| Appendix A: CLASSIFICATION OF INCOME TAX PAYABLE BY INDIVIDUALS - BY RANGE OF INCOME | ||||||||||||||
| Range of income (Rs.) | Assessment Year | |||||||||||||
| 1990-91 | Share in per cent | 1991-92 | 1992-93 | 1993-94 | Share in per cent | 1994-95 | 1995-96 | 1996-97 | 1997-98 | 1998-99 | 1999-2000 | Share in per cent | ||
| (a) Number of returns | ||||||||||||||
| T.L - 20,000 $ | 546597 | (15.50) | 176178 | 203803 | 229099 | (4.70) | 2039134 | 1013061 | 1098256 | 1083346 | 1010118 | 1541727 | (10.82) | |
| 20,001 - 50,000 $$ | 2233035 | (63.34) | 2043380 | 2363782 | 2566318 | (52.65) | 1479816 | 2578415 | 2795261 | 2487851 | ||||
| 50,001 - 1,00,000 | 609080 | (17.28) | 1380793 | 1597596 | 1786282 | (36.65) | 2578378 | 2348171 | 2545653 | 3568286 | 6419190 | 9003238 | (63.21) | |
| 1,00,001 - 2,00,000 | 98451 | (2.79) | 90719 | 104944 | 193099 | (3.96) | 528651 | 724786 | 785741 | 1641864 | 2337211 | 3170103 | ||
| 2,00,001 - 3,00,000 | 21579 | (0.61) | 21880 | 25311 | 48357 | (0.99) | 38505 | 55563 | 60236 | 121350 | (22.26) | |||
| 3,00,001 - 4,00,000 | 8465 | (0.24) | 11820 | 13673 | 26323 | (0.54) | 18116 | 23446 | 25418 | 56939 | 309281 | 373129 | ||
| 4,00,001 - 5,00,000 | 4313 | (0.12) | 7417 | 8580 | 17061 | (0.35) | 19771 | 14117 | 15304 | 29062 | (2.62) | |||
| 5,00,001 - 10,00,000 | 2292 | (0.07) | 2101 | 2430 | 4430 | (0.09) | 9539 | 19753 | 21414 | 40642 | 61658 | 76663 | (0.54) | |
| Over 10,00,000 | 1564 | (0.04) | 2321 | 2685 | 3471 | (0.07) | 5543 | 9469 | 10265 | 20058 | 595765 | 78109 | (0.55) | |
| Total | 3525376 | 100.00 | 3736609 | 4322804 | 4874440 | 100.0 | 6717453 | 6786781 | 7357548 | 9049398 | 10733223 | 14242969 | 100.0 | |
| (b) Income of returns (Rs. lakhs) | ||||||||||||||
| T.L - 20,000 $ | 105479 | (6.81) | 32431 | 37516 | 53297 | (1.84) | 500534 | 341505 | 376419 | 264723 | 242391 | 245840 | (1.96) | |
| 20,001 - 50,000 $$ | 729065 | (47.07) | 742938 | 859009 | 947761 | (32.69) | 614687 | 1144214 | 1292745 | 1097021 | ||||
| 50,001 - 1,00,000 | 427810 | (27.62) | 1003568 | 1160981 | 1283259 | (44.26) | 1843945 | 1672288 | 1997045 | 2472595 | 3953436 | 5466321 | (43.50) | |
| 1,00,001 - 2,00,000 | 132424 | (8.55) | 141008 | 163062 | 248608 | (8.57) | 704824 | 962073 | 1065587 | 2167166 | 3153783 | 4239709 | (33.74) | |
| 2,00,001 - 3,00,000 | 52335 | (3.38) | 58625 | 67850 | 109971 | (3.79) | 93412 | 134058 | 141971 | 293201 | ||||
| 3,00,001 - 4,00,000 | 29235 | (1.89) | 46077 | 53321 | 97213 | (3.35) | 62356 | 80572 | 84187 | 194820 | 885121 | 969231 | (7.71) | |
| 4,00,001 - 5,00,000 | 19284 | (1.24) | 34970 | 40448 | 65999 | (2.28) | 71859 | 63205 | 66896 | 129767 | ||||
| 5,00,001 - 10,00,000 | 15734 | (1.02) | 15351 | 17748 | 29802 | (1.03) | 135147 | 137219 | 157457 | 279881 | 425050 | 502415 | (4.00) | |
| Over 10,00,000 | 37602 | (2.43) | 42058 | 48557 | 63440 | (2.19) | 220156 | 290483 | 898838 | 803781 | 34388903 | 1142460 | (9.09) | |
| Total | 1548968 | 100.0 | 2117026 | 2448492 | 2899350 | 100.0 | 4246920 | 4825617 | 6081146 | 7702955 | 43048684 | 12565976 | 100.0 | |
| (c) Tax payable (Rs. lakhs) | ||||||||||||||
| T.L - 20,000 $ | 2175 | (0.77) | 5724 | 6584 | 9647 | (1.79) | 90515 | 11253 | 12404 | 5139 | 4019 | 8678 | (0.84) | |
| 20,001 - 50,000 $$ | 75848 | (26.92) | 96582 | 111796 | 127948 | (23.75) | 83148 | 58855 | 66495 | 18421 | ||||
| 50,001 - 1,00,000 | 95957 | (34.06) | 117965 | 131136 | 141158 | (26.20) | 237694 | 202067 | 241309 | 194656 | 155598 | 138720 | (13.37) | |
| 1,00,001 - 2,00,000 | 42227 | (14.99) | 57813 | 67186 | 103670 | (19.24) | 156859 | 199666 | 221150 | 396134 | 353780 | 367057 | (35.37) | |
| 2,00,001 - 3,00,000 | 19909 | (7.07) | 23450 | 27123 | 43438 | (8.06) | 26639 | 36964 | 39146 | 79875 | ||||
| 3,00,001 - 4,00,000 | 12481 | (4.43) | 18892 | 21882 | 40829 | (7.58) | 18286 | 23465 | 24518 | 57113 | 170493 | 175187 | (16.88) | |
| 4,00,001 - 5,00,000 | 8809 | (3.13) | 13288 | 15277 | 26581 | (4.93) | 26272 | 17852 | 18894 | 39980 | ||||
| 5,00,001 - 10,00,000 | 7326 | (2.60) | 6601 | 8811 | 15199 | (2.82) | 41287 | 41894 | 48072 | 87915 | 96549 | 103908 | (10.01) | |
| Over 10,00,000 | 17030 | (6.04) | 18926 | 21788 | 30340 | (5.63) | 100222 | 81334 | 251669 | 226253 | 6966352 | 244123 | (23.53) | |
| Total | 281762 | 100.0 | 359241 | 411583 | 538810 | 100.0 | 780922 | 673351 | 923657 | 1105486 | 7746791 | 1037673 | 100.0 | |
| $ For the years 1991-92, 1992-93, 1993-94 the ranges are upto Rs.25000, Rs. 28000 and Rs.35000 respectively. For 1995-96 and onward range is upto Rs.40000. | ||||||||||||||
| $$ For the years 1991-92, 1992-93, 1993-94 and 1994-95 the ranges are from Rs.25001,Rs. 28001 and Rs.35001 respectively. For the years | ||||||||||||||
| 1995-96 and 1996-97 range from Rs.40001 to Rs.50000. | ||||||||||||||
| For 1998-99 and onward range is from 40,001 to Rs. 100,000. | ||||||||||||||
| Source: Ministry of Finance, Indian Public Finance Statistics, 2004-05 | ||||||||||||||