Basic Exemption Limit has been increased to Five Lakhs for Individual and Six Lakhs for couple from four lakhs and four lakhs fifty thousand respectively.
1.1 For Resident Natural Person
| Slab | Individual/Single | Couple/Married | Tax Rate |
| A | Upto Five Lakhs | Upto Six Lakhs | 1%* |
| B | Next two Lakhs | Next two Lakhs | 10% |
| C | Next Three Lakhs | Next Three Lakhs | 20% |
| D | Upto 20 Lakhs | Upto 20 Lakhs | 30% |
| E | More than 20 lakhs | More than 20 lakhs | 36%** |