TaxTMI 
TaxTMI 
Release of Income Tax Return Statistics for AY 2015-16
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....elease of Income Tax Return Statistics for AY 2015-16 <br>Income Tax<br>Dated:- 20-12-2017<br><BR>Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 20th December, 2017 PRESS RELEASE Release of Income Tax Return Statistics for AY 2015-16. Central Board of Direct Taxes(CBDT) has been proactively releasing Time-series Data relating to Direct Tax collections, number of taxpayers, cost of collection etc., as also data of number of PAN allotted and data relating to distribution of income and tax payable in the returns filed for different Assessment Years. In this series, analysis of income declared and tax payable for Assessment Years 2012-13, 2013-14 and 2014-15 has already been released by CBDT last year and the updated Time-series Data has already been released earlier this year. In continuation of its efforts to place more and more information in public domain, CBDT has further released data relating to distribution of income and tax payable in respect of returns filed for Assessment Year 2015-16. With this release, detailed income-tax data for four recent assessment years (apart from Time-series Data from FY 2000-01 to FY ....
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....2016-17) have become available in public domain enabling researchers, scholars, policy makers, students and all other stakeholders to make a better analysis of the trends in incomes and tax payments. The reports containing the released data are available at www.incometaxindia.gov.in. (Surabhi Ahluwalia) Commissioner of Income Tax (Media & Technical Policy) Official Spokesperson, CBDT. (for Statistics data click here)​​​​​​​ ============= Document 1Income Tax Department Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 December 2017 Income Tax Return Statistics Version Month 1.0 Dec 2017 Assessment Year 2015-16 Version 1.0 Document Version Control Remarks The statistics were generated from e-filed returns (digitally signed or where ITRV has been received or returns e-verified) and paper returns captured in system up to 30th September 2017. 1 Income Tax Return Statistics Overview Assessment Year 2015-16 Version 1.0 Table of Contents Objective.. Methodology Adopted.. Consistency Rules Status wise distribution of returns and key values.. Limitations.. Disclaimer...... 1. Income Tax Returns - All Taxpayers... 5 5 5 5 6 7 7 ....
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....8 1.1 All Taxpayers - Gross Total Income (AY 2015-16).. 1.2 All Taxpayers - Range of Salary Income (AY 2015-16).... 10 1.3 All Taxpayers - Range of House Property Income (AY 2015-16).. 11 1.4 All Taxpayers - Range of Business Income (AY 2015-16)...... 12 1.5 1.6 All Taxpayers - Range of Long Term Capital Gains (AY 2015-16). All Taxpayers - Range of Short Term Capital Gains (AY 2015-16).. 13 14 1.7 All Taxpayers - Range of Other Sources Income (AY 2015-16).. 1.8 All Taxpayers - Range of Interest Income (AY 2015-16). 1.9 All Taxpayers- Range of Total Loss Set off (AY 2015-16). 16 17 2.1 1.10 All Taxpayers - Range of Returned Income (AY 2015-16). 1.11 All Taxpayers - Range of Tax Payable (AY 2015-16) 2. Income Tax Returns - Individuals...... Individual-Gross Total Income (AY 2015-16). 2.2 Individual-Range of Salary Income (AY 2015-16). 18 19 20 21 22 2.3 2.4 Individual-Range of House Property Income (AY 2015-16). Individual-Range of Business Income (AY 2015-16). _ 23 24 2.9 3.1 2.5 Individual-Range of Long Term Capital Gains (AY 2015-16). 2.6 Individual-Range of Short Term Capital Gains (AY 2015-16).. 2.7 Individual-Range of Other Sources Income (AY 2015-16).. 2.8 Individual-Range of ....
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....Interest Income (AY 2015-16)........ Individual-Range of Total Loss Set off (AY 2015-16). 2.10 Individual-Range of Returned Income (AY 2015-16). 2.11 Individual-Range of Tax Payable (AY 2015-16)....... 3. Income Tax Returns - HUF HUF-Gross Total Income (AY 2015-16). 25 26 27 28 29 30 31 32 33 2 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 3.2 HUF-Range of House Property Income (AY 2015-16). 3.3 HUF-Range of Business Income (AY 2015-16) 3.4 3.5 HUF-Range of Long Term Capital Gains (AY 2015-16). HUF-Range of Short Term Capital Gains (AY 2015-16)....... 3.6 HUF-Range of Other Sources Income (AY 2015-16).. 3.7 HUF-Range of Interest Income (AY 2015-16). 3.8 HUF-Range of Total Loss Set off (AY 2015-16).. HUF-Range of Returned Income (AY 2015-16).. HUF-Range of Tax Payable (AY 2015-16) ..... 3.9 3.10 4. Income Tax Returns - Firms…...... 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 Firm-Gross Total Income (AY 2015-16). Firm- Range of House Property Income (AY 2015-16).. Firm-Range of Business Income (AY 2015-16).. Firm-Range of Long Term Capital Gains (AY 2015-16). Firm-Range of Short Term Capital Gains (AY 2015-16)..... Firm- Range of Other Sources Income (AY 2015-16....
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....). Firm-Range of Interest Income (AY 2015-16) Firm- Range of Total Loss Set off (AY 2015-16). Firm-Range of Returned Income (AY 2015-16). Firm-Range of Tax Payable (AY 2015-16)......... 5. Income Tax Returns - AOP/BOI.... 34 35 .36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 5.1 AOP/BOI - Gross Total Income (AY 2015-16). .55 5.2 AOP/BOI- Range of House Property Income (AY 2015-16) ....... .56 5.3 AOP/BOI- Range of Business Income (AY 2015-16). .57 5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2015-16).. 5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2015-16)... 58 .59 5.6 AOP/BOI- Range of Other Sources Income (AY 2015-16). 60 5.7 AOP/BOI- Range of Interest Income (AY 2015-16). 61 5.8 AOP/BOI- Range of Total Loss Set off (AY 2015-16) 62 5.9 5.10 AOP/BOI-Range of Tax Payable (AY 2015-16)....... 6.1 6.2 AOP/BOI- Range of Returned Income (AY 2015-16). 6. Income Tax Returns - Company Company - Gross Total Income (AY 2015-16) Company-Range of House Property Income (AY 2015-16).... 63 .64 65 .66 67 3 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 6.10 7. Type of Business 7.1 6.3 6.4 6.5 6.6 6.7 Company-Range of Business Income (AY 2015-16). Company-Ran....
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....ge of Long Term Capital Gains (AY 2015-16). Company-Range of Short Term Capital Gains (AY 2015-16). Company-Range of Other Sources Income (AY 2015-16)..... Company-Range of Interest Income (AY 2015-16)... 6.8 Company-Range of Total Loss Set off (AY 2015-16). 6.9 Company-Range of Returned Income (AY 2015-16). Company-Range of Tax Payable (AY 2015-16). 68 .69 70 71 72 73 74 75 76 Type of Business -Corporate and Non- corporate Taxpayers (AY 2015-16) 77 4 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 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. ii. iii. iv. 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. The statistics have been generated from e-filed returns (digitally signed or where ITRV has been received or returns e-verified) and paper returns captured in system. In cases where more than one return is submitted, the values in the latest ret....
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....urn have been considered. Consistency Rules were defined (given below) to eliminate returns with inconsistent data. 4,37,27,875 returns were checked against consistency rules and 4,35,99,192 returns meeting the consistency rules were used for statistical analysis V. Certain statistics have been mentioned in lakh (100 thousand) and crore (10 million). vi. Various terms used in the statistics have been defined below respective tables. Consistency Rules i. Rule 1: Total Capital Gains in Part B TI = STCG (including negative) + LTCG (zero and positive only) ii. Rule 2: Income from Other Sources (Part B TI)>=Gross Interest Income (Schedule OS) This consistency rule is specific to Gross Interest Income related statistics. iii. Rule 3: Salary income is shown by Individual category of assesses. iv. Rule 4: Gross Total Income (GTI)>=0 V. vi. vii. viii. Rule 5: Gross Total Income (GTI) = salary + income from house property + non-negative total income (or calculated) from business/profession + non-negative total capital gain + non-negative income from other sources (brought forward loss setoff + current year loss setoff) - Rule 6 Return Income = Gross Total Income (GTI) - Deduction u/s Chapter....
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.... VIA - Deduction u/s 10A or 10AA (wherever applicable) Rule 7: Aggregate Tax Liability >=0 Rule 8: Aggregate Tax Liability 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 943 1,89,750 20,121.95 273 6,18,459 2,26,541.76 Total 4,35,99,192 33,62,014 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within the value range slab. 3. The "Average Gross Total Income†is the average Gross Total Income within the value range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the value range slab. 4. Apart from the number of taxpayers who filed return of income as above, approximately 1.64 crore taxpayers paid taxes but did not file valid/ verified return for AY 2015-16. 9 Income Tax Return Statistics Assessment Year 2015-1....
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....6 Version 1.0 1.2 All Taxpayers - Range of Salary Income (AY 2015-16) Range (in INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 5 632 12,640.00 Total 4,35,99,192 11,67,744 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 10 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 1.3 All Taxpayers - Range of House Property Income (AY 2015-16) Sum of House Range (in INR) No. of Returns Property Average House Property Income Income (in (in Lakh INR) Crore INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 1....
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....0,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 726 18,150.00 1 503 50,300.00 4,35,99,192 45,575 Total 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward to future years. 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. 11 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 1.4 All Taxpayers - Range of Business Income (AY 2015-16) Average Business Range (in INR) No. of Returns Sum of Business Income (in Crore INR) Income (in Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 a....
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....nd 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 801 1,63,430 20,403.25 251 5,82,876 2,32,221.51 Total 4,35,99,192 17,76,199 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. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. 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 12 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 No. of Returns 1.5 All Taxpayers - Range of Long Term Capital Gains (AY 2015-16) Range (in INR) Average Long Term Capital Gains Income(in Lakh INR) Sum of Long Term Capital Gains Income (in Crore INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,....
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....000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 53 11,399 21,507.55 15 19,069 1,27,126.67 Total 4,35,99,192 84,850 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. 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. 3. 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 13 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 1.6 All Taxpayers - Range of Short Term Capital Gains (AY 2015-16) Sum of Short Range (in INR) No. of Returns Term Capital Gains Income (in Crore INR) Average Short Term Capital Gains Income (in Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 a....
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....nd 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 85 16,592 19,520.00 >500,00,00,000 6 6,467 1,07,783.33 Total 4,35,99,192 73,347 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. 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. 3. 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. 14 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 No. of Returns 1.7 All Taxpayers - Range of Other Sources Income (AY 2015-16) Range (in INR) Sum of Other Average Other Sources Income (in Lakh INR) Sources Income (in Crore INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,0....
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....0,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 128 26,627 20,802.34 27 33,048 1,22,400.00 Total 4,35,99,192 3,70,568 Notes 1. Other Sources Income is the income under the head "Income from Other Sources" as computed in the return of income. 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns within the value range slab. 3. 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. 15 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 1.8 All Taxpayers - Range of Interest Income (AY 2015-16) Average Interest Income (in Lakh Sum of Interest Income (in Crore INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 51 3,675 7,205.88 39 8,326 21,348.72 >500,00,00,000 8,530....
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.... 94,777.78 Total 4,35,99,192 1,30,531 Notes 1. The Interest Income is already included in the Income from Other sources. 2. 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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 171 11,834 6,920.47 123 25,505 20,735.77 31 42,666 1,37,632.26 Total 4,35,99,192 1,56,262 Notes 1. Total Loss Set Off is the sum of current year losses set off and 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range sla....
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....b i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value range slab. 17 17 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 No. of Returns 1.10 All Taxpayers - Range of Returned Income (AY 2015-16) Range (in INR) Sum of Returned Average Returned Income (in Lakh INR) Income (in Crore INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 881 1,79,067 20,325.43 235 5,09,903 2,16,980.00 Total 4,35,99,192 29,45,027 Notes 1. Returned Income is the total income after chapter VI-A deduction and deductions u/s 10A/10AA (wherever applicable) as computed in the "Computation of total income" schedule of return of income 2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the value range slab. 3. 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 withi....
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....n the value range slab. 18 Income Tax Return Statistics Assessment Year 2015-16 1.11 All Taxpayers - Range of Tax Payable (AY 2015-16) Version 1.0 Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 296 60,550 20,456.08 88 1,36,229 1,54,805.68 Total 4,35,99,192 5,49,280 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/115JD 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. 19 Income Tax Ret....
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....urn Statistics Assessment Year 2015-16 Version 1.0 2. Income Tax Returns - Individuals 20 20 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 2.1 Individual- Gross Total Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 31 4,175 13,467.74 1 Total 4,07,39,799 721 21,27,964 72,100.00 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within the value range slab. 3. The "Average Gross Total Income" is the average Gross Total Income within the value range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the value range slab. 21 Income Tax Return Statistics Assessment Year 2015-16 2.2 Individual-Range of Salary Income (AY 2015-16) Version 1.0 Range (in INR) No. of Returns Sum....
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.... of Salary Income (in Average Salary Income (in Lakh Crore INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 5 632 12,640.00 >500,00,00,000 Total 4,07,39,799 11,67,744 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. 22 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 2.3 Individual- Range of House Property Income (AY 2015-16) Sum of House Average House Range (in INR) No. of Returns Property Income (in Property Income(in Crore INR) Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,0....
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....0,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 4,07,39,799 Notes 27,221 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward for future years. 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 23 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 2.4 Individual- Range of Business Income (AY 2015-16) Average Business Income (in Lakh No. of Returns Sum of Business Income (in Crore INR) INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,....
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....000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 19 1,249 6,573.68 8 984 12,300.00 1 649 64,900.00 Total 4,07,39,799 6,66,717 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. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. 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 slabl 24 14 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 2.5 Individual- Range of Long Term Capital Gains (AY 2015-16) Range (in INR) Sum of Long No. of Returns Term Capital Gains Income (in Crore INR) Average Long Term Capital Gains Income (in Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and ....
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....5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 22 1,516 6,890.91 9 1,322 14,688.89 Total 4,07,39,799 37,270 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. 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. 3. 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 25 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 2.6 Individual- Range of Short Term Capital Gains (AY 2015-16) Average Short Term Capital Gains Income(in Lakh INR) Sum of Short Term Capital Gains Income (in Crore INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,0....
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....0,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 4,07,39,799 Notes 15,994 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. 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. 3. 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 26 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 2.7 Individual- Range of Other Sources Income (AY 2015-16) Sum of Other Range (in INR) No. of Returns Sources Income (in Average Other Sources Income (in Crore INR) Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00....
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....,000 264 6,600.00 3 442 14,733.33 Total 4,07,39,799 2,34,523 Notes 1. Other Sources Income is the income under the head "Income from Other Sources" as computed in the return of income 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns within the value range slab. 3. 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 27 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 2.8 Individual- Range of Interest Income (AY 2015-16) Average Interest Income (in Lakh No. of Returns Sum of Interest Income (in Crore INR) INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 - Total 4,07,39,799 74,569 Notes 1. The Interest Income is already included in the Income from other sources. 2. Interest Income is the Gross Interest Income i....
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....n 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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 1 54 5,400.00 1 175 17,500.00 Total 4,07,39,799 21,505 Notes 1. Total Loss Set Off is the sum of current year losses set off and 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value range slab 29 29 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns ....
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....2.10 Individual- Range of Returned Income (AY 2015-16) Average Returned Income (in Lakh Sum of Returned Income (in Crore INR) INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 30 3,991 13,303.33 1 Total 4,07,39,799 721 18,55,466 72,100.00 Notes 1. Returned Income is the total income after chapter VI-A deduction and deductions u/s 10A/10AA (wherever applicable) as computed in the "Computation of total income" schedule of return of income 2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the value range slab. 3. 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. 30 Income Tax Return Statistics Assessment Year 2015-16 2.11 Individual- Range of Tax Payable (AY 2015-16) Version 1.0 Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 ....
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....and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 1 238 23,800.00 >500,00,00,000 - Total 4,07,39,799 1,88,031 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/115JD 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. For AY 2015-16, there were the following exemption thresholds for different classes of taxpayers- (i) For individuals below 60 years of age- Rs.2,50,000/- (ii) For individuals of 60 years of age or more but below 80 years of age- Rs.3,00,000/- and (iii) For individuals of 80 yea....
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....rs of age or more- Rs.5,00,000/-. 31 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 3. Income Tax Returns - HUF 32 32 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 3.1 HUF-Gross Total Income (AY 2015-16) No. of Returns Sum of Gross Total Income (in Crore INR) Average Gross Total Income (in Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 4 578 14,450.00 Total 9,98,878 38,615 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within the value range slab. 3. The "Average Gross Total Income" is the average Gross Total Income within the value range slab i.e. “Sum of Gross Total Income†divided by total number of returns within the value range slab. 33 333 Income Tax Return Statist....
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....ics Assessment Year 2015-16 Version 1.0 3.2 HUF-Range of House Property Income (AY 2015-16) Sum of House Average House Property No. of Property Range (in INR) Returns Income (in Income(in Lakh Crore INR) INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 3,468 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward for future years. 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 return....
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....s within the value range slab. 34 34 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 3.3 HUF-Range of Business Income (AY 2015-16) No. of Returns Sum of Business Income (in Crore INR) Average Business Income (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and >500,00,00,000 Notes Total 9,98,878 573 14,325.00 16,575 1. Business Income is the income under the head “Profits and gains of business or profession" as computed in the return of income 2. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. 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 35 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 3.4 HUF-Range of Long Term Capital Gains (AY 2015-16) Sum of Long Averag....
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....e Long Term Capital Gains Term Capital Gains Income (in Crore INR) Income(in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 1,600 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. 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. 3. 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 36 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 3.5 HUF-Range of Short Term Capital Gains (AY 2015-16) Average Short Term Capital Gains Income (in Lakh INR) Sum of Short Term Capital ....
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....Gains Income (in Crore INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 923 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. 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. 3. 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 SC 37 Income Tax Return Statistics Assessment Year 2015-16 3.6 HUF-Range of Other Sources Income (AY 2015-16) Sum of Other Version 1.0 Range (in INR) No. of Returns Sources Income (in Crore INR) Average Other Sources Income (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,....
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....000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 16,486 Notes 1. Other Sources Income is the income under the head "Income from Other Sources" as computed in the return of income 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns within the value range slab. 3. 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 38 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 3.7 HUF-Range of Interest Income (AY 2015-16) Range (in INR) No. of Returns Sum of Interest Income (in Crore INR) Average Interest Income (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,00....
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....0 and 100,00,00,000 and 500,00,00,000 63 107 169.84 - - 4 57 1,425.00 Total 9,98,878 9,133 Notes 1. The Interest Income is already included in the Income from other sources. 2. 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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 433 Notes 1. Total Loss Set Off is the sum of current year losses set off and 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range slab i.e. ....
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...."Sum of Total Loss Set Off" divided by total number of returns within the value range slab 40 40 Income Tax Return Statistics Assessment Year 2015-16 3.9 HUF-Range of Returned Income (AY 2015-16) Version 1.0 Sum of Returned Range (in INR) No. of Returns Income (in Crore Average Returned Income (in Lakh INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 500,00,00,000 >100,00,00,000 and and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,98,878 Notes 3,064 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/115JD and relief u/s 89/90/90A/91 bu....
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....t 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. 22 42 43 33 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 4. Income Tax Returns - Firms Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Firm-Gross Total Income (AY 2015-16) 4.1 Range (in INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 31 5,145 16,596.77 Total 9,80,732 76,908 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of ....
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....all returns within the value range slab. 3. The "Average Gross Total Income†is the average Gross Total Income within the value range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the value range slab. 44 Income Tax Return Statistics 4.2 Assessment Year 2015-16 Version 1.0 Firm- Range of House Property Income (AY 2015-16) Sum of House Average House Property No. of Property Range (in INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 1 110 11,000.00 Total 9,80,732 2,858 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward for future years. 3. The "Sum of House Property Income" is the sum of ....
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....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 45 45 Income Tax Return Statistics Assessment Year 2015-16 4.3 Firm-Range of Business Income (AY 2015-16) Version 1.0 No. of Sum of Business Average Range (in INR) Returns Income (in Crore Business Income (in Lakh INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 24 3,470 14,458.33 501 50,100.00 Total 9,80,732 70,243 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. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. The "Average Business Income" is the average Business Income within the value range slab ....
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....i.e. "Sum of Business Income†divided by total number of returns within the value range slab 46 46 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 4.4 Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 272 6,800.00 2 274 13,700.00 Total 9,80,732 2,676 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. 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. 3. 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 117 47 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 4.5 Firm-Range of Short Term Capital....
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.... Gains (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 4 292 7,300.00 2 230 11,500.00 Total 9,80,732 1,436 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. 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. 3. 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 48 48 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 4.6 Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,....
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....000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 3 793 26,433.33 - Total 9,80,732 3,243 Notes 1. Other Sources Income is the income under the head “Income from Other Sources" as computed in the return of income 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns within the value range slab. 3. 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 49 49 Income Tax Return Statistics Assessment Year 2015-16 4.7 Firm-Range of Interest Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 9,80,732 1,693 Notes 1. The Interest Income is already included in the Income from other sources. 2. Interest Income is the Gross Interest Income ....
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....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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 3 236 7,866.67 Total 9,80,732 3,547 Notes 1. Total Loss Set Off is the sum of current year losses set off and 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value range slab 51 Income Tax Return Statistics 4.9 Assessment Year 2015-16 Firm- Range of Returned Income (AY 2015-16) Version 1.0 Sum ....
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....of Returned Range (in INR) No. of Returns Income (in Crore Average Returned Income (in Lakh INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 49 3,324 6,783.67 24 3,978 16,575.00 Total 9,80,732 72,713 Notes 1. Returned Income is the total income after chapter VI-A deduction and deductions u/s 10A/10AA (wherever applicable) as computed in the "Computation of total income" schedule of return of income 2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the value range slab. 3. 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. 52 52 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 4.10 Firm-Range of Tax Payable (AY 2015-16) Sum of Tax Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 a....
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....nd 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 11 641 5,827.27 1 140 14,000.00 - Total 9,80,732 24,175 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/115JD 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. 53 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 5. Income Tax Returns - AOP/BOI 54 54 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 5.1 AOP/BOI - Gross Total Income (AY 2015-16) No. of Returns Sum of Gross Total Income (in Cror....
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....e INR) Average Gross Total Income (in Lakh INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 16 3,254 20,334.91 1 628 62,755.16 Total 11,697 9,829 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within the value range slab. 3. The "Average Gross Total Income" is the average Gross Total Income within the value range slab i.e. “Sum of Gross Total Income†divided by total number of returns within the value range slab. 55 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 5.2 AOP/BOI- Range of House Property Income (AY 2015-16) Range (in INR) 0 and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,....
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....00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 Total 11,697 Notes 53 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward for future years. 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 56 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 5.3 AOP/BOI- Range of Business Income (AY 2015-16) Sum of Business Income (in Crore Average Business Income (in Lakh INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00....
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....,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and - 68 6,829.25 >500,00,00,000 Notes Total 11,697 250 1. Business Income is the income under the head "Profits and gains of business or profession" as computed in the return of income 2. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. 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 57 52 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 3 215 7,166.67 1 162 16,200.00 Total 11,697 836 Notes 1. Long Term Capital Gains Income is the income from the transfe....
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....r of long-term capital asset(s) as computed in the return of income under the head "Capital Gains" 2. 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. 3. 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 58 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2015-16) Range (in INR) No. of Returns Sum of Short Term Capital Gains Income (in Crore INR) Average Short Term Capital Gains Income(in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 29 1,927 6,644.83 18 3,351 18,616.67 >500,00,00,000 1 523 52,300.00 Total 11,697 11,061 Notes 1. Short Term Capital Gains Income is the income from the transfer of sh....
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....ort-term capital asset(s) as computed in the return of income under the head "Capital Gains" 2. 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. 3. 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 59 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 No. of Returns 5.6 AOP/BOI- Range of Other Sources Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 1 65 6,500.00 2 209 10,450.00 1 628 62,800.00 Total 11,697 1,615 Notes 1. Other Sources Income is the income under the head “Income from Other Sources" as computed in the return of income 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of ....
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....all returns within the value range slab. 3. 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 60 60 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 5.7 AOP/BOI- Range of Interest Income (AY 2015-16) No. of Returns Sum of Interest Income (in Crore INR) Average Interest Income (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and >500,00,00,000 Notes Total 11,697 212 1. The Interest Income is already included in the Income from other sources. 2. 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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 ....
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....and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 18 1,310 7,277.78 2 256 12,800.00 - Total 11,697 3,990 Notes 1. Total Loss Set Off is the sum of current year losses set off and 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value range slab 62 62 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 5.9 AOP/BOI- Range of Returned Income (AY 2015-16) Average Returned Income (in Lakh INR) Sum of Returned Income (in Crore INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,00....
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....0 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 19 1,344 7,073.68 16 3,254 20,337.50 1 628 62,800.00 Total 11,697 9,823 Notes 1. Returned Income is the total income after chapter VI-A deduction and deductions u/s 10A/10AA (wherever applicable) as computed in the "Computation of total income" schedule of return of income 2. 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. 63 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 5.10 AOP/BOI- Range of Tax Payable (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 2 123 6,150.00 Total 11,697 1,6....
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....22 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/115JD 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. 64 65 59 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 6. Income Tax Returns - Company Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 6.1 Company - Gross Total Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 811 1,67,995 20,714.55....
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.... 269 6,15,135 2,28,674.72 Total 7,19,796 10,71,764 Notes 1. Gross Total Income is the income before chapter VI-A deduction as computed in the "Computation of total income" schedule of return of income. 2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within the value range slab. 3. The "Average Gross Total Income" is the average Gross Total Income within the value range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the value range slab. 66 99 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 6.2 Company- Range of House Property Income (AY 2015-16) No. of Returns Sum of House Property Income (in Crore INR) Average House Property Income (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 7 502 7,171.43 3 616 20,533.33 1 503 50,300.00 Total 7,19,796 11,229 Notes 1. House Property Income is the income under the head “Inc....
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....ome 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 (for ITR-1 & ITR-4S). For other ITRs the same may be adjusted in Current Year Loss Adjustment or carried forward for future years. 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 67 40 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) No. of Returns 6.3 Company- Range of Business Income (AY 2015-16) Average Business Income (in Lakh Sum of Business Income (in Crore INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 728 1,51,840 20,857.14 248 5,80,853 2,34,21....
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....4.92 Total 7,19,796 9,94,467 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. The "Sum of Business Income" is the sum of Business Income of all returns within the value range slab. 3. 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 68 99 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 Range (in INR) 6.4 Company- Range of Long Term Capital Gains (AY 2015-16) Average Long Term Capital Gains Income(in Lakh INR) Sum of Long No. of Returns Term Capital Gains Income (in Crore INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 39 2,763 7,084.62 41 9,641 23,514.63 15 19,069 1,27,126.67 Total 7,19,796 41,736 Notes 1. Long Term Capital Gains Income is the income from the transfer of long-term c....
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....apital asset(s) as computed in the return of income under the head "Capital Gains" 2. 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. 3. 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 69 69 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 6.5 Company- Range of Short Term Capital Gains (AY 2015-16) Sum of Short Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 58 4,018 6,927.59 50 10,457 20,914.00 4 4,911 1,22,775.00 Total 7,19,796 35,490 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. The "Sum of Short Term Cap....
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....ital Gains Income" is the sum of Short Term Capital Gains Income of all returns within the value range slab. 3. 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 70 0 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 6.6 Company- Range of Other Sources Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 155 11,044 7,125.16 118 24,870 21,076.27 26 32,420 1,24,692.31 Total 7,19,796 1,10,688 Notes 1. Other Sources Income is the income under the head “Income from Other Sources" as computed in the return of income 2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns within the value range slab. 3. The "Average Other Sources Income" is the average Other Sources Income....
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.... within the value range slab i.e. "Sum of Other Sources Income" divided by total number of returns within the value range slab 71 Income Tax Return Statistics Assessment Year 2015-16 6.7 Company- Range of Interest Income (AY 2015-16) Version 1.0 Sum of Interest No. of Range (in INR) Income (in Crore Average Interest Income (in Lakh Returns INR) INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 38 8,169 21,497.37 9 8,530 94,777.78 Total 7,19,796 42,697 Notes 1. The Interest Income is already included in the Income from other sources. 2. 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. 3. The returns in which Income from other sources and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,....
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....000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 116 24,460 21,086.21 31 42,666 1,37,632.26 Total 7,19,796 1,21,841 Notes 1. Total 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 Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the value range slab. 3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value range slab 73 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 No. of Returns 6.9 Company- Range of Returned Income (AY 2015-16) Range (in INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 848 59,142 6,974.29 7....
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....60 1,59,229 20,951.18 231 5,06,589 2,19,302.60 Total 7,19,796 9,42,276 Notes 1. Returned Income is the total income after chapter VI-A deduction and deductions u/s 10A/10AA (wherever applicable) as computed in the "Computation of total income" schedule of return of income 2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the value range slab. 3. 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. 74 Income Tax Return Statistics Assessment Year 2015-16 6.10 Company- Range of Tax Payable (AY 2015-16) Version 1.0 Range (in INR) No. of Returns Sum of Tax Payable(in Crore INR) Average Tax Payable (in Lakh INR) and 150,000 and 2,00,000 and 2,50,000 and 3,50,000 and 4,00,000 and 4,50,000 and 5,00,000 and 5,50,000 and 9,50,000 and 10,00,000 and 15,00,000 and 20,00,000 and 25,00,000 and 50,00,000 and 1,00,00,000 and 5,00,00,000 and 10,00,00,000 and 25,00,00,000 and 50,00,00,000 and 100,00,00,000 and 500,00,00,000 288 59,164 20,543.06 88 1,36,229 1,54,805.68 Total 7,19,796 3,23,826 Notes 1. Tax Payable is the aggregate ta....
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....x 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/115JD 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. 15 75 Income Tax Return Statistics Assessment Year 2015-16 Version 1.0 7. Type of Business 76 16 7.1 Type of Business -Corporate and Non- corporate Taxpayers (AY 2015-16) Code Type of Business Corporate Taxpayers Non- corporate Total Taxpayers Taxpayers Manufacturing Industry [Agro-based industries] 18,559 73,029 91,588 101 Manufacturing Industry [Automobile and Auto 102 5,066 19,919 24,985 parts] 103 Manufacturing Industry [Cement] 815 3,199 4,014 104 Manufacturing Industry [Diamond cutting] 484 21,246 21,730 Manufacturing Industry [Drugs and 105 6,449 14,470 20,919 Pharmaceuticals] Manufacturin....
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....g Industry [Electronics including 106 2,852 12,782 15,634 Computer Hardware] 107 Manufacturing Industry [Engineering goods] 10,983 61,921 72,904 Manufacturing Industry [Fertilizers, Chemicals, 108 4,262 9,186 13,448 Paints] 109 Manufacturing Industry [Flour & Rice Mills] 1,789 20,887 22,676 110 Manufacturing Industry [Food Processing Units] 3,790 19,352 23,142 111 Manufacturing Industry [Marble & Granite] 2,392 12,321 14,713 112 Manufacturing Industry [Paper] 1,535 5,907 7,442 Manufacturing Industry [Petroleum and 113 754 3,402 4,156 Petrochemicals] 114 Manufacturing Industry [Power and energy] 5,901 1,897 7,798 115 Manufacturing Industry [Printing & Publishing] 3,062 29,541 32,603 116 Manufacturing Industry [Rubber] 1,024 3,917 4,941 117 Manufacturing Industry [Steel] 4,827 9,396 14,223 118 Manufacturing Industry [Sugar] 381 784 1,165 119 Manufacturing Industry [Tea, Coffee] 1,184 3,738 4,922 120 Manufacturing Industry [Textiles, Handloom, Powerlooms] 10,770 1,90,794 2,01,564 121 Manufacturing Industry [Tobacco] 311 1,913 2,224 Corporate Code Type of Business Non- corporate Taxpayers Total Taxpayers Taxpayers 122 Manufacturing Industry [Tyre] 176 1,429 1,605 123 Manufacturing Indu....
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....stry [Vanaspati & Edible Oils] 672 2,875 3,547 124 Manufacturing Industry [Others] 60,183 6,24,495 6,84,678 201 Trading [Chain stores] 819 23,930 24,749 202 Trading [Retailers] 20,287 41,19,921 41,40,208 203 Trading [Wholesalers] 28,658 8,06,091 8,34,749 204 Trading [Others] 1,11,976 29,16,849 30,28,825 Commission Agents [General Commission 301 5,117 13,69,643 13,74,760 Agents] 401 Builders [Builders] 24,505 50,512 75,017 402 Builders [Estate agents] 4,996 28,206 33,202 403 Builders [Property Developers] 36,032 41,476 77,508 404 Builders [Others] 25,956 67,687 93,643 501 Contractors [Civil Contractors] 14,514 5,93,780 6,08,294 502 Contractors [Excise Contractors] 31 3,232 3,263 503 Contractors [Forest Contractors] 10 2,207 2,217 504 Contractors [Mining Contractors] 1,120 5,412 6,532 505 Contractors [Others] 15,369 13,72,175 13,87,544 Professionals [Chartered Accountants, Auditors, 601 123 87,821 87,944 etc.] 602 Professionals [Fashion designers] 131 16,446 16,577 603 Professionals [Legal professionals] 436 2,20,790 2,21,226 604 Professionals [Medical professionals] 2,075 3,71,881 3,73,956 605 Professionals [Nursing Homes] 1,283 11,836 13,119 606 Professionals [Specialty hospitals] ....
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....1,463 4,538 6,001 607 Professionals [Others] 7,259 11,27,199 11,34,458 78 Code Type of Business Corporate Non- corporate Taxpayers Total Taxpayers Taxpayers 701 Service Sector [Advertisement agencies] 3,732 20,400 24,132 702 Service Sector [Beauty Parlours] 410 89,607 90,017 703 Service Sector [Consultancy services] 22,962 1,67,244 1,90,206 704 Service Sector [Courier Agencies] 659 12,717 13,376 705 Service Sector [Computer training/educational and coaching institutes] 4,785 1,12,556 1,17,341 706 Service Sector [Forex Dealers] 977 796 1,773 707 Service Sector [Hospitality services] 6,035 22,135 28,170 708 Service Sector [Hotels] 8,531 74,309 82,840 Service Sector [IT. enabled services, BPO 709 17,830 18,514 36,344 service providers] 710 Service Sector [Security agencies] 2,747 14,540 17,287 Service Sector [Software development 711 14,891 11,307 26,198 agencies] 712 Service Sector [Transporters] 5,474 2,92,464 2,97,938 713 Service Sector [Travel agents, tour operators] 5,754 88,498 94,252 714 Service Sector [Others] 86,506 25,29,107 26,15,613 801 Financial Service Sector [Banking Companies] 283 3,946 4,229 802 Financial Service Sector [Chit Funds] 3,694 1,422 5,116 803 Financial Ser....
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....vice Sector [Financial Institutions] 557 4,606 5,163 804 Financial Service Sector [Financial service providers] 3,073 16,047 19,120 805 Financial Service Sector [Leasing Companies] 610 487 1,097 806 Financial Service Sector [Money Lenders] 399 92,743 93,142 807 Financial Service Sector [Non-Banking Financial Companies] 9,441 1,912 11,353 808 Financial Service Sector [Share Brokers, Sub- brokers, etc.] 4,197 14,167 18,364 79 Code Type of Business Corporate Taxpayers Non- corporate Taxpayers Total Taxpayers 809 Financial Service Sector [Others] 19,108 87,076 1,06,184 901 Entertainment Industry [Cable T.V. productions] 484 5,003 5,487 902 Entertainment Industry [Film distribution] 430 1,358 1,788 903 Entertainment Industry [Film laboratories] 50 474 524 Entertainment Industry [Motion Picture 904 848 1,239 2,087 Producers] 905 Entertainment Industry [Television Channels] 470 1,907 2,377 906 Entertainment Industry [Others] 5,308 76,345 81,653 XXXX Others Total 39,170 14,48,687 14,87,857 7,19,796 1,96,01,645 2,03,21,441 80 60<BR> News - Press release - PIB....