https://www.taxtmi.com/manuals?id=319 Special rate provisions prescribe tax rates for specified income categories across different assessment years, including capital gains on listed equity-related assets, life insurance business profits, winnings from lotteries and betting, anonymous donations, unexplained income, royalty from patents developed and registered in India, and transfer of carbon credits. The rates vary by income class and by whether tax is computed under the Income Tax Act, 1961 or under the Income Tax Act, 2025, with the newer framework applying from 01.04.2026 for the tax year 2026-27. The tables also record surcharge and health and education cess, and in older years education cess and secondary and higher education cess, as additional levy rules. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 07 Apr 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=319 Special rate provisions prescribe tax rates for specified income categories across different assessment years, including capital gains on listed equity-related assets, life insurance business profits, winnings from lotteries and betting, anonymous donations, unexplained income, royalty from patents developed and registered in India, and transfer of carbon credits. The rates vary by income class and by whether tax is computed under the Income Tax Act, 1961 or under the Income Tax Act, 2025, with the newer framework applying from 01.04.2026 for the tax year 2026-27. The tables also record surcharge and health and education cess, and in older years education cess and secondary and higher education cess, as additional levy rules. Manuals Income Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=319