1
COMMERCIAL TAXES
20. COMMERCIAL TAXES
20.1 IMPORTANT INDICATORS FOR TAMIL NADU
2007-08
VAT
/CST
1) Registered dealers (No. in lakhs) / 4.46 / 2.572) Assessees (No. in lakhs) / 1.80 / 0.44
3) % of Assessees to registered dealers / 40 / 17
4) Tax Revenue (Rs. in Crores)
Value Added Tax (VAT) / 16573
General Sales Tax (GST) / 329
Central Sales Tax (CST) / 1744
Entertainment Tax / 16
Entry Tax / 1125
Others / 166
Total / 19953
5) Total Own Tax Revenue of the State (in Crores) / 31561
6) Percentage of Sales Tax to State’s Own Tax Revenue / 64.9
7) Assessments finalised (No. in lakhs) / 1.15
8) % of Assessees by TurnoverRange in 2007-08
(VAT Act Only)
Rs. 0 - 3 lakhs / 22.24
Rs. 3 - 4 lakhs / 6.39
Rs. 4 - 5lakhs / 6.01
Rs. 5 - 10 lakhs / 11.37
Rs.10 -25 lakhs / 18.14
Rs.25 -50 lakhs / 12.58
Rs.50 -75 lakhs / 6.54
Rs.75-100 lakhs / 4.07
Rs. 1-10 crores / 10.67
Rs. 10 - 50 crores / 1.53
Rs. 50- 100 crores / 0.26
Rs.100- 200 crores / 0.10
Rs.200- 300 crores / 0.04
Rs.300-400 crores / 0.02
Rs.400 -500 crores / 0.02
Rs.500 crores and above / 0.02
Source: Special Commissioner and Commissioner of Commercial Taxes Department, Chennai-5
20.2 REVENUE REALISED UNDER ALL THE ACTS ADMINISTERED BY
COMMERCIAL TAXES DEPARTMENT
(Rs. in Crores)
Year / GROSS RECEIPTS UNDERVAT Tax / TNGST Act 1959 / Central Sales Tax Act 1956 / TN Entertainment Tax Act 1939
1 / 2 / 3 / 4 / 5
2000-01 / - / 7338.00 / 862.00 / 74.00
2001-02 / - / 7541.00 / 904.00 / 68.00
2002-03 / - / 8499.00 / 982.00 / 71.00
2003-04 / - / 9767.00 / 1186.00 / 75.00
2004-05 / - / 11421.00 / 1495.00 / 59.00
2005-06 / - / 13597.00 / 1799.00 / 44.00
2006-07 / 2290.00 / 13347.00 / 2033.00 / 25.00
2007-08 / 16473.00 / 329.00 / 1744.00 / 16.00
(Rs. in Crores)
Year / GROSS RECEIPTS UNDERTN Betting Tax Act 1935 / TN Tax on Luxuries in Hotels Act 1981 / TN Tax on Entry of Motor Vehicles and Goods in to Local Areas Act 1990 / TDS Collec-tion / Gross Revenue
1 / 6 / 7 / 8 / 9 / 10
2000-01 / 6.00 / 92.00 / 276.00 / 16.00 / 8664.00
2001-02 / 6.00 / 89.00 / 297.00 / - / 8905.00
2002-03 / 5.00 / 82.00 / 553.00 / 8.00 / 10200.00
2003-04 / 5.00 / 63.00 / 638.00 / 23.00 / 11757.00
2004-05 / 5.00 / 78.00 / 808.00 / 41.00 / 13907.00
2005-06 / 6.00 / 92.00 / 1016.00 / 61.00 / 16615.00
2006-07 / 6.00 / 129.00 / 1318.00 / 69.00 / 19217.00
2007-08 / 6.00 / 160.00 / 1125.00 / 100.00 / 19953.00
Source: Special Commissioner and Commissioner of Commercial Taxes Department, Chennai - 5
20.3 REGISTERED DEALERS IN TAMIL NADU
Category of Dealers / 2002-03 / 2003-04 / 2004-05No. / % / No. / % / No. / %
1 / 2 / 3 / 4 / 5 / 6 / 7
TNGST
Assessees
/ 114099 / 70 / 126181 / 33 / 136030 / 35Non-Assessees / 263032 / 30 / 253575 / 67 / 248463 / 65
Total (Registered Dealers) / 377131 / 100 / 379756 / 100 / 384493 / 100
% increase over previous year / 1.8 / 0.7 / 1.2
CST
Assessees / 38293 / 29 / 37897 / 24 / 37917 / 21
Non-Assessees / 94044 / 71 / 120843 / 76 / 141978 / 79
Total (Registered Dealers) / 132337 / 100 / 158740 / 100 / 179895 / 100
% increase over previous year / -19.8 / 20.0 / 13.3
Category of Dealers / 2005-06 / 2006-07 / 2007-08 (VAT)
No. / % / No. / % / No. / %
1 / 8 / 9 / 10 / 11 / 12 / 13
TNGST
Assessees
/ 142601 / 37 / 151818 / 38 / 179714 / 40Non-Assessees / 244926 / 63 / 247285 / 62 / 266537 / 60
Total (Registered Dealers) / 387527 / 100 / 399103 / 100 / 446251 / 100
% increase over previous year / 1.4 / 3.0 / 11.81
CST
Assessees / 39669 / 23 / 46393 / 26 / 44360 / 17
Non-Assessees / 136387 / 77 / 130161 / 74 / 212512 / 83
Total (Registered Dealers) / 176056 / 100 / 176554 / 100 / 256872 / 100
% increase over previous year / -2.13 / 3.46 / 45.49
Source: Special Commissioner and Commissioner of Commercial Taxes, Chennai-5
20.4 DIVISION-WISE DISTRIBUTION OF TNGST ASSESSEES BY
TAX SLABS 2007-08
(Assessees in Nos.) (Tax Rs. in Lakhs)
Tax Slabs / Assessees/ Tax (VAT) / Chennai(N) / Chennai
(S) / Chennai
(E) / Chennai
(C)
1 / 2 / 3 / 4 / 5 / 6
Below Rs.1000 / Assessees / 703 / 7402 / 3235 / 3780
Tax / 2.09 / 9.20 / 18.45 / 2.52
Rs.1000-5000 / Assessees / 582 / 1910 / 706 / 1530
Tax / 17.35 / 44.30 / 18.15 / 35.46
Rs.5000-10000 / Assessees / 558 / 1836 / 675 / 1285
Tax / 40.89 / 137.90 / 51.05 / 87.87
Rs.10000-50000 / Assessees / 2179 / 5126 / 2100 / 1923
Tax / 733.56 / 1494.60 / 523.25 / 394.11
Rs.50000-l Lakh / Assessees / 1270 / 2532 / 1073 / 1834
Tax / 980.10 / 1906.95 / 805.15 / 1076.65
Rs.1 – 5 Lakhs / Assessees / 2970 / 5553 / 2327 / 3947
Tax / 7019.43 / 15258.35 / 5816.85 / 5962.85
Rs.5 – 10 Lakhs / Assessees / 937 / 1768 / 761 / 1398
Tax / 6517.83 / 13459.25 / 5426.75 / 7617.29
Rs.10 – 50 Lakhs / Assessees / 1142 / 1808 / 709 / 1198
Tax / 19990.25 / 32778.80 / 14261.40 / 14444.20
Rs.50 - 100 Lakhs / Assessees / 181 / 214 / 144 / 279
Tax / 12736.70 / 13545.90 / 10129.70 / 16889.45
Rs.1 – 10 Crores / Assessees / 147 / 43 / 77 / 331
Tax / 38165.10 / 21753.20 / 28911.25 / 44008.60
Rs.10 – 20 Crores / Assessees / 5 / 4 / 7 / 24
Tax / 6269.15 / 6488.65 / 9475.70 / 30537.00
Rs.20 –30 Crores / Assessees / 2 / 3 / 2 / 4
Tax / 4421.15 / 7112.00 / 4554.60 / 10339.20
Rs.30 –40 Crores / Assessees / 2 / 3 / 3 / 3
Tax / 6445.80 / 10565.30 / 9217.60 / 10324.10
Rs.40 –50 Crores / Assessees / - / - / 4 / 2
Tax / - / - / 17879.75 / 8926.90
Rs.50 Crores &
above / Assessees / 3 / 8 / 3 / 9
Tax / 136379.60 / 444470.60 / 37232.35 / 244318.80
Total / Assessees / 10681 / 28210 / 11826 / 17547
Tax / 239719.00 / 569025.00 / 144322.00 / 394965.00
20.4 DIVISION-WISE DISTRIBUTION OF TNGST ASSESSEES BY
TAX SLABS 2007-08 (Contd.)
(Assessees in Nos.) (Tax Rs. in Lakhs)
Tax Slabs / Assessees/ Tax (VAT) /Trichy
/ Vellore / Madurai / Tirunel-veli1 / 2 / 7 / 8 / 9 / 10
Below Rs.1000 / Assessees / 3827 / 2955 / 4860 / 1741
Tax / 17.55 / 6.80 / 9.20 / 14.70
Rs.1000-5000 / Assessees / 2532 / 1726 / 3597 / 1624
Tax / 85.15 / 63.83 / 92.55 / 55.93
Rs.5000-10000 / Assessees / 2262 / 1323 / 2776 / 1507
Tax / 140.40 / 104.43 / 224.10 / 118.80
Rs.10000-50000 / Assessees / 3262 / 1830 / 3929 / 3464
Tax / 948.90 / 680.62 / 957.20 / 872.77
Rs.50000-l Lakh / Assessees / 1209 / 836 / 1184 / 1042
Tax / 840.80 / 584.80 / 824.05 / 770.10
Rs.1 – 5 Lakhs / Assessees / 1042 / 819 / 1552 / 1250
Tax / 3252.60 / 1827.30 / 4036.20 / 3524.00
Rs.5 – 10 Lakhs / Assessees / 280 / 315 / 375 / 580
Tax / 2171.00 / 1897.00 / 2584.90 / 3603.45
Rs.10 – 50 Lakhs / Assessees / 207 / 181 / 312 / 125
Tax / 4083.20 / 3092.15 / 5237.00 / 2105.20
Rs.50 - 100 Lakhs / Assessees / 63 / 49 / 52 / 35
Tax / 4266.30 / 2665.85 / 3279.60 / 2718.45
Rs.1 – 10 Crores / Assessees / 13 / 18 / 26 / 15
Tax / 4335.30 / 5352.22 / 5720.20 / 5581.80
Rs.10 – 20 Crores / Assessees / 5 / - / - / -
Tax / 6352.80 / - / - / -
Rs.20 –30 Crores / Assessees / - / - / - / 2
Tax / - / - / - / 4285.80
Rs.30 –40 Crores / Assessees / - / - / - / -
Tax / - / - / - / -
Rs.40 –50 Crores / Assessees / 1 / - / - / -
Tax / 4363.00 / - / - / -
Rs.50 Crores &
above / Assessees / 1 / 1 / - / -
Tax / 6786.00 / 20952.00 / - / -
Total / Assessees / 14704 / 10053 / 18663 / 11385
Tax / 37643.00 / 37227.00 / 22965.00 / 23651.00
20.4 DIVISION-WISE DISTRIBUTION OF TNGST ASSESSEES BY
TAX SLABS 2007-08 (Concld.)
(Assessees in Nos.) (Tax Rs. in Lakhs)
Tax Slabs / Assessees/ Tax / Coimbatore / Salem / State / % to Total1 / 2 / 11 / 12 / 13 / 14
Below Rs.1000 / Assessees / 8234 / 4141 / 40878 / 22.75
Tax / 38.33 / 33.10 / 151.94 / 0.01
Rs.1000-5000 / Assessees / 6009 / 4044 / 24260 / 13.50
Tax / 170.64 / 163.10 / 746.46 / 0.05
Rs.5000-10000 / Assessees / 4941 / 3985 / 21148 / 11.77
Tax / 371.58 / 322.18 / 1599.20 / 0.10
Rs.10000-50000 / Assessees / 5702 / 3898 / 33413 / 18.59
Tax / 1432.25 / 1513.32 / 9550.58 / 0.58
Rs.50000-l Lakh / Assessees / 3804 / 2409 / 17193 / 9.57
Tax / 2430.40 / 1979.80 / 12198.80 / 0.74
Rs.1 – 5 Lakhs / Assessees / 3940 / 2294 / 25694 / 14.30
Tax / 9693.00 / 6253.90 / 62644.48 / 3.78
Rs.5 – 10 Lakhs / Assessees / 1268 / 643 / 8325 / 4.63
Tax / 9128.00 / 4754.60 / 57160.07 / 3.45
Rs.10 – 50 Lakhs / Assessees / 713 / 274 / 6669 / 3.71
Tax / 15356.60 / 6014.60 / 117363.40 / 7.09
Rs.50 - 100 Lakhs / Assessees / 114 / 108 / 1239 / 0.69
Tax / 6946.00 / 8952.30 / 82130.25 / 4.96
Rs.1 – 10 Crores / Assessees / 56 / 54 / 780 / 0.43
Tax / 18276.60 / 12376.20 / 184480.47 / 11.14
Rs.10 – 20 Crores / Assessees / 9 / 2 / 56 / 0.03
Tax / 11230.40 / 3172.90 / 73526.60 / 4.44
Rs.20 –30 Crores / Assessees / - / 1 / 14 / 0.01
Tax / - / 2230.00 / 32942.75 / 1.99
Rs.30 –40 Crores / Assessees / 1 / - / 12 / 0.01
Tax / 3519.00 / - / 40071.80 / 2.42
Rs.40 –50 Crores / Assessees / - / - / 7 / 0.00
Tax / - / - / 31169.65 / 1.88
Rs.50 Crores &
above / Assessees / 1 / - / 26 / 0.01
Tax / 49994.20 / - / 940133.55 / 56.78
TDS Collection / - / - / 9993.00 / 0.60
Total / Assessees / 34792 / 21853 / 179714 / 100.00
Tax / 128587.00 / 47766.00 / 1655863.00 / 100.00
TDS : Tax deducted at source
Source: Special Commissioner and Commissioner of Commercial Taxes Department, Chennai – 5
20.5 DISTRIBUTION OF ASSESSEES BY TURNOVER SLABS AND
TAX SLABS 2007-08
Tax Slabs / Turn over slabsRs.0 - 3 lakhs / Rs. 3 -4 lakhs / Rs.4 - 5 lakhs / Rs.5 - 10 lakhs / Rs.10 – 25 lakhs
1 / 2 / 3 / 4 / 5 / 6
Below Rs.1000 / 21935 / 3025 / 2576 / 3042 / 3839
Rs.1000-5000 / 8938 / 3269 / 2624 / 3720 / 2843
Rs.5000-10000 / 5286 / 1929 / 2207 / 2907 / 5703
Rs.10000-50000 / 3233 / 2640 / 2695 / 6914 / 7787
Rs.50000-1 Lakh / 296 / 283 / 556 / 2720 / 7280
Rs.1 Lakh – 5 Lakhs / 164 / 155 / 122 / 1026 / 4785
Rs.5 Lakhs – 10 Lakhs / 104 / 78 / 7 / 90 / 242
Rs.10 Lakhs – 50 Lakhs / 21 / 103 / 8 / 12 / 96
Rs.50 Lakhs –100 Lakhs / - / 9 / 1 / 1 / 21
Rs. 1 Crore– 10 Crores / - / - / 1 / 3 / 1
Rs. 10 Crores– 20 Crores / - / - / - / - / -
Rs. 20 Crores– 30 Crores / - / - / - / - / -
Rs. 30 Crores– 40 Crores / - / - / - / - / -
Rs. 40 Crores– 50 Crores / - / - / - / - / -
Rs. 50 Crores & above / - / - / - / - / -
Total / 39977 / 11491 / 10797 / 20435 / 32597
Percentage to Total / 22.24 / 6.39 / 6.01 / 11.37 / 18.14
20.5 DISTRIBUTION OF ASSESSEES BY TURNOVER SLABS AND
TAX SLABS 2007-08 (Contd.)
Tax Slabs / Turn over slabsRs. 25 – 50 lakhs / Rs. 50 – 75 lakhs / Rs. 75 – 100 lakhs / Rs.
1 - 10 Crores / Rs.
10 – 50 Crores
1 / 7 / 8 / 9 / 10 / 11
Below Rs.1000 / 2139 / 1111 / 602 / 2336 / 252
Rs.1000-5000 / 1637 / 611 / 197 / 371 / 46
Rs.5000-10000 / 1568 / 754 / 348 / 399 / 44
Rs.10000-50000 / 6228 / 1788 / 874 / 1135 / 103
Rs.50000-1 Lakh / 2631 / 1504 / 908 / 868 / 115
Rs.1 Lakh – 5 Lakhs / 7629 / 4453 / 2678 / 4354 / 302
Rs.5 Lakhs –10 Lakhs / 686 / 1414 / 1149 / 4285 / 247
Rs.10 Lakhs - 50 Lakhs / 63 / 92 / 537 / 5004 / 673
Rs.50 Lakhs –100 Lakhs / 28 / 26 / 19 / 380 / 595
Rs. 1 Crore– 10 Crores / - / - / 3 / 42 / 362
Rs. 10 Crores– 20 Crores / 1 / - / - / - / 2
Rs. 20 Crores– 30 Crores / - / - / - / - / -
Rs. 30 Crores– 40 Crores / - / - / - / 1 / -
Rs. 40 Crores– 50 Crores / - / - / - / - / -
Rs. 50 Crores & above / - / - / - / - / -
Total / 22610 / 11753 / 7315 / 19175 / 2741
Percentage to Total / 12.58 / 6.54 / 4.07 / 10.67 / 1.53
20.5 DISTRIBUTION OF ASSESSEES BY TURNOVER SLABS AND
TAX SLABS 2007-08( VAT Act Only ) (Contd.)
Tax Slabs / Turn over slabsRs.50 - 100 Crores / Rs. 100 –200 Crores / Rs. 200 –300 Crores / Rs. 300 –400 Crores
1 / 12 / 13 / 14 / 15
Below Rs.1000 / 15 / 6 / - / -
Rs.1000-5000 / 2 / 2 / - / -
Rs.5000-10000 / 2 / - / 1 / -
Rs.10000-50000 / 11 / 2 / - / 3
Rs.50000-1 Lakh / 32 / - / - / -
Rs.1 Lakh – 5 Lakhs / 21 / 3 / 1 / 1
Rs.5 Lakhs –10 Lakhs / 21 / 2 / - / -
Rs.10 Lakhs - 50 Lakhs / 39 / 20 / 1 / -
Rs.50 Lakhs –100 Lakhs / 100 / 44 / 8 / -
Rs. 1 Crore– 10 Crores / 205 / 84 / 43 / 13
Rs. 10 Crores– 20 Crores / 14 / 17 / 9 / 2
Rs. 20 Crores– 30 Crores / 2 / 2 / 5 / 1
Rs. 30 Crores– 40 Crores / - / - / 4 / 5
Rs. 40 Crores– 50 Crores / 1 / - / 1 / 1
Rs. 50 Crores & above / - / - / 1 / 1
Total / 465 / 182 / 74 / 27
Percentage to Total / 0.26 / 0.10 / 0.04 / 0.02
20.5 DISTRIBUTION OF ASSESSEES BY TURNOVER SLABS AND
TAX SLABS 2007-08( VAT Act Only ) (Concld.)
Tax Slabs / Turn over slabsRs.400 – 500 Crores / Rs. 500 Crores & above / Total / % Contri-bution
1 / 16 / 17 / 18 / 19
Below Rs.1000 / - / - / 40878 / 22.75
Rs.1000-5000 / - / - / 24260 / 13.50
Rs.5000-10000 / - / - / 21148 / 11.77
Rs.10000-50000 / - / - / 33413 / 18.59
Rs.50000-1 Lakh / - / - / 17193 / 9.57
Rs.1 Lakh – 5 Lakhs / - / - / 25694 / 14.30
Rs.5 Lakhs –10 Lakhs / - / - / 8325 / 4.63
Rs.10 Lakhs - 50 Lakhs / - / - / 6669 / 3.71
Rs.50 Lakhs –100 Lakhs / 7 / - / 1239 / 0.69
Rs. 1 Crore– 10 Crores / 13 / 10 / 780 / 0.43
Rs. 10 Crores– 20 Crores / 8 / 3 / 56 / 0.03
Rs. 20 Crores– 30 Crores / 2 / 2 / 14 / 0.01
Rs. 30 Crores– 40 Crores / - / 2 / 12 / 0.01
Rs. 40 Crores– 50 Crores / 3 / 1 / 7 / 0.00
Rs. 50 Crores & above / 1 / 23 / 26 / 0.01
Total / 34 / 41 / 179714 / 100.00
Percentage to Total / 0.02 / 0.02 / 100.00 / -
Source: Special Commissioner and Commissioner of Commercial Taxes Department, Chennai – 5
20.6 DIVISION-WISE NUMBER OF ASSESSEES AND TAX REVENUE
2007-08
CT Divisions /VALUE ADDED TAX
No. of Assessees / % to State / Tax Revenue (Rs.in crores) / % to State1 / 2 / 3 / 4 / 5
Chennai (N) * / 10681 / 5.94 / 2397.19 / 14.48
Chennai (S) * / 28210 / 15.70 / 5690.25 / 34.36
Chennai (E) * / 11826 / 6.58 / 1443.22 / 8.72
Chennai (C) * / 17547 / 9.76 / 3949.65 / 23.85
Tiruchirappalli / 14704 / 8.18 / 376.43 / 2.27
Vellore / 10053 / 5.59 / 372.27 / 2.25
Madurai / 18663 / 10.39 / 229.65 / 1.39
Tirunelveli / 11385 / 6.34 / 236.51 / 1.43
Coimbatore / 34792 / 19.36 / 1285.87 / 7.77
Salem / 21853 / 12.16 / 477.66 / 2.88
TDS Collection / - / - / 99.93 / 0.60
STATE / 179714 / 100.00 / 16558.63 / 100.00
* N: North; S: South; E: East; C: Central
TDS: Tax deducted at source
20.6 DIVISION-WISE NUMBER OF ASSESSEES AND TAX REVENUE
2007-08 (Concld.)
CT Divisions / CSTNo. of Assessees / % to State / Tax Revenue (Rs.in crores) / % to State
1 / 6 / 7 / 8 / 9
Chennai (N) * / 4425 / 9.97 / 127.81 / 7.33
Chennai (S) * / 7467 / 16.83 / 541.66 / 31.07
Chennai (E) * / 3064 / 6.91 / 200.95 / 11.53
Chennai (C) * / 4527 / 10.20 / 239.62 / 13.74
Tiruchirappalli / 1462 / 3.30 / 225.97 / 12.96
Vellore / 1064 / 2.40 / 13.79 / 0.79
Madurai / 2190 / 4.94 / 40.90 / 2.35
Tirunelveli / 3614 / 8.15 / 55.96 / 3.21
Coimbatore / 12453 / 28.07 / 187.54 / 10.76
Salem / 4094 / 9.23 / 109.21 / 6.26
STATE / 44360 / 100.00 / 1743.41 / 100.00
* N: North; S: South; E: East; C: Central
Source: Special Commissioner and Commissioner of Commercial Taxes
Department, Chennai – 5
20.7 TAX SLAB-WISE ASSESSEES AND TAX REVENUE UNDER
VAT 2007-08
Tax Slabs / Number of Assessees / % to Total / Cumulative %1 / 2 / 3 / 4
Below Rs.1000 / 40878 / 22.75 / 22.75
Rs.1000-5000 / 24260 / 13.50 / 36.25
Rs.5000-10000 / 21148 / 11.77 / 48.02
Rs.10000-50000 / 33413 / 18.59 / 66.61
Rs.50000-1 Lakh / 17193 / 9.57 / 76.18
Rs.1 Lakh – 5 Lakhs / 25694 / 14.30 / 90.48
Rs.5 Lakhs -10 Lakhs / 8325 / 4.63 / 95.11
Rs.10 Lakhs -50 Lakhs / 6669 / 3.71 / 98.82
Rs.50 Lakhs -100 Lakhs / 1239 / 0.69 / 99.51
Rs. 1 Crore– 10 Crores / 780 / 0.43 / 99.94
Rs. 10 Crores– 20 Crores / 56 / 0.03 / 99.97
Rs. 20 Crores– 30 Crores / 14 / 0.01 / 99.98
Rs. 30 Crores– 40 Crores / 12 / 0.01 / 99.99
Rs. 40 Crores– 50 Crores / 7 / - / 99.99
Rs. 50 Crores & above / 26 / 0.01 / 100.00
TDS Collection / - / - / -
Total / 179714 / 100.00 / -
Tax Slabs / Tax Revenue (Rs.in Crores) / % to Total / Cumulative %
1 / 5 / 6 / 7
Below Rs.1000 / 1.52 / 0.01 / 0.01
Rs.1000-5000 / 7.46 / 0.04 / 0.05
Rs.5000-10000 / 15.99 / 0.10 / 0.15
Rs.10000-50000 / 95.51 / 0.58 / 0.73
Rs.50000-1 Lakh / 121.99 / 0.74 / 1.47
Rs.1 Lakh – 5 Lakhs / 626.44 / 3.78 / 5.25
Rs.5 Lakhs –10 Lakhs / 571.60 / 3.45 / 8.70
Rs.10 Lakhs –50 Lakhs / 1173.63 / 7.09 / 15.79
Rs.50 Lakhs –100 Lakhs / 821.60 / 4.96 / 20.75
Rs. 1 Crore– 10 Crores / 1844.80 / 11.14 / 31.89
Rs. 10 Crores– 20 Crores / 735.27 / 4.44 / 36.33
Rs. 20 Crores– 30 Crores / 329.43 / 1.99 / 38.32
Rs. 30 Crores– 40 Crores / 400.72 / 2.42 / 40.74
Rs. 40 Crores– 50 Crores / 311.70 / 1.88 / 42.62
Rs. 50 Crores & above / 9401.34 / 56.78 / 99.40
TDS Collection / 99.93 / 0.60 / 100.00
Total / 16558.63 / 100.00 / -
TDS: Tax deducted at source
Source: Special Commissioner and Commissioner of Commercial Taxes Department, Chennai – 5