Tax Rates & Statutory Slabs Suite
Comprehensive chartered accountancy statutory schedules. Cross-reference tax brackets, 21 resident TDS categories under Section 393, Section 394 TCS matrices, Chapter VIII deduction directories, Schedule II depreciation blocks, and rationalized GST 2.0 tariff schedules.
Income Tax Slabs & Rebates
Slab rates under Section 202(1) default new regime, Section 156(2) ₹12L rebate, standard deductions, and comparative 1961 Act old regime brackets.
TDS & TCS Rate Matrix
Exhaustive rate chart for 21 resident TDS categories, threshold limits, PAN-only reporting (26QB/QC/QD), and Section 394 TCS schedules.
Statutory Depreciation Schedule
Statutory block-wise Written Down Value (WDV) rates for buildings, plant & machinery, computers, green energy assets, and intangibles.
Presumptive Taxation Scheme
Presumptive taxation rates for small businesses (6%/8% up to ₹3Cr), specified professionals (50% up to ₹75L), and transporters with single 15th March advance tax.
Corporate Tax & MAT Matrix
Entity taxation for domestic companies (22% / 15% new manufacturing), turnover-based slabs (≤₹400Cr vs >₹400Cr), LLPs/firms (30%), and 15% MAT on book profits.
Capital Gains Tax Matrix
Post-Budget STCG (20%) and LTCG (12.5%) across equity, real estate (pre-23 July 2024 indexation grandfathering), unlisted shares, and Sections 82/85/86 roll-overs.
Chapter VIII Deductions Directory
Directory of allowable deductions including Section 123 (80C ₹1.5L), 124 (80CCD NPS), 126 (80D Health ₹1L), 129 (80E Education), 140 (80-IAC Startup), and 146 (80JJAA).
GST 2.0 Slabs & Tariff Schedules
Rationalized post-GST 2.0 rate structure: 0% Exempt, 5% Everyday Essentials, 18% Standard Goods & Services, 40% Luxury/Sin Goods, Composition Scheme, and TDS/TCS.
Require Custom Statutory Tax Structuring or Litigation Opinions?
Our chartered accountant partners at CSNR & Associates deliver specialized advice on corporate tax planning, transfer pricing documentation, Section 54/54F capital gains rollovers, TDS litigation, and GST 2.0 classification assessments.