,00,00,000 and <=5,00,00,000

16

37

232.71

>5,00,00,000 and <=10,00,00,000

3

21

706.52

>10,00,00,000 and <=25,00,00,000

1

16

1,574.59

>25,00,00,000 and <=50,00,00,000

2

65

3,248.13

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

1

172

17,191.80

>500,00,00,000

-

-

-

Total

18,602

371

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

5.7 AOP/BOI- Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Sum of Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

-

-

= 0

17,814

-

-

>0 and <=1,50,000

431

2

0.48

>150,000 and <= 2,00,000

52

1

1.73

>2,00,000 and <=2,50,000

42

1

2.23

>2,50,000 and <= 3,50,000

51

2

2.96

>3,50,000 and <= 4,00,000

20

1

3.74

>4,00,000 and <= 4,50,000

23

1

4.23

>4,50,000 and <= 5,00,000

13

1

4.79

>5,00,000 and <= 5,50,000

8

0

5.27

>5,50,000 and <= 9,50,000

38

3

7.06

>9,50,000 and <= 10,00,000

3

0

9.73

>10,00,000 and <=15,00,000

20

2

11.98

>15,00,000 and <= 20,00,000

11

2

17.04

>20,00,000 and <= 25,00,000

8

2

22.75

>25,00,000 and <= 50,00,000

16

5

33.53

>50,00,000 and <= 1,00,00,000

13

8

65.31

>1,00,00,000 and <=5,00,00,000

29

69

236.46

>5,00,00,000 and <=10,00,00,000

8

59

732.08

>10,00,00,000 and <=25,00,00,000

2

29

1,460.41

>25,00,00,000 and <=50,00,00,000

-

-

-

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

-

-

-

>500,00,00,000

-

-

-

Total

18,602

187

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

5.8 AOP/BOI- Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

1,234

-1,690

-136.99

= 0

6,223

-

-

>0 and <=1,50,000

6,152

28

0.45

>150,000 and <= 2,00,000

2,161

38

1.77

>2,00,000 and <=2,50,000

560

12

2.20

>2,50,000 and <= 3,50,000

577

17

2.93

>3,50,000 and <= 4,00,000

169

6

3.74

>4,00,000 and <= 4,50,000

155

7

4.25

>4,50,000 and <= 5,00,000

147

7

4.77

>5,00,000 and <= 5,50,000

97

5

5.25

>5,50,000 and <= 9,50,000

376

27

7.07

>9,50,000 and <= 10,00,000

26

3

9.79

>10,00,000 and <=15,00,000

190

24

12.37

>15,00,000 and <= 20,00,000

90

15

17.00

>20,00,000 and <= 25,00,000

57

13

22.21

>25,00,000 and <= 50,00,000

149

53

35.67

>50,00,000 and <= 1,00,00,000

92

64

69.19

>1,00,00,000 and <=5,00,00,000

105

231

220.43

>5,00,00,000 and <=10,00,00,000

19

135

708.96

>10,00,00,000 and <=25,00,00,000

12

164

1,367.40

>25,00,00,000 and <=50,00,00,000

7

270

3,855.78

>50,00,00,000 and <=100,00,00,000

1

67

6,670.00

>100,00,00,000 and <=500,00,00,000

1

121

12,101.39

>500,00,00,000

1

715

71,457.15

Total

18,601

330

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

5.9 AOP/BOI- Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

-

-

-

= 0

15,387

-

-

>0 and <=1,50,000

2,639

5

0.19

>150,000 and <= 2,00,000

56

1

1.74

>2,00,000 and <=2,50,000

57

1

2.25

>2,50,000 and <= 3,50,000

63

2

3.00

>3,50,000 and <= 4,00,000

26

1

3.76

>4,00,000 and <= 4,50,000

18

1

4.22

>4,50,000 and <= 5,00,000

25

1

4.73

>5,00,000 and <= 5,50,000

11

1

5.33

>5,50,000 and <= 9,50,000

75

6

7.38

>9,50,000 and <= 10,00,000

5

0

9.71

>10,00,000 and <=15,00,000

54

7

12.38

>15,00,000 and <= 20,00,000

39

7

17.18

>20,00,000 and <= 25,00,000

15

3

22.44

>25,00,000 and <= 50,00,000

55

20

35.66

>50,00,000 and <= 1,00,00,000

30

21

69.87

>1,00,00,000 and <=5,00,00,000

38

82

214.71

>5,00,00,000 and <=10,00,00,000

3

22

746.37

>10,00,00,000 and <=25,00,00,000

4

55

1,368.70

>25,00,00,000 and <=50,00,00,000

1

37

3,743.60

>50,00,00,000 and <=100,00,00,000

-

-

-

>100,00,00,000 and <=500,00,00,000

1

222

22,196.63

>500,00,00,000

-

-

-

Total

18,602

494

 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess& interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid(advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

6. Income Tax Returns – Company

6.1 Company- Range of House Property Income (AY 2012-13)

Range (in INR)

No. of Returns

Sum of House Property Income (In Crore INR)

Average House Property Income (in Lakh INR)

< 0

-

0

-

= 0

6,06,616

-

-

>0 and <=1,50,000

8,295

56

0.67

>150,000 and <= 2,00,000

1,477

26

1.74

>2,00,000 and <=2,50,000

1,307

29

2.22

>2,50,000 and <= 3,50,000

2,018

60

2.96

>3,50,000 and <= 4,00,000

728

27

3.76

>4,00,000 and <= 4,50,000

854

36

4.23

>4,50,000 and <= 5,00,000

626

30

4.73

>5,00,000 and <= 5,50,000

624

33

5.24

>5,50,000 and <= 9,50,000

3,164

225

7.10

>9,50,000 and <= 10,00,000

215

21

9.77

>10,00,000 and <=15,00,000

1,970

242

12.30

>15,00,000 and <= 20,00,000

1,299

225

17.32

>20,00,000 and <= 25,00,000

838

187

22.27

>25,00,000 and <= 50,00,000

2,337

822

35.16

>50,00,000 and <= 1,00,00,000

1,335

938

70.27

>1,00,00,000 and <=5,00,00,000

1,131

2,249

198.89

>5,00,00,000 and <=10,00,00,000

125

902

721.28

>10,00,00,000 and <=25,00,00,000

45

639

1,419.31

>25,00,00,000 and <=50,00,00,000

23

761

3,309.93

>50,00,00,000 and <=100,00,00,000

5

339

6,777.83

>100,00,00,000 and <=500,00,00,000

2

627

31,325.94

>500,00,00,000

-

-

-

Total

6,35,034

8,472

 

Notes

1. House Property Income is the income under the head “Income from house property” as computed in the return of income

2. Loss under the head “Income from house property” is also included in the House Property Income

3. The “Sum of House Property Income” is the sum of House Property Income of all returns within the value range slab.

4. The “Average House Property Income” is the average House Property Income within the value range slab i.e. “Sum of House Property Income” divided by total number of returns within the value range slab

6.2 Company- Range of Business Income (AY 2012-13)

Range

No. of Returns

Sum of Business Income (In Crore INR)

Average Business Income (in Lakh INR)

< 0

2,409

-20,977

-870.76

= 0

3,22,013

-1

-0.00

>0 and <=1,50,000

1,26,388

516

0.41

>150,000 and <= 2,00,000

12,634

220

1.74

>2,00,000 and <=2,50,000

9,922

222

2.24

>2,50,000 and <= 3,50,000

15,272

454

2.97

>3,50,000 and <= 4,00,000

6,095

229

3.75

>4,00,000 and <= 4,50,000

5,342

227

4.25

>4,50,000 and <= 5,00,000

5,078

241

4.74

>5,00,000 and <= 5,50,000

4,319

227

5.25

>5,50,000 and <= 9,50,000

24,563

1,795

7.31

>9,50,000 and <= 10,00,000

2,465

245

9.92

>10,00,000 and <=15,00,000

16,756

2,055

12.26

>15,00,000 and <= 20,00,000

10,963

1,901

17.34

>20,00,000 and <= 25,00,000

7,709

1,727

22.41

>25,00,000 and <= 50,00,000

20,875

7,384

35.37

>50,00,000 and <= 1,00,00,000

15,662

11,155

71.22

>1,00,00,000 and <=5,00,00,000

17,574

38,293

217.90

>5,00,00,000 and <=10,00,00,000

3,573

25,114

702.90

>10,00,00,000 and <=25,00,00,000

2,856

43,979

1,539.89

>25,00,00,000 and <=50,00,00,000

1,139

40,316

3,539.63

>50,00,00,000 and <=100,00,00,000

617

42,487

6,886.12

>100,00,00,000 and <=500,00,00,000

610

1,24,554

20,418.69

>500,00,00,000

200

4,42,932

2,21,466.23

Total

6,35,034

7,65,297

 

Notes

1. Business Income is the income under the head “Profits and gains of business or profession” as computed in the return of income

2. Loss under the head “Profits and gains of business or profession” is also included in the Business Income

3. The “Sum of Business Income” is the sum of Business Income of all returns within the value range slab.

4. The “Average Business Income” is the average Business Income within the value range slab i.e. “Sum of Business Income” divided by total number of returns within the value range slab

6.3 Company- Range of Long Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Long Term Capital Gains Income (In Crore INR)

Average Long Term Capital Gains Income(in Lakh INR)

< 0

5,813

-11,496

-197.76

= 0

6,23,560

-419

-0.07

>0 and <=1,50,000

1,228

6

0.48

>150,000 and <= 2,00,000

161

3

1.73

>2,00,000 and <=2,50,000

119

3

2.26

>2,50,000 and <= 3,50,000

224

7

2.94

>3,50,000 and <= 4,00,000

113

4

3.76

>4,00,000 and <= 4,50,000

94

4

4.26

>4,50,000 and <= 5,00,000

79

4

4.80

>5,00,000 and <= 5,50,000

73

4

5.30

>5,50,000 and <= 9,50,000

431

32

7.33

>9,50,000 and <= 10,00,000

48

5

10.09

>10,00,000 and <=15,00,000

347

43

12.37

>15,00,000 and <= 20,00,000

251

44

17.43

>20,00,000 and <= 25,00,000

187

42

22.56

>25,00,000 and <= 50,00,000

667

238

35.72

>50,00,000 and <= 1,00,00,000

534

376

70.42

>1,00,00,000 and <=5,00,00,000

709

1,554

219.23

>5,00,00,000 and <=10,00,00,000

141

983

697.21

>10,00,00,000 and <=25,00,00,000

131

1,945

1,484.44

>25,00,00,000 and <=50,00,00,000

54

1,752

3,244.93

>50,00,00,000 and <=100,00,00,000

27

1,954

7,235.80

>100,00,00,000 and <=500,00,00,000

35

6,389

18,254.55

>500,00,00,000

8

6,076

75,945.70

Total

6,35,034

9,552

 

Notes

1. Long Term Capital Gains Income is the income from the transfer of long-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of long-term capital asset(s) under the head “Capital Gains” is also included in the Long Term Capital Gains Income

3. The “Sum of Long Term Capital Gains Income” is the sum of Long Term Capital Gains Income of all returns within the value range slab.

4. The “Average Long Term Capital Gains Income” is the average Long Term Capital Gains Income within the value range slab i.e. “Sum of Long Term Capital Gains Income” divided by total number of returns within the value range slab

6.4 Company- Range of Short Term Capital Gains (AY 2012-13)

Range

No. of Returns

Sum of Short Term Capital Gains Income (In Crore INR)

Average Short Term Capital Gains Income(in Lakh INR)

< 0

7,458

-9,180

-123.09

= 0

6,12,162

-11,957

-1.95

>0 and <=1,50,000

7,792

31

0.39

>150,000 and <= 2,00,000

645

11

1.77

>2,00,000 and <=2,50,000

520

11

2.21

>2,50,000 and <= 3,50,000

677

20

2.97

>3,50,000 and <= 4,00,000

285

11

3.79

>4,00,000 and <= 4,50,000

227

10

4.19

>4,50,000 and <= 5,00,000

238

11

4.83

>5,00,000 and <= 5,50,000

201

10

5.15

>5,50,000 and <= 9,50,000

1,030

74

7.20

>9,50,000 and <= 10,00,000

99

11

10.95

>10,00,000 and <=15,00,000

627

76

12.18

>15,00,000 and <= 20,00,000

404

71

17.52

>20,00,000 and <= 25,00,000

280

63

22.39

>25,00,000 and <= 50,00,000

786

272

34.65

>50,00,000 and <= 1,00,00,000

562

387

68.94

>1,00,00,000 and <=5,00,00,000

729

1,554

213.17

>5,00,00,000 and <=10,00,00,000

126

844

670.08

>10,00,00,000 and <=25,00,00,000

115

1,802

1,567.24

>25,00,00,000 and <=50,00,00,000

40

1,446

3,615.62

>50,00,00,000 and <=100,00,00,000

15

1,010

6,732.84

>100,00,00,000 and <=500,00,00,000

15

2,606

17,371.61

>500,00,00,000

1

1,325

1,32,491.58

Total

6,35,034

-9,479

 

Notes

1. Short Term Capital Gains Income is the income from the transfer of short-term capital asset(s) as computed in the return of income under the head “Capital Gains”

2. Loss from the transfer of short-term capital asset(s) under the head “Capital Gains” is also included in the Short Term Capital Gains Income

3. The “Sum of Short Term Capital Gains Income” is the sum of Short Term Capital Gains Income of all returns within the value range slab.

4. The “Average Short Term Capital Gains Income” is the average Short Term Capital Gains Income within the value range slab i.e. “Sum of Short Term Capital Gains Income” divided by total number of returns within the value range slab

6.5 Company- Range of Other Sources Income (AY 2012-13)

Range

No. of Returns

Sum of Other Sources Income (In Crore INR)

Average Other Sources Income (in Lakh INR)

< 0

-

0

-

= 0

5,69,333

-

-

>0 and <=1,50,000

35,586

137

0.38

>150,000 and <= 2,00,000

3,098

54

1.75

>2,00,000 and <=2,50,000

2,268

51

2.24

>2,50,000 and <= 3,50,000

3,280

97

2.96

>3,50,000 and <= 4,00,000

1,287

48

3.76

>4,00,000 and <= 4,50,000

1,097

46

4.23

>4,50,000 and <= 5,00,000

964

46

4.76

>5,00,000 and <= 5,50,000

821

43

5.24

>5,50,000 and <= 9,50,000

4,287

309

7.20

>9,50,000 and <= 10,00,000

350

37

10.44

>10,00,000 and <=15,00,000

2,612

319

12.23

>15,00,000 and <= 20,00,000

1,542

267

17.34

>20,00,000 and <= 25,00,000

1,107

246

22.26

>25,00,000 and <= 50,00,000

2,665

929

34.84

>50,00,000 and <= 1,00,00,000

1,760

1,232

69.99

>1,00,00,000 and <=5,00,00,000

2,063

4,322

209.50

>5,00,00,000 and <=10,00,00,000

390

2,739

702.24

>10,00,00,000 and <=25,00,00,000

300

4,482

1,493.89

>25,00,00,000 and <=50,00,00,000

105

3,831

3,648.20

>50,00,00,000 and <=100,00,00,000

59

3,963

6,717.54

>100,00,00,000 and <=500,00,00,000

51

8,859

17,370.31

>500,00,00,000

9

10,402

1,15,573.63

Total

6,35,034

42,458

 

Notes

1. Other Sources Income is the income under the head “Income from Other Sources” as computed in the return of income

2. Loss under the head “Income from Other Sources” is also included in the Other Sources Income

3. The “Sum of Other Sources Income” is the sum of Other Sources Income of all returns within the value range slab.

4. The “Average Other Sources Income” is the average Other Sources Income within the value range slab i.e. “Sum of Other Sources Income” divided by total number of returns within the value range slab

6.6 Company- Range of Interest Income (AY 2012-13)

Range

No. of Returns

Sum of Interest Income (In Crore INR)

Average Interest Income (in Lakh INR)

< 0

-

0

-

= 0

5,76,488

-

-

>0 and <=1,50,000

31,585

124

0.39

>150,000 and <= 2,00,000

2,674

47

1.75

>2,00,000 and <=2,50,000

2,059

46

2.24

>2,50,000 and <= 3,50,000

2,998

89

2.96

>3,50,000 and <= 4,00,000

1,119

42

3.76

>4,00,000 and <= 4,50,000

981

42

4.24

>4,50,000 and <= 5,00,000

847

40

4.76

>5,00,000 and <= 5,50,000

734

38

5.24

>5,50,000 and <= 9,50,000

3,862

278

7.21

>9,50,000 and <= 10,00,000

331

34

10.38

>10,00,000 and <=15,00,000

2,389

292

12.23

>15,00,000 and <= 20,00,000

1,420

246

17.32

>20,00,000 and <= 25,00,000

1,004

223

22.26

>25,00,000 and <= 50,00,000

2,402

840

34.98

>50,00,000 and <= 1,00,00,000

1,574

1,100

69.87

>1,00,00,000 and <=5,00,00,000

1,821

3,861

212.05

>5,00,00,000 and <=10,00,00,000

320

2,230

696.73

>10,00,00,000 and <=25,00,00,000

255

3,800

1,490.29

>25,00,00,000 and <=50,00,00,000

84

3,054

3,635.14

>50,00,00,000 and <=100,00,00,000

41

2,722

6,638.29

>100,00,00,000 and <=500,00,00,000

41

7,240

17,659.51

>500,00,00,000

5

5,466

1,09,327.71

Total

58,546

32,462

 

Notes

1. Interest Income is the Gross Interest Income in the “Income from other sources” Schedule of Return of Income. Interest Income data is compiled only for those returns where it is explicitly stated in the Return of Income.

2. The “Sum of Interest Income” is the sum of Interest Income of all returns within the value range slab.

3. The “Average Interest Income” is the average Interest Income within the value range slab i.e. “Sum of Interest Income” divided by total number of returns within the value range slab

6.7 Company- Range of Brought Forward Loss Set off (AY 2012-13)

Range

No. of Returns

Sum of Brought Forward Loss Set Off (In Crore INR)

Average Brought Forward Loss Set off (in Lakh INR)

< 0

-

0

-

= 0

5,43,396

-

-

>0 and <=1,50,000

48,041

196

0.41

>150,000 and <= 2,00,000

4,186

73

1.74

>2,00,000 and <=2,50,000

3,399

76

2.24

>2,50,000 and <= 3,50,000

4,697

139

2.96

>3,50,000 and <= 4,00,000

1,786

67

3.74

>4,00,000 and <= 4,50,000

1,632

69

4.25

>4,50,000 and <= 5,00,000

1,455

69

4.74

>5,00,000 and <= 5,50,000

1,268

67

5.26

>5,50,000 and <= 9,50,000

6,441

467

7.25

>9,50,000 and <= 10,00,000

563

57

10.04

>10,00,000 and <=15,00,000

3,796

465

12.24

>15,00,000 and <= 20,00,000

2,383

413

17.32

>20,00,000 and <= 25,00,000

1,625

362

22.28

>25,00,000 and <= 50,00,000

3,902

1,372

35.17

>50,00,000 and <= 1,00,00,000

2,510

1,760

70.12

>1,00,00,000 and <=5,00,00,000

2,792

5,880

210.62

>5,00,00,000 and <=10,00,00,000

515

3,576

694.28

>10,00,00,000 and <=25,00,00,000

380

5,771

1,518.62

>25,00,00,000 and <=50,00,00,000

147

5,001

3,401.84

>50,00,00,000 and <=100,00,00,000

61

4,354

7,137.90

>100,00,00,000 and <=500,00,00,000

49

10,189

20,794.58

>500,00,00,000

10

10,158

1,01,582.10

Total

6,35,034

50,580

 

Notes

1. Brought Forward Loss Set Off is the amount of brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income

2. The “Sum of Brought Forward Loss Set Off” is the sum of Brought Forward Loss Set Off of all returns within the value range slab.

3. The “Average Brought Forward Loss Set Off” is the average Brought Forward Loss Set Off within the value range slab i.e. “Sum of Brought Forward Loss Set Off” divided by total number of returns within the value range slab

6.8 Company- Range of Returned Income (AY 2012-13)

Range

No. of Returns

Sum of Returned Income (In Crore INR)

Average Returned Income (in Lakh INR)

< 0

2,30,723

-3,59,082

-155.63

= 0

1,02,290

-

-

>0 and <=1,50,000

1,19,873

491

0.41

>150,000 and <= 2,00,000

12,415

217

1.75

>2,00,000 and <=2,50,000

9,491

212

2.24

>2,50,000 and <= 3,50,000

14,902

443

2.97

>3,50,000 and <= 4,00,000

5,947

223

3.76

>4,00,000 and <= 4,50,000

5,237

222

4.24

>4,50,000 and <= 5,00,000

4,849

230

4.75

>5,00,000 and <= 5,50,000

4,268

224

5.24

>5,50,000 and <= 9,50,000

23,908

1,745

7.30

>9,50,000 and <= 10,00,000

2,411

240

9.97

>10,00,000 and <=15,00,000

16,650

2,040

12.25

>15,00,000 and <= 20,00,000

10,945

1,899

17.35

>20,00,000 and <= 25,00,000

7,799

1,748

22.41

>25,00,000 and <= 50,00,000

21,252

7,504

35.31

>50,00,000 and <= 1,00,00,000

15,807

11,268

71.29

>1,00,00,000 and <=5,00,00,000

17,613

38,273

217.30

>5,00,00,000 and <=10,00,00,000

3,494

24,545

702.50

>10,00,00,000 and <=25,00,00,000

2,705

41,372

1,529.45

>25,00,00,000 and <=50,00,00,000

1,073

37,994

3,540.88

>50,00,00,000 and <=100,00,00,000

586

40,303

6,877.57

>100,00,00,000 and <=500,00,00,000

604

1,20,412

19,935.69

>500,00,00,000

192

4,02,068

2,09,410.31

Total

6,35,034

3,74,591

 

Notes

1. Returned Income is the total income after chapter VI-A deduction as computed in the “Computation of total income” schedule of return of income

2. In cases where Total Income in the “Computation of total income” schedule of return of income is 0, the amount of losses of current year to be carried forward stated in the “Computation of total income” schedule of return of income is taken as Returned Income.

3. The “Sum of Returned Income” is the sum of Returned Income of all returns within the value range slab.

4. The “Average Returned Income” is the average Returned Income within the value range slab i.e. “Sum of Returned Income” divided by total number of returns within the value range slab.

6.9 Company- Range of Tax Payable (AY 2012-13)

Range

No. of Returns

Sum of Tax Payable (In Crore INR)

Average Tax Payable (in Lakh INR)

< 0

-

0

-

= 0

2,90,599

-

-

>0 and <=1,50,000

1,97,401

679

0.34

>150,000 and <= 2,00,000

14,357

251

1.75

>2,00,000 and <=2,50,000

11,221

251

2.24

>2,50,000 and <= 3,50,000

16,481

489

2.96

>3,50,000 and <= 4,00,000

6,198

233

3.75

>4,00,000 and <= 4,50,000

5,308

225

4.25

>4,50,000 and <= 5,00,000

4,741

224

4.73

>5,00,000 and <= 5,50,000

4,152

219

5.26

>5,50,000 and <= 9,50,000

21,273

1,539

7.24

>9,50,000 and <= 10,00,000

1,869

190

10.16

>10,00,000 and <=15,00,000

13,298

1,616

12.15

>15,00,000 and <= 20,00,000

7,958

1,378

17.32

>20,00,000 and <= 25,00,000

5,335

1,193

22.37

>25,00,000 and <= 50,00,000

12,672

4,417

34.85

>50,00,000 and <= 1,00,00,000

8,482

5,925

69.85

>1,00,00,000 and <=5,00,00,000

9,656

20,375

211.01

>5,00,00,000 and <=10,00,00,000

1,797

12,565

699.20

>10,00,00,000 and <=25,00,00,000

1,203

18,505

1,538.23

>25,00,00,000 and <=50,00,00,000

453

16,000

3,532.12

>50,00,00,000 and <=100,00,00,000

273

18,528

6,786.73

>100,00,00,000 and <=500,00,00,000

244

51,522

21,115.73

>500,00,00,000

63

91,905

1,45,881.63

Total

6,35,034

2,48,230

 

Notes

1. Tax Payable is the aggregate tax liability as computed in the “Computation of tax liability on total income” schedule of return of income. Tax, surcharge, cess & interest after giving credit u/s 115JAA and relief u/s 89/90/90A/91 but before giving credit for taxes paid (advance tax/TDS/TCS/Self-Assessment Tax) constitute Tax Payable.

2. The “Sum of Tax Payable” is the sum of Tax Payable of all returns within the value range slab.

3. The “Average Tax Payable” is the average Tax Payable within the value range slab i.e. “Sum of Tax Payable” divided by total number of returns within the value range slab.

7. Type of Business

7.1 Type of Business – Corporate and Non- corporate Taxpayers (AY 2012-13)

Code

Type of Business

Corporate Taxpayers

Non- corporate Taxpayers

Total

Taxpayers

101

Manufacturing Industry [Agro-based industries]

17,686

3,54,903

3,72,589

102

Manufacturing Industry [Automobile and Auto parts]

4,759

13,120

17,879

103

Manufacturing Industry [Cement]

885

2,695

3,580

104

Manufacturing Industry [Diamond cutting]

515

9,500

10,015

105

Manufacturing Industry [Drugs and Pharmaceuticals]

6,001

9,714

15,715

106

Manufacturing Industry [Electronics including Computer Hardware]

2,924

8,128

11,052

107

Manufacturing Industry [Engineering goods]

10,827

44,914

55,741

108

Manufacturing Industry [Fertilizers, Chemicals, Paints]

4,170

7,823

11,993

109

Manufacturing Industry [Flour & Rice Mills]

1,534

16,756

18,290

110

Manufacturing Industry [Food Processing Units]

3,166

10,712

13,878

111

Manufacturing Industry [Marble & Granite]

2,257

7,748

10,005

112

Manufacturing Industry [Paper]

1,575

4,388

5,963

113

Manufacturing Industry [Petroleum and Petrochemicals]

778

4,252

5,030

114

Manufacturing Industry [Power and energy]

5,126

1,458

6,584

115

Manufacturing Industry [Printing & Publishing]

3,016

17,387

20,403

116

Manufacturing Industry [Rubber]

1,048

3,370

4,418

117

Manufacturing Industry [Steel]

5,413

8,438

13,851

118

Manufacturing Industry [Sugar]

373

609

982

119

Manufacturing Industry [Tea, Coffee]

1,151

1,825

2,976

120

Manufacturing Industry [Textiles, Handloom, Powerlooms]

10,327

89,849

1,00,176

121

Manufacturing Industry [Tobacco]

323

1,494

1,817

122

Manufacturing Industry [Tyre]

184

1,008

1,192

123

Manufacturing Industry [Vanaspati& Edible Oils]

708

2,811

3,519

124

Manufacturing Industry [Others]

67,915

4,71,216

5,39,131

201

Trading [Chain stores]

991

12,017

13,008

202

Trading [Retailers]

14,409

11,78,721

11,93,130

203

Trading [Wholesalers]

22,301

5,02,626

5,24,927

204

Trading [Others]

95,941

11,49,698

12,45,639

301

Commission Agents [General Commission Agents]

4,983

9,72,444

9,77,427

401

Builders [Builders]

20,485

32,660

53,145

402

Builders [Estate agents]

4,223

17,260

21,483

403

Builders [Property Developers]

31,565

25,234

56,799

404

Builders [Others]

24,275

64,220

88,495

501

Contractors [Civil Contractors]

12,129

2,07,461

2,19,590

502

Contractors [Excise Contractors]

25

1,915

1,940

503

Contractors [Forest Contractors]

13

728

741

504

Contractors [Mining Contractors]

921

2,606

3,527

505

Contractors [Others]

12,541

4,08,005

4,20,546

601

Professionals [Chartered Accountants, Auditors, etc.]

100

59,912

60,012

602

Professionals [Fashion designers]

137

7,799

7,936

603

Professionals [Legal professionals]

373

1,21,228

1,21,601

604

Professionals [Medical professionals]

1,667

2,33,929

2,35,596

605

Professionals [Nursing Homes]

1,217

9,264

10,481

606

Professionals [Specialty hospitals]

1,194

3,185

4,379

607

Professionals [Others]

7,943

6,59,551

6,67,494

701

Service Sector [Advertisement agencies]

3,189

12,560

15,749

702

Service Sector [Beauty Parlours]

317

34,096

34,413

703

Service Sector [Consultancy services]

18,398

98,620

1,17,018

704

Service Sector [Courier Agencies]

568

6,759

7,327

705

Service Sector [Computer training/educational and coaching institutes]

3,570

48,895

52,465

706

Service Sector [Forex Dealers]

739

636

1,375

707

Service Sector [Hospitality services]

4,726

11,683

16,409

708

Service Sector [Hotels]

7,901

37,564

45,465

709

Service Sector [IT. enabled services, BPO service providers]

12,043

9,191

21,234

710

Service Sector [Security agencies]

2,069

8,515

10,584

711

Service Sector [Software development agencies]

12,351

6,559

18,910

712

Service Sector [Transporters]

4,742

1,12,317

1,17,059

713

Service Sector [Travel agents, tour operators]

4,555

37,826

42,381

714

Service Sector [Others]

68,379

11,51,680

12,20,059

801

Financial Service Sector [Banking Companies]

309

3,034

3,343

802

Financial Service Sector [Chit Funds]

3,029

1,188

4,217

803

Financial Service Sector [Financial Institutions]

503

2,721

3,224

804

Financial Service Sector [Financial service providers]

3,501

10,310

13,811

805

Financial Service Sector [Leasing Companies]

625

403

1,028

806

Financial Service Sector [Money Lenders]

538

61,550

62,088

807

Financial Service Sector [Non-Banking Financial Companies]

9,053

1,507

10,560

808

Financial Service Sector [Share Brokers, Sub-brokers, etc.]

4,377

13,213

17,590

809

Financial Service Sector [Others]

25,036

93,174

1,18,210

901

Entertainment Industry [Cable T.V. productions]

447

3,083

3,530

902

Entertainment Industry [Film distribution]

409

1,285

1,694

903

Entertainment Industry [Film laboratories]

46

438

484

904

Entertainment Industry [Motion Picture Producers]

669

1,066

1,735

905

Entertainment Industry [Television Channels]

438

1,892

2,330

906

Entertainment Industry [Others ]

7,513

31,987

39,500

XXX

OTHERS

345

7,214

7,559

 

TOTAL

6,10,479

85,75,547

91,86,026

 

Topics

Acts Income Tax