17/05/2026
💰 Company ko Income Tax kitna dena padta hai?
Bahut log sochte hain ki company par ek hi fixed rate se tax lagta hoga.
Lekin actual me aisa nahi hota.
Company ka tax rate depend karta hai:
✅ Company domestic hai ya foreign
✅ Normal regime me hai ya concessional regime me
✅ Taxable income kitni hai
✅ Surcharge applicable hai ya nahi
✅ 4% Health & Education Cess add hoga
Aaiye simple language me samajhte hain 👇
━━━━━━━━━━━━━━━━━━
1️⃣ Domestic Company
(A) Specified turnover condition satisfy karne wali domestic company
🔹 Income up to ₹1 crore
Basic Tax Rate: 25%
Surcharge: Nil
Cess: 4%
Effective Tax Rate: 26.00%
🔹 Income above ₹1 crore up to ₹10 crore
Basic Tax Rate: 25%
Surcharge: 7%
Cess: 4%
Effective Tax Rate: 27.82%
🔹 Income above ₹10 crore
Basic Tax Rate: 25%
Surcharge: 12%
Cess: 4%
Effective Tax Rate: 29.12%
(B) Other Domestic Company
🔹 Income up to ₹1 crore
Basic Tax Rate: 30%
Surcharge: Nil
Cess: 4%
Effective Tax Rate: 31.20%
🔹 Income above ₹1 crore up to ₹10 crore
Basic Tax Rate: 30%
Surcharge: 7%
Cess: 4%
Effective Tax Rate: 33.38%
🔹 Income above ₹10 crore
Basic Tax Rate: 30%
Surcharge: 12%
Cess: 4%
Effective Tax Rate: 34.94%
━━━━━━━━━━━━━━━━━━
2️⃣ Special Domestic Company Regime
(A) Domestic Company opting concessional regime
Basic Tax Rate: 22%
Surcharge: 10%
Cess: 4%
Effective Tax Rate: 25.17%
(B) New Manufacturing Domestic Company
Basic Tax Rate: 15%
Surcharge: 10%
Cess: 4%
Effective Tax Rate: 17.16%
━━━━━━━━━━━━━━━━━━
3️⃣ Foreign Company
🔹 Income up to ₹1 crore
Basic Tax Rate: 35%
Surcharge: Nil
Cess: 4%
Effective Tax Rate: 36.40%
🔹 Income above ₹1 crore up to ₹10 crore
Basic Tax Rate: 35%
Surcharge: 2%
Cess: 4%
Effective Tax Rate: 37.13%
🔹 Income above ₹10 crore
Basic Tax Rate: 35%
Surcharge: 5%
Cess: 4%
Effective Tax Rate: 38.22%
━━━━━━━━━━━━━━━━━━
📌 Important Note
Effective Tax Rate = Basic Tax + Surcharge (if applicable) + 4% Health & Education Cess
Yani final tax sirf 25%, 30%, 22%, 15% ya 35% dekhkar decide nahi hota.
Uske upar surcharge aur cess bhi add hota hai.
📌 Ek aur important baat
✅ Surcharge tax ke upar lagta hai
✅ Cess tax + surcharge ke upar lagta hai
Isliye company tax ko samajhte time basic rate ke saath effective rate dekhna zyada useful hota hai.
━━━━━━━━━━━━━━━━━━
🔍 Simple Summary
Domestic Company → 25% / 30%
Special Domestic Regime → 22%
New Manufacturing Company → 15%
Foreign Company → 35%
Plus → Surcharge + 4% Cess
━━━━━━━━━━━━━━━━━━
Aise hi Income Tax ke practical concepts ko simple language me samajhne ke liye follow karein.
— CA SANTOSH PAL CLASSES
