Page 7 - Union Budget_2019
P. 7
Union Budget 2019
CONTENTS
WHAT SOME NUMBERS CAN REVEAL ...................................................................................................................................... 6
RATES OF INCOME TAX ................................................................................................................................................................... 8
PROFITS AND GAINS OF BUSINESS OR PROFESSION .....................................................................................................14
CAPITAL GAINS ................................................................................................................................................................ 16
INCOME FROM OTHER SOURCES ............................................................................................................................... 20
CHAPTER VIA DEDUCTIONS ........................................................................................................................................ 27
EXEMPTIONS ..................................................................................................................................................................... 33
SPECIAL PROVISIONS ..................................................................................................................................................... 35
INTERNATIONAL TAXATION ....................................................................................................................................... 37
MISCELLANEOUS PROVISIONS .................................................................................................................................... 40
SPECIAL REGIME .............................................................................................................................................................. 53
KEY STATISTICS ............................................................................................................................................................... 58
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