Repealed or not in force · As amended up to 2026-08
5. I n Item No. `51;` after the figures " 15, -16 " tho figures and letter " 51B " shall be inserted.
6.. After Item No. 51A thefollowing item shail be inserted, namely :-
- . /
- (2) When the total income is Rs. 2,000 or upwards, but is less than Rs. 6,000 . . Pive pies in the rupee.
- (3) When the total income is Rs. 6,000 or upwards, but is less than Rs. 10,000 . , . Six pies in the rupee.
- (4) When the total income is ~ ' s . 10,000 or up. wards, but is less than Rs. 20,000 . . Nine pies in the . rupee.
- ( 5 ) When the total income is Rs. 20,000 or upwards, but is less than Rs. 50,000 . , One anna in the rupee.
- , (6) Whcn the total incon~c is Re. 30,000 or upwa~ds, but is less than Rs. 40,000 . . One anna and three pies in the rupee.
||||thousand rupees of the excess<br>.|Nil.|Nil.|
||||(ii)for every ,rupee of the 1:ext twenty-|||
||||five thousaqd rupees of such excess One anna in the|five thousaqd rupees of such excess One anna in the|five thousaqd rupees of such excess One anna in the|
|{b)|{b)|in the case of .every indii.idual, unregis-|in the case of .every indii.idual, unregis-|''||
||||tered firm and other assoc.iittion of|||
||||individuals not beingitregistered firm|.|.|
||'|'|oracompany, fort every rupee of the|||
||||first fifty thousand rupees of snch|||
||||e~cess.<br>..<br>,<br>.<br>.|One anna in the|One anna in the.|
|||||rupee.||
|(6)|(6)|in the case|in the caseo.fevery iudividual, Hindu|||
||||undivided,family, nnregisk;e:.ed firm and|||
|||||arlnas in the rupee.||
||||(ii)<br>for every rupee of the next fifty|||
||||thousand rupees of such excess<br>.|.Two annas in,the|Two annas in,the|
|(ui)|for every rupee of the next fifty|
|---|---|
Source: India Code