Income Tax Department
Income Tax Return Statistics
Assessment Year 2017-18
Version 1.0
October 2018
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
Document Version Control
Version Month Remarks
1.0 Oct 2018 The statistics were generated from e-filed returns (digitally signed, e-
verified or where ITRV has been received) and paper returns captured
in system up to 31st August 2018.
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
Table of Contents
Overview .............................................................................................................................. 4
Objective ...................................................................................................................................... 4
Methodology Adopted ................................................................................................................ 4
Consistency Rules ...................................................................................................................... 4
Status wise distribution of returns and key values ................................................................. 5
Limitations .................................................................................................................................... 6
Disclaimer .................................................................................................................................... 6
1. Income Tax Returns - All Taxpayers........................................................................... 7
1.1 All Taxpayers Gross Total Income (AY 2017-18) .................................................. 8
1.2 All Taxpayers - Range of Salary Income (AY 2017-18) ........................................... 9
1.3 All Taxpayers - Range of House Property Income (AY 2017-18)......................... 10
1.4 All Taxpayers - Range of Business Income (AY 2017-18) .................................... 11
1.5 All Taxpayers - Range of Long Term Capital Gains (AY 2017-18) ...................... 12
1.6 All Taxpayers - Range of Short Term Capital Gains (AY 2017-18) ..................... 13
1.7 All Taxpayers - Range of Other Sources Income (AY 2017-18) .......................... 14
1.8 All Taxpayers - Range of Interest Income (AY 2017-18) ....................................... 15
1.9 All Taxpayers- Range of Total Loss Set off (AY 2017-18) .................................... 16
1.10 All Taxpayers - Range of Returned Income (AY 2017-18) .................................... 17
1.11 All Taxpayers - Range of Tax Payable (AY 2017-18) ............................................ 18
2. Income Tax Returns Individuals ............................................................................. 19
2.1 Individual Gross Total Income (AY 2017-18) ........................................................ 20
2.2 Individual- Range of Salary Income (AY 2017-18) ................................................. 21
2.3 Individual- Range of House Property Income (AY 2017-18) ................................. 22
2.4 Individual- Range of Business Income (AY 2017-18) ............................................ 23
2.5 Individual- Range of Long Term Capital Gains (AY 2017-18) .............................. 24
2.6 Individual- Range of Short Term Capital Gains (AY 2017-18) .............................. 25
2.7 Individual- Range of Other Sources Income (AY 2017-18) ................................... 26
2.8 Individual- Range of Interest Income (AY 2017-18) ............................................... 27
2.9 Individual- Range of Total Loss Set off (AY 2017-18) ............................................ 28
2.10 Individual- Range of Returned Income (AY 2017-18) ............................................ 29
2.11 Individual- Range of Tax Payable (AY 2017-18)..................................................... 30
3. Income Tax Returns - HUF......................................................................................... 31
3.1 HUF Gross Total Income (AY 2017-18) ................................................................. 32
3.2 HUF- Range of House Property Income (AY 2017-18).......................................... 33
3.3 HUF- Range of Business Income (AY 2017-18) ..................................................... 34
3.4 HUF- Range of Long Term Capital Gains (AY 2017-18) ....................................... 35
3.5 HUF- Range of Short Term Capital Gains (AY 2017-18) ...................................... 36
3.6 HUF- Range of Other Sources Income (AY 2017-18)............................................ 37
3.7 HUF- Range of Interest Income (AY 2017-18) ........................................................ 38
3.8 HUF- Range of Total Loss Set off (AY 2017-18) .................................................... 39
3.9 HUF- Range of Returned Income (AY 2017-18) ..................................................... 40
3.10 HUF- Range of Tax Payable (AY 2017-18) ............................................................. 41
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4. Income Tax Returns - Firms ....................................................................................... 42
4.1 Firm Gross Total Income (AY 2017-18) ................................................................ 43
4.2 Firm- Range of House Property Income (AY 2017-18) .......................................... 44
4.3 Firm- Range of Business Income (AY 2017-18) ..................................................... 45
4.4 Firm- Range of Long Term Capital Gains (AY 2017-18) ....................................... 46
4.5 Firm- Range of Short Term Capital Gains (AY 2017-18) ....................................... 47
4.6 Firm- Range of Other Sources Income (AY 2017-18) ............................................ 48
4.7 Firm- Range of Interest Income (AY 2017-18) ........................................................ 49
4.8 Firm- Range of Total Loss Set off (AY 2017-18)..................................................... 50
4.9 Firm- Range of Returned Income (AY 2017-18) ..................................................... 51
4.10 Firm- Range of Tax Payable (AY 2017-18).............................................................. 52
5. Income Tax Returns - AOP/BOI ................................................................................ 53
5.1 AOP/BOI Gross Total Income (AY 2017-18) ........................................................ 54
5.2 AOP/BOI- Range of House Property Income (AY 2017-18) ................................. 55
5.3 AOP/BOI- Range of Business Income (AY 2017-18) ............................................. 56
5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2017-18) ............................... 57
5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2017-18) .............................. 58
5.6 AOP/BOI- Range of Other Sources Income (AY 2017-18) ................................... 59
5.7 AOP/BOI- Range of Interest Income (AY 2017-18) ................................................ 60
5.8 AOP/BOI- Range of Total Loss Set off (AY 2017-18) ............................................ 61
5.9 AOP/BOI- Range of Returned Income (AY 2017-18) ............................................. 62
5.10 AOP/BOI- Range of Tax Payable (AY 2017-18) ..................................................... 63
6. Income Tax Returns - Company................................................................................ 64
6.1 Company Gross Total Income (AY 2017-18) ....................................................... 65
6.2 Company- Range of House Property Income (AY 2017-18) ................................. 66
6.3 Company- Range of Business Income (AY 2017-18) ............................................ 67
6.4 Company- Range of Long Term Capital Gains (AY 2017-18) .............................. 68
6.5 Company- Range of Short Term Capital Gains (AY 2017-18).............................. 69
6.6 Company- Range of Other Sources Income (AY 2017-18) ................................... 70
6.7 Company- Range of Interest Income (AY 2017-18) ............................................... 71
6.8 Company- Range of Total Loss Set off (AY 2017-18)............................................ 72
6.9 Company- Range of Returned Income (AY 2017-18) ............................................ 73
6.10 Company- Range of Tax Payable (AY 2017-18) .................................................... 74
7. Type of Business .......................................................................................................... 75
7.1 Type of Business Corporate and Non- corporate Taxpayers (AY 2017-18)..... 76
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
Overview
Objective
The objective of publishing this statistics is to encourage wider use and analysis of Income-tax
data by Departmental personnel and academicians.
Methodology Adopted
The methodology adopted is as under:
i. The template for statistics was prepared on the basis of previous statistics published by
the Department and assessment of information available in various databases of the
Income Tax Department.
ii. The statistics have been generated from e-filed returns (digitally signed, e-verified or
where ITRV has been received) and paper returns captured in system.
iii. In cases where more than one return is submitted, the values in the latest return have
been considered.
iv. Consistency Rules were defined (given below) to eliminate returns with inconsistent data.
4,98,76,738 returns were checked against consistency rules and 4,98,68,380 returns
meeting the consistency rules were used for statistical analysis
v. Certain statistics have been mentioned in lakh (100 thousand) and crore (10 million).
vi. Various terms used in the statistics have been defined below respective tables.
Consistency Rules
i. Rule 1: Total Capital Gains in Part B TI = STCG (including negative) + LTCG (zero and
positive only)
ii. Rule 2: Income from Other Sources (Part B TI)>=Gross Interest Income (Schedule OS)
iii. Rule 3: Salary income is shown by Individual category of assesses.
iv. Rule 4: Gross Total Income(GTI)>=0
v. Rule 5: Gross Total Income (GTI) = salary + income from house property + non-negative
total income from business/profession + non-negative total capital gain + non-negative
income from other sources - (brought forward loss setoff + current year loss setoff)
vi. Rule 6 : Return Income = Gross Total Income (GTI) - Deduction u/s Chapter VIA
Deduction u/s 10A or 10AA (wherever applicable)
vii. Rule 7: Aggregate Tax Liability >=0
viii. Rule 8: Aggregate Tax Liability <= Higher of Return Income & Deemed Total Income
under section 115JC/115JB
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
Status wise distribution of returns and key values
The status wise distribution of 4,98,68,380 returns selected (after applying consistency rules) for
statistical analysis is as under:
Individual 4,66,75,114
HUF 10,70,688
Firm 11,04,509
AOP/BOI 69,727
Companies 7,92,268
Others 1,56,074
Total 4,98,68,380
Note: Others include Trusts, Cooperative Society, LLP, Local Authority and Artificial Juridical Person.
The status wise distribution of key values (In INR Crore) is as under:
Individual HUF Firm AOP/BOI Companies Others Total
Salary
15,94,486 - - - - - 15,94,486
Income
House
Property 31,957 4,236 3,549 318 13,413 1,105 54,578
Income
Business
8,18,724 19,679 90,866 3,774 11,68,526 36,093 21,37,662
Income
Long Term
52,229 1,595 3,446 349 73,659 2,090 1,33,368
Capital Gains
Short Term
16,493 1,138 1,245 4,258 29,650 5,451 58,236
Capital Gains
Other
Sources 3,29,386 19,847 4,460 2,751 1,47,090 7,100 5,10,633
Income
Total
(Addition of 28,43,275 46,494 1,03,566 11,450 14,32,339 51,838 44,88,963
above)
Total Loss
26,435 586 5,455 2,367 1,50,237 5,617 1,90,697
Setoff
Gross Total
28,16,840 45,908 98,111 9,083 12,82,102 46,221 42,98,265
Income
Return
24,55,967 42,064 94,912 8,807 11,53,633 36,362 37,91,745
Income
Aggregate
2,73,405 4,239 31,603 1,935 3,95,720 10,785 7,17,687
Tax Liability
Note: The difference in Gross Total Income from calculated amount is on account of difference in
representation of setoff of losses. Minor difference is also on account of rounding off of values.
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
Limitations
The statistics relating to sources of income have been prepared on the basis of values
mentioned in e-filed returns and values captured from paper returns and the same may contain
data entry errors on the part of the taxpayers/ return filers. Therefore, the accuracy of the
statistics is limited by the accuracy of returns.
Disclaimer
Whilst the Income Tax Statistics have been prepared in good faith, it is not and does not purport
to be comprehensive. Neither Income Tax Department, nor any of its officers or employees
accept any liability or responsibility for the accuracy, reasonableness or completeness of, or for
any errors, omissions or misstatements, negligent or otherwise, relating to the data or any
representation or warranty, express or implied, with respect to the information contained in this
Income Tax Statistics or on the data on which this Statistics is based and liability therefore is
hereby expressly disclaimed.
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1. Income Tax Returns - All Taxpayers
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.1 All Taxpayers Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 9,22,517 - -
>0 and <=1,50,000 29,05,385 21,124 0.73
>150,000 and <= 2,00,000 13,26,333 23,472 1.77
>2,00,000 and <=2,50,000 25,36,062 58,232 2.30
>2,50,000 and <= 3,50,000 1,41,81,949 4,28,474 3.02
>3,50,000 and <= 4,00,000 44,09,864 1,64,578 3.73
>4,00,000 and <= 4,50,000 36,67,534 1,55,671 4.24
>4,50,000 and <= 5,00,000 31,86,517 1,51,017 4.74
>5,00,000 and <= 5,50,000 24,08,827 1,26,105 5.24
>5,50,000 and <= 9,50,000 89,72,323 6,31,608 7.04
>9,50,000 and <= 10,00,000 4,95,137 48,254 9.75
>10,00,000 and <=15,00,000 25,15,650 3,01,178 11.97
>15,00,000 and <= 20,00,000 8,90,398 1,53,013 17.18
>20,00,000 and <= 25,00,000 4,53,925 1,01,007 22.25
>25,00,000 and <= 50,00,000 6,40,980 2,15,638 33.64
>50,00,000 and <= 1,00,00,000 2,14,840 1,48,763 69.24
>1,00,00,000 and <=5,00,00,000 1,16,128 2,23,593 192.54
>5,00,00,000 and <=10,00,00,000 11,683 80,957 692.95
>10,00,00,000 and <=25,00,00,000 6,960 1,07,297 1,541.62
>25,00,00,000 and <=50,00,00,000 2,480 85,967 3,466.41
>50,00,00,000 and <=100,00,00,000 1,400 97,738 6,981.29
>100,00,00,000 and <=500,00,00,000 1,185 2,46,485 20,800.42
>500,00,00,000 303 7,28,093 2,40,294.72
Total 4,98,68,380 42,98,264
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
4. Apart from the number of taxpayers who filed return of income as above, approximately
2.04 crore taxpayers paid taxes but did not file return for AY 2017-18.
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.2 All Taxpayers - Range of Salary Income (AY 2017-18)
Sum of Salary Average Salary
Range (in INR) No. of Returns Income (in Crore Income (in Lakh
INR) INR)
<0 - - -
=0 2,65,69,554 - -
>0 and <=1,50,000 17,45,878 15,885 0.91
>150,000 and <= 2,00,000 9,95,266 17,686 1.78
>2,00,000 and <=2,50,000 13,13,975 29,987 2.28
>2,50,000 and <= 3,50,000 30,09,390 90,524 3.01
>3,50,000 and <= 4,00,000 15,93,322 59,774 3.75
>4,00,000 and <= 4,50,000 16,86,545 71,774 4.26
>4,50,000 and <= 5,00,000 16,67,740 79,133 4.74
>5,00,000 and <= 5,50,000 13,71,113 71,935 5.25
>5,50,000 and <= 9,50,000 63,24,662 4,48,121 7.09
>9,50,000 and <= 10,00,000 3,55,535 34,644 9.74
>10,00,000 and <=15,00,000 17,72,799 2,11,894 11.95
>15,00,000 and <= 20,00,000 6,20,316 1,06,799 17.22
>20,00,000 and <= 25,00,000 3,18,262 70,837 22.26
>25,00,000 and <= 50,00,000 3,85,446 1,27,731 33.14
>50,00,000 and <= 1,00,00,000 97,120 65,885 67.84
>1,00,00,000 and <=5,00,00,000 39,203 68,683 175.20
>5,00,00,000 and <=10,00,00,000 1,615 10,818 669.85
>10,00,00,000 and <=25,00,00,000 526 7,579 1,440.87
>25,00,00,000 and <=50,00,00,000 88 2,934 3,334.09
>50,00,00,000 and <=100,00,00,000 23 1,581 6,873.91
>100,00,00,000 and <=500,00,00,000 2 283 14,150.00
>500,00,00,000 - - -
Total 4,98,68,380 15,94,487
Notes
1. Salary Income is the income under the head "Salaries" as computed in the return of
income
2. The "Sum of Salary Income" is the sum of Salary Income of all returns within the value
range slab.
3. The "Average Salary Income" is the average Salary Income within the value range slab
i.e. "Sum of Salary Income" divided by total number of returns within the value range slab
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.3 All Taxpayers - Range of House Property Income (AY 2017-18)
Sum of House Average House
Range (in INR) No. of Returns Property Income Property Income
(in Crore INR) (in Lakh INR)
<0 38,48,534 -41,036 -1.07
=0 4,25,92,291 - -
>0 and <=1,50,000 20,07,600 14,370 0.72
>150,000 and <= 2,00,000 3,43,297 5,926 1.73
>2,00,000 and <=2,50,000 2,43,986 5,428 2.22
>2,50,000 and <= 3,50,000 3,17,936 9,338 2.94
>3,50,000 and <= 4,00,000 87,951 3,288 3.74
>4,00,000 and <= 4,50,000 71,454 3,025 4.23
>4,50,000 and <= 5,00,000 51,612 2,446 4.74
>5,00,000 and <= 5,50,000 43,429 2,272 5.23
>5,50,000 and <= 9,50,000 1,46,400 10,133 6.92
>9,50,000 and <= 10,00,000 7,262 708 9.75
>10,00,000 and <=15,00,000 43,026 5,207 12.10
>15,00,000 and <= 20,00,000 19,283 3,322 17.23
>20,00,000 and <= 25,00,000 11,199 2,496 22.29
>25,00,000 and <= 50,00,000 20,150 6,904 34.26
>50,00,000 and <= 1,00,00,000 8,238 5,661 68.72
>1,00,00,000 and <=5,00,00,000 4,275 7,860 183.86
>5,00,00,000 and <=10,00,00,000 280 1,918 685.00
>10,00,00,000 and <=25,00,00,000 124 1,725 1,391.13
>25,00,00,000 and <=50,00,00,000 33 1,158 3,509.09
>50,00,00,000 and <=100,00,00,000 15 1,008 6,720.00
>100,00,00,000 and <=500,00,00,000 4 761 19,025.00
>500,00,00,000 1 660 66,000.00
Total 4,98,68,380 54,578
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income.
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward to future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab.
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.4 All Taxpayers - Range of Business Income (AY 2017-18)
Sum of
Average Business
No. of Business
Range (in INR) Income (in Lakh
Returns Income (in
INR)
Crore INR)
<0 - - -
=0 2,78,01,320 - -
>0 and <=1,50,000 30,22,827 23,115 0.76
>150,000 and <= 2,00,000 12,64,524 22,307 1.76
>2,00,000 and <=2,50,000 19,15,578 43,736 2.28
>2,50,000 and <= 3,50,000 84,17,999 2,51,991 2.99
>3,50,000 and <= 4,00,000 19,00,091 70,725 3.72
>4,00,000 and <= 4,50,000 12,76,456 53,977 4.23
>4,50,000 and <= 5,00,000 9,05,772 42,935 4.74
>5,00,000 and <= 5,50,000 6,14,611 32,111 5.22
>5,50,000 and <= 9,50,000 16,86,086 1,16,783 6.93
>9,50,000 and <= 10,00,000 87,037 8,488 9.75
>10,00,000 and <=15,00,000 4,24,964 51,134 12.03
>15,00,000 and <= 20,00,000 1,64,311 28,228 17.18
>20,00,000 and <= 25,00,000 86,711 19,341 22.31
>25,00,000 and <= 50,00,000 1,53,387 53,068 34.60
>50,00,000 and <= 1,00,00,000 77,184 54,347 70.41
>1,00,00,000 and <=5,00,00,000 52,253 1,07,802 206.31
>5,00,00,000 and <=10,00,00,000 7,726 53,922 697.93
>10,00,00,000 and <=25,00,00,000 5,124 79,439 1,550.33
>25,00,00,000 and <=50,00,00,000 1,992 69,268 3,477.31
>50,00,00,000 and <=100,00,00,000 1,137 79,212 6,966.75
>100,00,00,000 and <=500,00,00,000 1,016 2,12,830 20,947.83
>500,00,00,000 274 6,62,902 2,41,935.04
Total 4,98,68,380 21,37,661
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab
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Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.5 All Taxpayers - Range of Long Term Capital Gains (AY 2017-18)
Sum of Long
Average Long Term
No. of Term Capital
Range (in INR) Capital Gains
Returns Gains Income (in
Income(in Lakh INR)
Crore INR)
<0 - - -
=0 4,95,28,653 - -
>0 and <=1,50,000 1,43,114 755 0.53
>150,000 and <= 2,00,000 21,466 375 1.75
>2,00,000 and <=2,50,000 17,764 399 2.25
>2,50,000 and <= 3,50,000 26,801 792 2.96
>3,50,000 and <= 4,00,000 8,805 329 3.74
>4,00,000 and <= 4,50,000 7,331 311 4.24
>4,50,000 and <= 5,00,000 6,528 310 4.75
>5,00,000 and <= 5,50,000 5,455 286 5.24
>5,50,000 and <= 9,50,000 28,833 2,097 7.27
>9,50,000 and <= 10,00,000 2,448 239 9.76
>10,00,000 and <=15,00,000 17,314 2,130 12.30
>15,00,000 and <= 20,00,000 10,442 1,814 17.37
>20,00,000 and <= 25,00,000 7,254 1,624 22.39
>25,00,000 and <= 50,00,000 16,666 5,858 35.15
>50,00,000 and <= 1,00,00,000 9,733 6,833 70.20
>1,00,00,000 and <=5,00,00,000 7,752 15,846 204.41
>5,00,00,000 and <=10,00,00,000 997 6,877 689.77
>10,00,00,000 and <=25,00,00,000 587 8,903 1,516.70
>25,00,00,000 and <=50,00,00,000 196 6,682 3,409.18
>50,00,00,000 and <=100,00,00,000 113 7,876 6,969.91
>100,00,00,000 and <=500,00,00,000 104 22,464 21,600.00
>500,00,00,000 24 40,567 1,69,029.17
Total 4,98,68,380 1,33,367
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s)as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
12
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.6 All Taxpayers - Range of Short Term Capital Gains (AY 2017-18)
Sum of Short
Average Short Term
No. of Term Capital
Range (in INR) Capital Gains Income
Returns Gains Income (in
(in Lakh INR)
Crore INR)
<0 - - -
=0 4,87,61,917 - -
>0 and <=1,50,000 9,20,824 2,797 0.30
>150,000 and <= 2,00,000 36,210 628 1.73
>2,00,000 and <=2,50,000 25,105 562 2.24
>2,50,000 and <= 3,50,000 31,991 944 2.95
>3,50,000 and <= 4,00,000 10,614 398 3.75
>4,00,000 and <= 4,50,000 8,283 352 4.25
>4,50,000 and <= 5,00,000 7,059 335 4.75
>5,00,000 and <= 5,50,000 5,656 297 5.25
>5,50,000 and <= 9,50,000 24,329 1,745 7.17
>9,50,000 and <= 10,00,000 1,821 178 9.77
>10,00,000 and <=15,00,000 10,646 1,293 12.15
>15,00,000 and <= 20,00,000 5,367 926 17.25
>20,00,000 and <= 25,00,000 3,404 760 22.33
>25,00,000 and <= 50,00,000 6,732 2,338 34.73
>50,00,000 and <= 1,00,00,000 3,644 2,538 69.65
>1,00,00,000 and <=5,00,00,000 3,486 7,343 210.64
>5,00,00,000 and <=10,00,00,000 591 4,096 693.06
>10,00,00,000 and <=25,00,00,000 414 6,375 1,539.86
>25,00,00,000 and <=50,00,00,000 142 5,006 3,525.35
>50,00,00,000 and <=100,00,00,000 82 5,903 7,198.78
>100,00,00,000 and <=500,00,00,000 60 11,204 18,673.33
>500,00,00,000 3 2,219 73,966.67
Total 4,98,68,380 58,237
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains".
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab.
13
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.7 All Taxpayers - Range of Other Sources Income (AY 2017-18)
Sum of Other Average Other
Range (in INR) No. of Returns Sources Income Sources Income (in
(in Crore INR) Lakh INR)
<0 - - -
=0 2,08,00,112 - -
>0 and <=1,50,000 2,19,89,867 72,739 0.33
>150,000 and <= 2,00,000 15,41,593 26,830 1.74
>2,00,000 and <=2,50,000 12,92,582 29,174 2.26
>2,50,000 and <= 3,50,000 21,69,816 63,762 2.94
>3,50,000 and <= 4,00,000 4,67,449 17,440 3.73
>4,00,000 and <= 4,50,000 3,21,028 13,600 4.24
>4,50,000 and <= 5,00,000 2,41,064 11,427 4.74
>5,00,000 and <= 5,50,000 1,73,074 9,057 5.23
>5,50,000 and <= 9,50,000 5,51,206 38,549 6.99
>9,50,000 and <= 10,00,000 29,157 2,842 9.75
>10,00,000 and <=15,00,000 1,46,187 17,490 11.96
>15,00,000 and <= 20,00,000 50,160 8,604 17.15
>20,00,000 and <= 25,00,000 24,273 5,401 22.25
>25,00,000 and <= 50,00,000 39,416 13,412 34.03
>50,00,000 and <= 1,00,00,000 16,269 11,119 68.34
>1,00,00,000 and <=5,00,00,000 11,381 23,039 202.43
>5,00,00,000 and <=10,00,00,000 1,693 11,844 699.59
>10,00,00,000 and <=25,00,00,000 1,131 17,746 1,569.05
>25,00,00,000 and <=50,00,00,000 436 15,106 3,464.68
>50,00,00,000 and <=100,00,00,000 254 17,405 6,852.36
>100,00,00,000 and <=500,00,00,000 197 38,536 19,561.42
>500,00,00,000 35 45,511 1,30,031.43
Total 4,98,68,380 5,10,633
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income.
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab.
14
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.8 All Taxpayers - Range of Interest Income (AY 2017-18)
Sum of Interest
Average Interest
Range (in INR) No. of Returns Income (in Crore
Income (in Lakh INR)
INR)
<0 - - -
=0 4,00,03,917 - -
>0 and <=1,50,000 81,53,833 22,155 0.27
>150,000 and <= 2,00,000 3,98,703 6,921 1.74
>2,00,000 and <=2,50,000 2,94,024 6,602 2.25
>2,50,000 and <= 3,50,000 3,66,398 10,777 2.94
>3,50,000 and <= 4,00,000 1,08,865 4,069 3.74
>4,00,000 and <= 4,50,000 82,079 3,479 4.24
>4,50,000 and <= 5,00,000 64,568 3,062 4.74
>5,00,000 and <= 5,50,000 50,535 2,648 5.24
>5,50,000 and <= 9,50,000 1,90,137 13,428 7.06
>9,50,000 and <= 10,00,000 11,461 1,117 9.75
>10,00,000 and <=15,00,000 63,127 7,604 12.05
>15,00,000 and <= 20,00,000 25,750 4,433 17.22
>20,00,000 and <= 25,00,000 13,524 3,013 22.28
>25,00,000 and <= 50,00,000 23,298 7,982 34.26
>50,00,000 and <= 1,00,00,000 10,116 6,907 68.28
>1,00,00,000 and <=5,00,00,000 6,532 12,753 195.24
>5,00,00,000 and <=10,00,00,000 777 5,369 690.99
>10,00,00,000 and <=25,00,00,000 429 6,616 1,542.19
>25,00,00,000 and <=50,00,00,000 162 5,651 3,488.27
>50,00,00,000 and <=100,00,00,000 78 5,422 6,951.28
>100,00,00,000 and <=500,00,00,000 59 10,740 18,203.39
>500,00,00,000 8 7,329 91,612.50
Total 4,98,68,380 1,58,077
Notes
1. The Interest Income is already included in the Income from Other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range slab
i.e. "Sum of Interest Income" divided by total number of returns within the value range
slab.
15
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.9 All Taxpayers- Range of Total Loss Set off (AY 2017-18)
Sum of Total Loss Average Total
Range (in INR) No. of Returns Set Off (in Crore Loss Set off (in
INR) Lakh INR)
<0 - - -
=0 4,81,46,792 - -
>0 and <=1,50,000 11,14,317 6,741 0.60
>150,000 and <= 2,00,000 3,36,740 6,310 1.87
>2,00,000 and <=2,50,000 44,427 992 2.23
>2,50,000 and <= 3,50,000 57,030 1,684 2.95
>3,50,000 and <= 4,00,000 19,013 711 3.74
>4,00,000 and <= 4,50,000 15,205 645 4.24
>4,50,000 and <= 5,00,000 12,262 582 4.75
>5,00,000 and <= 5,50,000 10,078 528 5.24
>5,50,000 and <= 9,50,000 41,846 2,983 7.13
>9,50,000 and <= 10,00,000 2,935 286 9.74
>10,00,000 and <=15,00,000 18,556 2,264 12.20
>15,00,000 and <= 20,00,000 9,788 1,693 17.30
>20,00,000 and <= 25,00,000 6,412 1,432 22.33
>25,00,000 and <= 50,00,000 13,753 4,815 35.01
>50,00,000 and <= 1,00,00,000 7,951 5,553 69.84
>1,00,00,000 and <=5,00,00,000 8,166 17,073 209.07
>5,00,00,000 and <=10,00,00,000 1,382 9,639 697.47
>10,00,00,000 and <=25,00,00,000 977 15,017 1,537.05
>25,00,00,000 and <=50,00,00,000 342 12,093 3,535.96
>50,00,00,000 and <=100,00,00,000 195 13,676 7,013.33
>100,00,00,000 and <=500,00,00,000 175 35,155 20,088.57
>500,00,00,000 38 50,826 1,33,752.63
Total 4,98,68,380 1,90,698
Notes
1. Total Loss Set Off is the sum of current year losses set off and brought forward losses
set off against current year's income in the "Computation of total income" Schedule of
return of income.
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value range
slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the value
range slab.
16
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.10 All Taxpayers - Range of Returned Income (AY 2017-18)
Sum of
Average Returned
No. of Returned
Range (in INR) Income (in Lakh
Returns Income (in
INR)
Crore INR)
<0 - - -
=0 11,34,802 - -
>0 and <=1,50,000 31,66,687 24,416 0.77
>150,000 and <= 2,00,000 17,43,568 30,924 1.77
>2,00,000 and <=2,50,000 37,36,659 85,949 2.30
>2,50,000 and <= 3,50,000 2,02,24,674 6,03,035 2.98
>3,50,000 and <= 4,00,000 36,07,912 1,34,683 3.73
>4,00,000 and <= 4,50,000 24,66,092 1,04,578 4.24
>4,50,000 and <= 5,00,000 24,23,686 1,15,676 4.77
>5,00,000 and <= 5,50,000 15,17,243 79,592 5.25
>5,50,000 and <= 9,50,000 57,66,687 4,06,355 7.05
>9,50,000 and <= 10,00,000 3,49,968 34,125 9.75
>10,00,000 and <=15,00,000 17,51,676 2,10,653 12.03
>15,00,000 and <= 20,00,000 7,09,295 1,22,106 17.22
>20,00,000 and <= 25,00,000 3,73,560 83,113 22.25
>25,00,000 and <= 50,00,000 5,60,006 1,89,643 33.86
>50,00,000 and <= 1,00,00,000 2,02,381 1,41,176 69.76
>1,00,00,000 and <=5,00,00,000 1,10,445 2,14,785 194.47
>5,00,00,000 and <=10,00,00,000 11,293 78,331 693.62
>10,00,00,000 and <=25,00,00,000 6,684 1,02,845 1,538.67
>25,00,00,000 and <=50,00,00,000 2,371 81,887 3,453.69
>50,00,00,000 and <=100,00,00,000 1,320 92,054 6,973.79
>100,00,00,000 and <=500,00,00,000 1,094 2,24,550 20,525.59
>500,00,00,000 277 6,31,271 2,27,895.67
Total 4,98,68,380 37,91,747
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income
2. The "Sum of Returned Income" is the sum of Returned Income of all retu rns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
17
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
1.11 All Taxpayers - Range of Tax Payable (AY 2017-18)
Sum of Tax Average Tax
Range (in INR) No. of Returns Payable (in Payable (in Lakh
Crore INR) INR)
<0 - - -
=0 2,15,84,260 - -
>0 and <=1,50,000 2,47,72,082 67,164 0.27
>150,000 and <= 2,00,000 7,11,614 12,320 1.73
>2,00,000 and <=2,50,000 4,82,718 10,796 2.24
>2,50,000 and <= 3,50,000 6,37,057 18,845 2.96
>3,50,000 and <= 4,00,000 2,21,131 8,273 3.74
>4,00,000 and <= 4,50,000 1,79,082 7,596 4.24
>4,50,000 and <= 5,00,000 1,45,789 6,913 4.74
>5,00,000 and <= 5,50,000 1,20,193 6,300 5.24
>5,50,000 and <= 9,50,000 4,83,863 34,475 7.12
>9,50,000 and <= 10,00,000 31,435 3,064 9.75
>10,00,000 and <=15,00,000 1,87,166 22,695 12.13
>15,00,000 and <= 20,00,000 88,251 15,225 17.25
>20,00,000 and <= 25,00,000 51,005 11,387 22.33
>25,00,000 and <= 50,00,000 87,193 30,102 34.52
>50,00,000 and <= 1,00,00,000 45,763 31,458 68.74
>1,00,00,000 and <=5,00,00,000 31,672 62,262 196.58
>5,00,00,000 and <=10,00,00,000 3,826 26,559 694.17
>10,00,00,000 and <=25,00,00,000 2,427 37,062 1,527.07
>25,00,00,000 and <=50,00,00,000 915 31,862 3,482.19
>50,00,00,000 and <=100,00,00,000 458 31,686 6,918.34
>100,00,00,000 and <=500,00,00,000 386 77,375 20,045.34
>500,00,00,000 94 1,64,269 1,74,754.26
Total 4,98,68,380 7,17,688
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after giving
credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for taxes
paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
18
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2. Income Tax Returns Individuals
19
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.1 Individual Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 1,35,036 - -
>0 and <=1,50,000 20,57,823 16,851 0.82
>150,000 and <= 2,00,000 11,95,080 21,178 1.77
>2,00,000 and <=2,50,000 22,71,171 52,023 2.29
>2,50,000 and <= 3,50,000 1,38,43,648 4,18,740 3.02
>3,50,000 and <= 4,00,000 43,26,599 1,61,457 3.73
>4,00,000 and <= 4,50,000 35,94,142 1,52,565 4.24
>4,50,000 and <= 5,00,000 31,25,186 1,48,101 4.74
>5,00,000 and <= 5,50,000 23,59,507 1,23,524 5.24
>5,50,000 and <= 9,50,000 87,63,810 6,16,684 7.04
>9,50,000 and <= 10,00,000 4,78,815 46,663 9.75
>10,00,000 and <=15,00,000 24,21,663 2,89,805 11.97
>15,00,000 and <= 20,00,000 8,46,187 1,45,382 17.18
>20,00,000 and <= 25,00,000 4,26,446 94,866 22.25
>25,00,000 and <= 50,00,000 5,77,563 1,93,324 33.47
>50,00,000 and <= 1,00,00,000 1,71,094 1,17,364 68.60
>1,00,00,000 and <=5,00,00,000 74,983 1,34,512 179.39
>5,00,00,000 and <=10,00,00,000 4,201 28,330 674.36
>10,00,00,000 and <=25,00,00,000 1,642 24,103 1,467.90
>25,00,00,000 and <=50,00,00,000 339 11,311 3,336.58
>50,00,00,000 and <=100,00,00,000 118 8,123 6,883.90
>100,00,00,000 and <=500,00,00,000 60 11,014 18,356.67
>500,00,00,000 1 919 91,900.00
Total 4,66,75,114 28,16,839
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
20
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.2 Individual- Range of Salary Income (AY 2017-18)
Sum of Salary
Average Salary
Range (in INR) No. of Returns Income (in
Income (in Lakh INR)
Crore INR)
<0 - - -
=0 2,33,76,288 - -
>0 and <=1,50,000 17,45,878 15,885 0.91
>150,000 and <= 2,00,000 9,95,266 17,686 1.78
>2,00,000 and <=2,50,000 13,13,975 29,987 2.28
>2,50,000 and <= 3,50,000 30,09,390 90,524 3.01
>3,50,000 and <= 4,00,000 15,93,322 59,774 3.75
>4,00,000 and <= 4,50,000 16,86,545 71,774 4.26
>4,50,000 and <= 5,00,000 16,67,740 79,133 4.74
>5,00,000 and <= 5,50,000 13,71,113 71,935 5.25
>5,50,000 and <= 9,50,000 63,24,662 4,48,121 7.09
>9,50,000 and <= 10,00,000 3,55,535 34,644 9.74
>10,00,000 and <=15,00,000 17,72,799 2,11,894 11.95
>15,00,000 and <= 20,00,000 6,20,316 1,06,799 17.22
>20,00,000 and <= 25,00,000 3,18,262 70,837 22.26
>25,00,000 and <= 50,00,000 3,85,446 1,27,731 33.14
>50,00,000 and <= 1,00,00,000 97,120 65,885 67.84
>1,00,00,000 and <=5,00,00,000 39,203 68,683 175.20
>5,00,00,000 and <=10,00,00,000 1,615 10,818 669.85
>10,00,00,000 and <=25,00,00,000 526 7,579 1,440.87
>25,00,00,000 and <=50,00,00,000 88 2,934 3,334.09
>50,00,00,000 and <=100,00,00,000 23 1,581 6,873.91
>100,00,00,000 and <=500,00,00,000 2 283 14,150.00
>500,00,00,000 - - -
Total 4,66,75,114 15,94,487
Notes
1. Salary Income is the income under the head "Salaries" as computed in the return of
income
2. The "Sum of Salary Income" is the sum of Salary Income of all returns within the value
range slab.
3. The "Average Salary Income" is the average Salary Income within the value range slab
i.e. "Sum of Salary Income" divided by total number of returns within the value range
slab.
21
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.3 Individual- Range of House Property Income (AY 2017-18)
Sum of House
Average House
No. of Property
Range (in INR) Property Income(in
Returns Income (in
Lakh INR)
Crore INR)
<0 38,48,202 -41,032 -1.07
=0 3,96,10,188 - -
>0 and <=1,50,000 19,18,813 13,712 0.71
>150,000 and <= 2,00,000 3,25,017 5,610 1.73
>2,00,000 and <=2,50,000 2,27,500 5,059 2.22
>2,50,000 and <= 3,50,000 2,96,933 8,720 2.94
>3,50,000 and <= 4,00,000 81,392 3,043 3.74
>4,00,000 and <= 4,50,000 65,155 2,758 4.23
>4,50,000 and <= 5,00,000 46,923 2,224 4.74
>5,00,000 and <= 5,50,000 38,940 2,037 5.23
>5,50,000 and <= 9,50,000 1,28,688 8,905 6.92
>9,50,000 and <= 10,00,000 6,283 612 9.74
>10,00,000 and <=15,00,000 36,198 4,373 12.08
>15,00,000 and <= 20,00,000 15,440 2,657 17.21
>20,00,000 and <= 25,00,000 8,784 1,958 22.29
>25,00,000 and <= 50,00,000 14,184 4,812 33.93
>50,00,000 and <= 1,00,00,000 4,746 3,230 68.06
>1,00,00,000 and <=5,00,00,000 1,666 2,785 167.17
>5,00,00,000 and <=10,00,00,000 49 319 651.02
>10,00,00,000 and <=25,00,00,000 13 176 1,353.85
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 4,66,75,114 31,958
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward for future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab.
22
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.4 Individual- Range of Business Income (AY 2017-18)
Sum of
No. of Business Average Business
Range (in INR) Returns Income (in Income (in Lakh INR)
Crore INR)
<0 - - -
=0 2,64,35,834 - -
>0 and <=1,50,000 22,46,688 19,186 0.85
>150,000 and <= 2,00,000 11,46,168 20,236 1.77
>2,00,000 and <=2,50,000 17,41,194 39,705 2.28
>2,50,000 and <= 3,50,000 82,42,236 2,46,866 3.00
>3,50,000 and <= 4,00,000 18,48,584 68,793 3.72
>4,00,000 and <= 4,50,000 12,34,166 52,184 4.23
>4,50,000 and <= 5,00,000 8,68,451 41,161 4.74
>5,00,000 and <= 5,50,000 5,84,927 30,557 5.22
>5,50,000 and <= 9,50,000 15,50,936 1,07,046 6.90
>9,50,000 and <= 10,00,000 75,866 7,399 9.75
>10,00,000 and <=15,00,000 3,58,816 43,070 12.00
>15,00,000 and <= 20,00,000 1,27,989 21,950 17.15
>20,00,000 and <= 25,00,000 63,044 14,049 22.28
>25,00,000 and <= 50,00,000 96,504 33,002 34.20
>50,00,000 and <= 1,00,00,000 37,270 25,780 69.17
>1,00,00,000 and <=5,00,00,000 14,929 27,334 183.09
>5,00,00,000 and <=10,00,00,000 1,003 6,758 673.78
>10,00,00,000 and <=25,00,00,000 380 5,731 1,508.16
>25,00,00,000 and <=50,00,00,000 87 2,912 3,347.13
>50,00,00,000 and <=100,00,00,000 29 2,030 7,000.00
>100,00,00,000 and <=500,00,00,000 12 2,114 17,616.67
>500,00,00,000 1 862 86,200.00
Total 4,66,75,114 8,18,725
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab.
23
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.5 Individual- Range of Long Term Capital Gains (AY 2017-18)
Sum of Long Average Long
Term Capital Term Capital
Range (in INR) No. of Returns
Gains Income Gains Income
(in Crore INR) (in Lakh INR)
<0 - - -
=0 4,63,62,100 - -
>0 and <=1,50,000 1,34,133 708 0.53
>150,000 and <= 2,00,000 20,173 352 1.74
>2,00,000 and <=2,50,000 16,708 375 2.24
>2,50,000 and <= 3,50,000 25,320 748 2.95
>3,50,000 and <= 4,00,000 8,273 309 3.74
>4,00,000 and <= 4,50,000 6,844 291 4.25
>4,50,000 and <= 5,00,000 6,109 290 4.75
>5,00,000 and <= 5,50,000 5,082 267 5.25
>5,50,000 and <= 9,50,000 26,705 1,942 7.27
>9,50,000 and <= 10,00,000 2,233 218 9.76
>10,00,000 and <=15,00,000 15,883 1,954 12.30
>15,00,000 and <= 20,00,000 9,482 1,646 17.36
>20,00,000 and <= 25,00,000 6,496 1,454 22.38
>25,00,000 and <= 50,00,000 14,682 5,149 35.07
>50,00,000 and <= 1,00,00,000 8,141 5,705 70.08
>1,00,00,000 and <=5,00,00,000 5,708 11,271 197.46
>5,00,00,000 and <=10,00,00,000 595 4,075 684.87
>10,00,00,000 and <=25,00,00,000 304 4,497 1,479.28
>25,00,00,000 and <=50,00,00,000 77 2,580 3,350.65
>50,00,00,000 and <=100,00,00,000 35 2,437 6,962.86
>100,00,00,000 and <=500,00,00,000 31 5,961 19,229.03
>500,00,00,000 - - -
Total 4,66,75,114 52,229
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
24
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.6 Individual- Range of Short Term Capital Gains (AY 2017-18)
Sum of Short
Average Short Term
No. of Term Capital
Range (in INR) Capital Gains Income(in
Returns Gains Income
Lakh INR)
(in Crore INR)
<0 - - -
=0 4,56,74,167 - -
>0 and <=1,50,000 8,46,394 2,545 0.30
>150,000 and <= 2,00,000 32,288 560 1.73
>2,00,000 and <=2,50,000 22,001 492 2.24
>2,50,000 and <= 3,50,000 27,971 826 2.95
>3,50,000 and <= 4,00,000 9,287 348 3.75
>4,00,000 and <= 4,50,000 7,206 306 4.25
>4,50,000 and <= 5,00,000 6,136 291 4.74
>5,00,000 and <= 5,50,000 4,853 255 5.25
>5,50,000 and <= 9,50,000 20,497 1,466 7.15
>9,50,000 and <= 10,00,000 1,455 142 9.76
>10,00,000 and <=15,00,000 8,510 1,033 12.14
>15,00,000 and <= 20,00,000 4,074 702 17.23
>20,00,000 and <= 25,00,000 2,480 554 22.34
>25,00,000 and <= 50,00,000 4,456 1,533 34.40
>50,00,000 and <= 1,00,00,000 1,972 1,353 68.61
>1,00,00,000 and <=5,00,00,000 1,215 2,275 187.24
>5,00,00,000 and <=10,00,00,000 101 684 677.23
>10,00,00,000 and <=25,00,00,000 43 600 1,395.35
>25,00,00,000 and <=50,00,00,000 6 188 3,133.33
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 2 342 17,100.00
>500,00,00,000 - - -
Total 4,66,75,114 16,495
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab
25
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.7 Individual- Range of Other Sources Income (AY 2017-18)
Sum of Other Average Other
No. of
Range (in INR) Sources Income Sources Income (in
Returns
(in Crore INR) Lakh INR)
<0 - - -
=0 1,88,25,925 - -
>0 and <=1,50,000 2,13,11,064 69,930 0.33
>150,000 and <= 2,00,000 14,54,715 25,313 1.74
>2,00,000 and <=2,50,000 11,78,093 26,532 2.25
>2,50,000 and <= 3,50,000 20,43,038 60,101 2.94
>3,50,000 and <= 4,00,000 4,35,855 16,256 3.73
>4,00,000 and <= 4,50,000 2,95,497 12,519 4.24
>4,50,000 and <= 5,00,000 2,20,692 10,460 4.74
>5,00,000 and <= 5,50,000 1,57,139 8,223 5.23
>5,50,000 and <= 9,50,000 4,91,389 34,306 6.98
>9,50,000 and <= 10,00,000 25,193 2,455 9.74
>10,00,000 and <=15,00,000 1,25,523 15,017 11.96
>15,00,000 and <= 20,00,000 42,631 7,309 17.14
>20,00,000 and <= 25,00,000 20,178 4,487 22.24
>25,00,000 and <= 50,00,000 30,932 10,457 33.81
>50,00,000 and <= 1,00,00,000 11,155 7,525 67.46
>1,00,00,000 and <=5,00,00,000 5,428 10,114 186.33
>5,00,00,000 and <=10,00,00,000 391 2,668 682.35
>10,00,00,000 and <=25,00,00,000 162 2,448 1,511.11
>25,00,00,000 and <=50,00,00,000 32 1,117 3,490.63
>50,00,00,000 and <=100,00,00,000 16 1,094 6,837.50
>100,00,00,000 and <=500,00,00,000 6 1,056 17,600.00
>500,00,00,000 - - -
Total 4,66,75,114 3,29,387
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab
26
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.8 Individual- Range of Interest Income (AY 2017-18)
Sum of
Average Interest
No. of Interest
Range (in INR) Income (in Lakh
Returns Income (in
INR)
Crore INR)
<0 - - -
=0 3,76,87,391 - -
>0 and <=1,50,000 76,01,703 20,037 0.26
>150,000 and <= 2,00,000 3,36,654 5,838 1.73
>2,00,000 and <=2,50,000 2,31,610 5,182 2.24
>2,50,000 and <= 3,50,000 2,96,859 8,749 2.95
>3,50,000 and <= 4,00,000 89,559 3,347 3.74
>4,00,000 and <= 4,50,000 67,163 2,847 4.24
>4,50,000 and <= 5,00,000 52,790 2,504 4.74
>5,00,000 and <= 5,50,000 41,301 2,164 5.24
>5,50,000 and <= 9,50,000 1,54,063 10,872 7.06
>9,50,000 and <= 10,00,000 9,193 896 9.75
>10,00,000 and <=15,00,000 50,223 6,048 12.04
>15,00,000 and <= 20,00,000 20,283 3,489 17.20
>20,00,000 and <= 25,00,000 10,320 2,298 22.27
>25,00,000 and <= 50,00,000 16,746 5,700 34.04
>50,00,000 and <= 1,00,00,000 6,342 4,285 67.57
>1,00,00,000 and <=5,00,00,000 2,717 4,805 176.85
>5,00,00,000 and <=10,00,00,000 139 924 664.75
>10,00,00,000 and <=25,00,00,000 44 646 1,468.18
>25,00,00,000 and <=50,00,00,000 11 343 3,118.18
>50,00,00,000 and <=100,00,00,000 1 50 5,000.00
>100,00,00,000 and <=500,00,00,000 2 271 13,550.00
>500,00,00,000 - - -
Total 4,66,75,114 91,295
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range
slab i.e. "Sum of Interest Income" divided by total number of returns within the value
range slab
27
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.9 Individual- Range of Total Loss Set off (AY 2017-18)
Sum of Total
No. of Average Total Loss
Range (in INR) Loss Set Off (in
Returns Set off (in Lakh INR)
Crore INR)
<0 - - -
=0 4,51,99,447 - -
>0 and <=1,50,000 9,79,894 6,214 0.63
>150,000 and <= 2,00,000 3,25,355 6,111 1.88
>2,00,000 and <=2,50,000 35,883 801 2.23
>2,50,000 and <= 3,50,000 44,591 1,316 2.95
>3,50,000 and <= 4,00,000 14,240 533 3.74
>4,00,000 and <= 4,50,000 11,026 467 4.24
>4,50,000 and <= 5,00,000 8,538 405 4.74
>5,00,000 and <= 5,50,000 6,800 356 5.24
>5,50,000 and <= 9,50,000 25,702 1,815 7.06
>9,50,000 and <= 10,00,000 1,593 155 9.73
>10,00,000 and <=15,00,000 8,955 1,088 12.15
>15,00,000 and <= 20,00,000 4,004 691 17.26
>20,00,000 and <= 25,00,000 2,292 512 22.34
>25,00,000 and <= 50,00,000 3,971 1,365 34.37
>50,00,000 and <= 1,00,00,000 1,653 1,140 68.97
>1,00,00,000 and <=5,00,00,000 1,044 1,947 186.49
>5,00,00,000 and <=10,00,00,000 85 584 687.06
>10,00,00,000 and <=25,00,00,000 32 481 1,503.13
>25,00,00,000 and <=50,00,00,000 7 251 3,585.71
>50,00,00,000 and <=100,00,00,000 1 75 7,500.00
>100,00,00,000 and <=500,00,00,000 1 129 12,900.00
>500,00,00,000 - - -
Total 4,66,75,114 26,436
Notes
1. Total Loss Set Off is the sum of current year losses set off and brought forward losses
set off against current year's income in the "Computation of total income" Schedule of
return of income
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value
range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the
value range slab
28
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.10 Individual- Range of Returned Income (AY 2017-18)
Sum of
Average Returned
Returned
Range (in INR) No. of Returns Income (in Lakh
Income (in
INR)
Crore INR)
<0 - - -
=0 2,78,575 - -
>0 and <=1,50,000 23,44,222 20,127 0.86
>150,000 and <= 2,00,000 16,07,128 28,536 1.78
>2,00,000 and <=2,50,000 34,19,282 78,472 2.29
>2,50,000 and <= 3,50,000 1,98,94,844 5,93,518 2.98
>3,50,000 and <= 4,00,000 35,36,489 1,32,011 3.73
>4,00,000 and <= 4,50,000 24,07,190 1,02,079 4.24
>4,50,000 and <= 5,00,000 23,66,569 1,12,953 4.77
>5,00,000 and <= 5,50,000 14,73,910 77,323 5.25
>5,50,000 and <= 9,50,000 55,87,610 3,93,491 7.04
>9,50,000 and <= 10,00,000 3,34,333 32,599 9.75
>10,00,000 and <=15,00,000 16,71,003 2,00,866 12.02
>15,00,000 and <= 20,00,000 6,68,652 1,15,088 17.21
>20,00,000 and <= 25,00,000 3,47,709 77,332 22.24
>25,00,000 and <= 50,00,000 4,99,773 1,68,429 33.70
>50,00,000 and <= 1,00,00,000 1,60,361 1,10,966 69.20
>1,00,00,000 and <=5,00,00,000 71,189 1,29,444 181.83
>5,00,00,000 and <=10,00,00,000 4,139 27,912 674.37
>10,00,00,000 and <=25,00,00,000 1,626 23,894 1,469.50
>25,00,00,000 and <=50,00,00,000 333 11,115 3,337.84
>50,00,00,000 and <=100,00,00,000 118 8,181 6,933.05
>100,00,00,000 and <=500,00,00,000 58 10,712 18,468.97
>500,00,00,000 1 919 91,900.00
Total 4,66,75,114 24,55,967
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income.
2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
29
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
2.11 Individual- Range of Tax Payable (AY 2017-18)
Sum of Tax
Average Tax Payable
Range (in INR) No. of Returns Payable (in Crore
(in Lakh INR)
INR)
<0 - - -
=0 2,02,48,389 - -
>0 and <=1,50,000 2,33,54,628 62,823 0.27
>150,000 and <= 2,00,000 6,46,977 11,200 1.73
>2,00,000 and <=2,50,000 4,37,647 9,788 2.24
>2,50,000 and <= 3,50,000 5,76,069 17,039 2.96
>3,50,000 and <= 4,00,000 1,99,928 7,479 3.74
>4,00,000 and <= 4,50,000 1,61,529 6,851 4.24
>4,50,000 and <= 5,00,000 1,30,845 6,204 4.74
>5,00,000 and <= 5,50,000 1,07,480 5,634 5.24
>5,50,000 and <= 9,50,000 4,23,146 30,091 7.11
>9,50,000 and <= 10,00,000 26,564 2,589 9.75
>10,00,000 and <=15,00,000 1,53,857 18,618 12.10
>15,00,000 and <= 20,00,000 68,582 11,824 17.24
>20,00,000 and <= 25,00,000 38,379 8,562 22.31
>25,00,000 and <= 50,00,000 59,321 20,449 34.47
>50,00,000 and <= 1,00,00,000 27,705 18,790 67.82
>1,00,00,000 and <=5,00,00,000 13,015 23,135 177.76
>5,00,00,000 and <=10,00,00,000 718 4,821 671.45
>10,00,00,000 and <=25,00,00,000 252 3,741 1,484.52
>25,00,00,000 and <=50,00,00,000 63 2,127 3,376.19
>50,00,00,000 and <=100,00,00,000 16 975 6,093.75
>100,00,00,000 and <=500,00,00,000 4 665 16,625.00
>500,00,00,000 - - -
Total 4,66,75,114 2,73,405
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after
giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for
taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
4. For AY 2017-18, there were the following exemption thresholds for different classes of
taxpayers- (i) For individuals below 60 years of age- Rs.2,50,000/- (ii) For individuals of
60 years of age or more but below 80 years of age- Rs.3,00,000/- and (iii) For individuals
of 80 years of age or more- Rs.5,00,000/-.
30
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3. Income Tax Returns - HUF
31
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.1 HUF Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 10,373 - -
>0 and <=1,50,000 1,62,111 1,121 0.69
>150,000 and <= 2,00,000 64,448 1,135 1.76
>2,00,000 and <=2,50,000 2,10,737 4,992 2.37
>2,50,000 and <= 3,50,000 2,63,166 7,506 2.85
>3,50,000 and <= 4,00,000 55,822 2,094 3.75
>4,00,000 and <= 4,50,000 49,439 2,090 4.23
>4,50,000 and <= 5,00,000 40,222 1,914 4.76
>5,00,000 and <= 5,50,000 30,597 1,600 5.23
>5,50,000 and <= 9,50,000 1,13,950 8,060 7.07
>9,50,000 and <= 10,00,000 7,902 771 9.76
>10,00,000 and <=15,00,000 37,393 4,440 11.87
>15,00,000 and <= 20,00,000 10,384 1,778 17.12
>20,00,000 and <= 25,00,000 4,331 963 22.24
>25,00,000 and <= 50,00,000 6,405 2,166 33.82
>50,00,000 and <= 1,00,00,000 2,380 1,647 69.20
>1,00,00,000 and <=5,00,00,000 922 1,685 182.75
>5,00,00,000 and <=10,00,00,000 69 448 649.28
>10,00,00,000 and <=25,00,00,000 25 390 1,560.00
>25,00,00,000 and <=50,00,00,000 6 186 3,100.00
>50,00,00,000 and <=100,00,00,000 2 154 7,700.00
>100,00,00,000 and <=500,00,00,000 4 767 19,175.00
>500,00,00,000 - - -
Total 10,70,688 45,907
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
32
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.2 HUF- Range of House Property Income (AY 2017-18)
Sum of House Average House
No. of
Range (in INR) Property Income Property Income(in
Returns
(in Crore INR) Lakh INR)
<0 294 -3 -1.02
=0 9,26,152 - -
>0 and <=1,50,000 71,037 533 0.75
>150,000 and <= 2,00,000 14,780 256 1.73
>2,00,000 and <=2,50,000 13,288 298 2.24
>2,50,000 and <= 3,50,000 15,687 460 2.93
>3,50,000 and <= 4,00,000 4,583 172 3.75
>4,00,000 and <= 4,50,000 4,028 170 4.22
>4,50,000 and <= 5,00,000 3,023 143 4.73
>5,00,000 and <= 5,50,000 2,663 139 5.22
>5,50,000 and <= 9,50,000 9,514 651 6.84
>9,50,000 and <= 10,00,000 400 39 9.75
>10,00,000 and <=15,00,000 2,504 304 12.14
>15,00,000 and <= 20,00,000 979 169 17.26
>20,00,000 and <= 25,00,000 498 111 22.29
>25,00,000 and <= 50,00,000 826 282 34.14
>50,00,000 and <= 1,00,00,000 297 201 67.68
>1,00,00,000 and <=5,00,00,000 125 236 188.80
>5,00,00,000 and <=10,00,00,000 9 61 677.78
>10,00,00,000 and <=25,00,00,000 1 14 1,400.00
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 4,236
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward for future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab.
33
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.3 HUF- Range of Business Income (AY 2017-18)
Sum of Business
No. of Average Business
Range (in INR) Income (in Crore
Returns Income (in Lakh INR)
INR)
<0 - - -
=0 5,61,712 - -
>0 and <=1,50,000 89,062 796 0.89
>150,000 and <= 2,00,000 53,277 942 1.77
>2,00,000 and <=2,50,000 1,24,378 2,911 2.34
>2,50,000 and <= 3,50,000 1,03,893 2,992 2.88
>3,50,000 and <= 4,00,000 24,959 938 3.76
>4,00,000 and <= 4,50,000 19,004 806 4.24
>4,50,000 and <= 5,00,000 16,879 804 4.76
>5,00,000 and <= 5,50,000 11,512 602 5.23
>5,50,000 and <= 9,50,000 43,135 3,051 7.07
>9,50,000 and <= 10,00,000 2,965 289 9.75
>10,00,000 and <=15,00,000 11,053 1,316 11.91
>15,00,000 and <= 20,00,000 3,564 609 17.09
>20,00,000 and <= 25,00,000 1,462 325 22.23
>25,00,000 and <= 50,00,000 2,468 842 34.12
>50,00,000 and <= 1,00,00,000 994 694 69.82
>1,00,00,000 and <=5,00,00,000 329 615 186.93
>5,00,00,000 and <=10,00,00,000 30 189 630.00
>10,00,00,000 and <=25,00,00,000 6 104 1,733.33
>25,00,00,000 and <=50,00,00,000 1 29 2,900.00
>50,00,00,000 and <=100,00,00,000 1 60 6,000.00
>100,00,00,000 and <=500,00,00,000 4 764 19,100.00
>500,00,00,000 - - -
Total 10,70,688 19,678
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab
34
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.4 HUF- Range of Long Term Capital Gains (AY 2017-18)
Sum of Long Term
Average Long Term
No. of Capital Gains
Range (in INR) Capital Gains
Returns Income (in Crore
Income(in Lakh INR)
INR)
<0 - - -
=0 10,57,469 - -
>0 and <=1,50,000 6,297 33 0.52
>150,000 and <= 2,00,000 897 16 1.78
>2,00,000 and <=2,50,000 742 17 2.29
>2,50,000 and <= 3,50,000 958 28 2.92
>3,50,000 and <= 4,00,000 324 12 3.70
>4,00,000 and <= 4,50,000 273 12 4.40
>4,50,000 and <= 5,00,000 221 11 4.98
>5,00,000 and <= 5,50,000 177 9 5.08
>5,50,000 and <= 9,50,000 1,010 73 7.23
>9,50,000 and <= 10,00,000 101 10 9.90
>10,00,000 and <=15,00,000 589 72 12.22
>15,00,000 and <= 20,00,000 332 57 17.17
>20,00,000 and <= 25,00,000 233 52 22.32
>25,00,000 and <= 50,00,000 514 178 34.63
>50,00,000 and <= 1,00,00,000 304 214 70.39
>1,00,00,000 and <=5,00,00,000 222 449 202.25
>5,00,00,000 and <=10,00,00,000 16 108 675.00
>10,00,00,000 and <=25,00,00,000 7 111 1,585.71
>25,00,00,000 and <=50,00,00,000 1 39 3,900.00
>50,00,00,000 and <=100,00,00,000 1 93 9,300.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 1,594
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
35
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.5 HUF- Range of Short Term Capital Gains (AY 2017-18)
Sum of Short Average Short
No. of Term Capital Term Capital
Range (in INR) Returns Gains Income (in Gains Income (in
Crore INR) Lakh INR)
<0 - - -
=0 9,97,655 - -
>0 and <=1,50,000 60,816 193 0.32
>150,000 and <= 2,00,000 2,591 45 1.74
>2,00,000 and <=2,50,000 2,022 46 2.27
>2,50,000 and <= 3,50,000 2,379 70 2.94
>3,50,000 and <= 4,00,000 717 27 3.77
>4,00,000 and <= 4,50,000 563 24 4.26
>4,50,000 and <= 5,00,000 428 20 4.67
>5,00,000 and <= 5,50,000 394 21 5.33
>5,50,000 and <= 9,50,000 1,480 106 7.16
>9,50,000 and <= 10,00,000 125 12 9.60
>10,00,000 and <=15,00,000 619 75 12.12
>15,00,000 and <= 20,00,000 269 46 17.10
>20,00,000 and <= 25,00,000 163 37 22.70
>25,00,000 and <= 50,00,000 283 99 34.98
>50,00,000 and <= 1,00,00,000 129 88 68.22
>1,00,00,000 and <=5,00,00,000 43 75 174.42
>5,00,00,000 and <=10,00,00,000 5 28 560.00
>10,00,00,000 and <=25,00,00,000 7 127 1,814.29
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 1,139
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab
36
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.6 HUF- Range of Other Sources Income (AY 2017-18)
Sum of Other Average Other
No. of
Range (in INR) Sources Income Sources Income (in
Returns
(in Crore INR) Lakh INR)
<0 - - -
=0 1,24,487 - -
>0 and <=1,50,000 5,06,219 2,237 0.44
>150,000 and <= 2,00,000 74,939 1,310 1.75
>2,00,000 and <=2,50,000 1,03,058 2,382 2.31
>2,50,000 and <= 3,50,000 1,13,602 3,273 2.88
>3,50,000 and <= 4,00,000 27,196 1,019 3.75
>4,00,000 and <= 4,50,000 21,791 922 4.23
>4,50,000 and <= 5,00,000 17,064 810 4.75
>5,00,000 and <= 5,50,000 13,232 692 5.23
>5,50,000 and <= 9,50,000 46,394 3,271 7.05
>9,50,000 and <= 10,00,000 2,865 279 9.74
>10,00,000 and <=15,00,000 13,188 1,558 11.81
>15,00,000 and <= 20,00,000 3,242 553 17.06
>20,00,000 and <= 25,00,000 1,228 272 22.15
>25,00,000 and <= 50,00,000 1,528 511 33.44
>50,00,000 and <= 1,00,00,000 490 330 67.35
>1,00,00,000 and <=5,00,00,000 153 265 173.20
>5,00,00,000 and <=10,00,00,000 7 42 600.00
>10,00,00,000 and <=25,00,00,000 2 31 1,550.00
>25,00,00,000 and <=50,00,00,000 3 89 2,966.67
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 19,846
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab.
37
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.7 HUF- Range of Interest Income (AY 2017-18)
Sum of
No. of Interest Average Interest
Range (in INR) Returns Income (in Income (in Lakh INR)
Crore INR)
<0 - - -
=0 4,18,554 - -
>0 and <=1,50,000 4,08,289 1,628 0.40
>150,000 and <= 2,00,000 51,947 907 1.75
>2,00,000 and <=2,50,000 53,316 1,214 2.28
>2,50,000 and <= 3,50,000 58,758 1,710 2.91
>3,50,000 and <= 4,00,000 15,623 584 3.74
>4,00,000 and <= 4,50,000 11,792 499 4.23
>4,50,000 and <= 5,00,000 9,041 429 4.75
>5,00,000 and <= 5,50,000 6,982 366 5.24
>5,50,000 and <= 9,50,000 24,750 1,736 7.01
>9,50,000 and <= 10,00,000 1,325 129 9.74
>10,00,000 and <=15,00,000 6,530 776 11.88
>15,00,000 and <= 20,00,000 1,822 312 17.12
>20,00,000 and <= 25,00,000 756 168 22.22
>25,00,000 and <= 50,00,000 899 300 33.37
>50,00,000 and <= 1,00,00,000 236 154 65.25
>1,00,00,000 and <=5,00,00,000 61 101 165.57
>5,00,00,000 and <=10,00,00,000 3 20 666.67
>10,00,00,000 and <=25,00,00,000 1 11 1,100.00
>25,00,00,000 and <=50,00,00,000 3 89 2,966.67
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 11,133
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range
slab i.e. "Sum of Interest Income" divided by total number of returns within the value
range slab
38
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.8 HUF- Range of Total Loss Set off (AY 2017-18)
No. of Total Loss Set Average Total Loss Set
Range (in INR) Returns Off(in Crore INR) off (in Lakh INR)
<0 - - -
=0 10,53,501 - -
>0 and <=1,50,000 12,361 44 0.36
>150,000 and <= 2,00,000 1,158 21 1.81
>2,00,000 and <=2,50,000 543 12 2.21
>2,50,000 and <= 3,50,000 730 22 3.01
>3,50,000 and <= 4,00,000 258 10 3.88
>4,00,000 and <= 4,50,000 212 9 4.25
>4,50,000 and <= 5,00,000 176 8 4.55
>5,00,000 and <= 5,50,000 143 7 4.90
>5,50,000 and <= 9,50,000 654 47 7.19
>9,50,000 and <= 10,00,000 59 6 10.17
>10,00,000 and <=15,00,000 285 35 12.28
>15,00,000 and <= 20,00,000 156 27 17.31
>20,00,000 and <= 25,00,000 104 23 22.12
>25,00,000 and <= 50,00,000 186 64 34.41
>50,00,000 and <= 1,00,00,000 97 64 65.98
>1,00,00,000 and <=5,00,00,000 56 109 194.64
>5,00,00,000 and <=10,00,00,000 6 39 650.00
>10,00,00,000 and <=25,00,00,000 3 41 1,366.67
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 588
Notes
1. Total Loss Set Off is the sum of current year losses set off and brought forward losses
set off against current year's income in the "Computation of total income" Schedule of
return of income
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value
range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the
value range slab
39
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.9 HUF- Range of Returned Income (AY 2017-18)
Sum of Returned
No. of Average Returned
Range (in INR) Income (in Crore
Returns Income (in Lakh INR)
INR)
<0 - - -
=0 34,660 - -
>0 and <=1,50,000 1,53,719 1,207 0.79
>150,000 and <= 2,00,000 71,834 1,268 1.77
>2,00,000 and <=2,50,000 2,65,129 6,303 2.38
>2,50,000 and <= 3,50,000 2,57,595 7,375 2.86
>3,50,000 and <= 4,00,000 45,148 1,688 3.74
>4,00,000 and <= 4,50,000 35,986 1,527 4.24
>4,50,000 and <= 5,00,000 36,862 1,761 4.78
>5,00,000 and <= 5,50,000 25,430 1,331 5.23
>5,50,000 and <= 9,50,000 88,876 6,318 7.11
>9,50,000 and <= 10,00,000 7,549 738 9.78
>10,00,000 and <=15,00,000 26,657 3,168 11.88
>15,00,000 and <= 20,00,000 8,376 1,435 17.13
>20,00,000 and <= 25,00,000 3,795 847 22.32
>25,00,000 and <= 50,00,000 5,805 1,981 34.13
>50,00,000 and <= 1,00,00,000 2,286 1,592 69.64
>1,00,00,000 and <=5,00,00,000 877 1,625 185.29
>5,00,00,000 and <=10,00,00,000 68 436 641.18
>10,00,00,000 and <=25,00,00,000 24 368 1,533.33
>25,00,00,000 and <=50,00,00,000 6 186 3,100.00
>50,00,00,000 and <=100,00,00,000 2 154 7,700.00
>100,00,00,000 and <=500,00,00,000 4 756 18,900.00
>500,00,00,000 - - -
Total 10,70,688 42,064
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income.
2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
40
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
3.10 HUF- Range of Tax Payable (AY 2017-18)
Sum of Tax
No. of Average Tax Payable
Range (in INR) Payable(in Crore
Returns (in Lakh INR)
INR)
<0 - - -
=0 5,25,530 - -
>0 and <=1,50,000 5,01,963 1,235 0.25
>150,000 and <= 2,00,000 11,115 192 1.73
>2,00,000 and <=2,50,000 6,870 154 2.24
>2,50,000 and <= 3,50,000 8,123 239 2.94
>3,50,000 and <= 4,00,000 2,567 96 3.74
>4,00,000 and <= 4,50,000 1,995 84 4.21
>4,50,000 and <= 5,00,000 1,450 69 4.76
>5,00,000 and <= 5,50,000 1,157 61 5.27
>5,50,000 and <= 9,50,000 4,874 346 7.10
>9,50,000 and <= 10,00,000 328 32 9.76
>10,00,000 and <=15,00,000 2,018 246 12.19
>15,00,000 and <= 20,00,000 913 157 17.20
>20,00,000 and <= 25,00,000 507 112 22.09
>25,00,000 and <= 50,00,000 782 261 33.38
>50,00,000 and <= 1,00,00,000 318 222 69.81
>1,00,00,000 and <=5,00,00,000 156 287 183.97
>5,00,00,000 and <=10,00,00,000 14 107 764.29
>10,00,00,000 and <=25,00,00,000 4 69 1,725.00
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 4 269 6,725.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 10,70,688 4,238
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after
giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for
taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
41
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4. Income Tax Returns - Firms
42
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.1 Firm Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 2,62,886 - -
>0 and <=1,50,000 4,90,448 2,283 0.47
>150,000 and <= 2,00,000 45,090 781 1.73
>2,00,000 and <=2,50,000 32,989 737 2.23
>2,50,000 and <= 3,50,000 47,243 1,402 2.97
>3,50,000 and <= 4,00,000 17,203 644 3.74
>4,00,000 and <= 4,50,000 14,971 635 4.24
>4,50,000 and <= 5,00,000 12,861 610 4.74
>5,00,000 and <= 5,50,000 11,368 595 5.23
>5,50,000 and <= 9,50,000 54,837 3,968 7.24
>9,50,000 and <= 10,00,000 4,782 466 9.74
>10,00,000 and <=15,00,000 30,008 3,666 12.22
>15,00,000 and <= 20,00,000 16,484 2,844 17.25
>20,00,000 and <= 25,00,000 10,635 2,378 22.36
>25,00,000 and <= 50,00,000 24,191 8,488 35.09
>50,00,000 and <= 1,00,00,000 15,523 11,205 72.18
>1,00,00,000 and <=5,00,00,000 10,744 22,237 206.97
>5,00,00,000 and <=10,00,00,000 1,281 8,868 692.27
>10,00,00,000 and <=25,00,00,000 714 10,862 1,521.29
>25,00,00,000 and <=50,00,00,000 152 5,162 3,396.05
>50,00,00,000 and <=100,00,00,000 65 4,433 6,820.00
>100,00,00,000 and <=500,00,00,000 34 5,848 17,200.00
>500,00,00,000 - - -
Total 11,04,509 98,112
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
43
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.2 Firm- Range of House Property Income (AY 2017-18)
Sum of House Average House
No. of
Range (in INR) Property Income Property Income(in
Returns
(in Crore INR) Lakh INR)
<0 38 - -
=0 10,82,620 - -
>0 and <=1,50,000 6,929 48 0.69
>150,000 and <= 2,00,000 1,233 21 1.70
>2,00,000 and <=2,50,000 1,145 25 2.18
>2,50,000 and <= 3,50,000 1,817 54 2.97
>3,50,000 and <= 4,00,000 668 25 3.74
>4,00,000 and <= 4,50,000 764 32 4.19
>4,50,000 and <= 5,00,000 518 25 4.83
>5,00,000 and <= 5,50,000 583 31 5.32
>5,50,000 and <= 9,50,000 2,495 174 6.97
>9,50,000 and <= 10,00,000 166 16 9.64
>10,00,000 and <=15,00,000 1,241 152 12.25
>15,00,000 and <= 20,00,000 823 142 17.25
>20,00,000 and <= 25,00,000 553 123 22.24
>25,00,000 and <= 50,00,000 1,464 518 35.38
>50,00,000 and <= 1,00,00,000 835 587 70.30
>1,00,00,000 and <=5,00,00,000 574 1,053 183.45
>5,00,00,000 and <=10,00,00,000 26 175 673.08
>10,00,00,000 and <=25,00,00,000 13 183 1,407.69
>25,00,00,000 and <=50,00,00,000 3 93 3,100.00
>50,00,00,000 and <=100,00,00,000 1 71 7,100.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 11,04,509 3,548
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward for future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab
44
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.3 Firm- Range of Business Income (AY 2017-18)
Sum of Business Average Business
No. of
Range (in INR) Income (in Crore Income (in Lakh
Returns
INR) INR)
<0 - - -
=0 2,56,263 - -
>0 and <=1,50,000 4,99,107 2,324 0.47
>150,000 and <= 2,00,000 45,871 795 1.73
>2,00,000 and <=2,50,000 33,425 747 2.23
>2,50,000 and <= 3,50,000 47,729 1,416 2.97
>3,50,000 and <= 4,00,000 17,241 645 3.74
>4,00,000 and <= 4,50,000 15,073 639 4.24
>4,50,000 and <= 5,00,000 12,870 611 4.75
>5,00,000 and <= 5,50,000 11,394 597 5.24
>5,50,000 and <= 9,50,000 54,867 3,973 7.24
>9,50,000 and <= 10,00,000 4,754 464 9.76
>10,00,000 and <=15,00,000 29,728 3,630 12.21
>15,00,000 and <= 20,00,000 16,232 2,802 17.26
>20,00,000 and <= 25,00,000 10,187 2,277 22.35
>25,00,000 and <= 50,00,000 23,165 8,120 35.05
>50,00,000 and <= 1,00,00,000 14,645 10,523 71.85
>1,00,00,000 and <=5,00,00,000 9,886 20,404 206.39
>5,00,00,000 and <=10,00,00,000 1,187 8,187 689.72
>10,00,00,000 and <=25,00,00,000 659 9,981 1,514.57
>25,00,00,000 and <=50,00,00,000 141 4,826 3,422.70
>50,00,00,000 and <=100,00,00,000 58 3,837 6,615.52
>100,00,00,000 and <=500,00,00,000 27 4,070 15,074.07
>500,00,00,000 - - -
Total 11,04,509 90,868
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab
45
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.4 Firm- Range of Long Term Capital Gains (AY 2017-18)
Sum of Long Average Long Term
No. of Term Capital Capital Gains
Range (in INR) Returns Gains Income Income (in Lakh
(in Crore INR) INR)
<0 - - -
=0 11,01,925 - -
>0 and <=1,50,000 375 2 0.53
>150,000 and <= 2,00,000 79 1 1.27
>2,00,000 and <=2,50,000 59 1 1.69
>2,50,000 and <= 3,50,000 114 3 2.63
>3,50,000 and <= 4,00,000 37 1 2.70
>4,00,000 and <= 4,50,000 52 2 3.85
>4,50,000 and <= 5,00,000 43 2 4.65
>5,00,000 and <= 5,50,000 41 2 4.88
>5,50,000 and <= 9,50,000 228 17 7.46
>9,50,000 and <= 10,00,000 33 3 9.09
>10,00,000 and <=15,00,000 191 24 12.57
>15,00,000 and <= 20,00,000 126 22 17.46
>20,00,000 and <= 25,00,000 126 28 22.22
>25,00,000 and <= 50,00,000 337 121 35.91
>50,00,000 and <= 1,00,00,000 288 205 71.18
>1,00,00,000 and <=5,00,00,000 339 745 219.76
>5,00,00,000 and <=10,00,00,000 66 446 675.76
>10,00,00,000 and <=25,00,00,000 39 622 1,594.87
>25,00,00,000 and <=50,00,00,000 3 85 2,833.33
>50,00,00,000 and <=100,00,00,000 5 393 7,860.00
>100,00,00,000 and <=500,00,00,000 3 718 23,933.33
>500,00,00,000 - - -
Total 11,04,509 3,443
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
46
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.5 Firm- Range of Short Term Capital Gains (AY 2017-18)
Sum of Short Term Average Short
No. of Capital Gains Term Capital
Range (in INR) Returns Income (in Crore Gains Income (in
INR) Lakh INR)
<0 - - -
=0 10,98,727 - -
>0 and <=1,50,000 3,254 13 0.40
>150,000 and <= 2,00,000 263 5 1.90
>2,00,000 and <=2,50,000 211 5 2.37
>2,50,000 and <= 3,50,000 300 9 3.00
>3,50,000 and <= 4,00,000 102 4 3.92
>4,00,000 and <= 4,50,000 89 4 4.49
>4,50,000 and <= 5,00,000 67 3 4.48
>5,00,000 and <= 5,50,000 74 4 5.41
>5,50,000 and <= 9,50,000 369 27 7.32
>9,50,000 and <= 10,00,000 33 3 9.09
>10,00,000 and <=15,00,000 216 27 12.50
>15,00,000 and <= 20,00,000 126 22 17.46
>20,00,000 and <= 25,00,000 98 22 22.45
>25,00,000 and <= 50,00,000 246 87 35.37
>50,00,000 and <= 1,00,00,000 153 110 71.90
>1,00,00,000 and <=5,00,00,000 142 306 215.49
>5,00,00,000 and <=10,00,00,000 23 168 730.43
>10,00,00,000 and <=25,00,00,000 12 169 1,408.33
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 4 258 6,450.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 11,04,509 1,246
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab
47
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.6 Firm- Range of Other Sources Income (AY 2017-18)
Sum of Other Average Other
No. of
Range (in INR) Sources Income (in Sources Income (in
Returns
Crore INR) Lakh INR)
<0 - - -
=0 10,01,214 - -
>0 and <=1,50,000 83,464 217 0.26
>150,000 and <= 2,00,000 3,279 57 1.74
>2,00,000 and <=2,50,000 2,348 52 2.21
>2,50,000 and <= 3,50,000 3,284 97 2.95
>3,50,000 and <= 4,00,000 1,130 42 3.72
>4,00,000 and <= 4,50,000 899 38 4.23
>4,50,000 and <= 5,00,000 766 36 4.70
>5,00,000 and <= 5,50,000 604 32 5.30
>5,50,000 and <= 9,50,000 2,910 209 7.18
>9,50,000 and <= 10,00,000 241 23 9.54
>10,00,000 and <=15,00,000 1,449 176 12.15
>15,00,000 and <= 20,00,000 714 123 17.23
>20,00,000 and <= 25,00,000 461 104 22.56
>25,00,000 and <= 50,00,000 899 311 34.59
>50,00,000 and <= 1,00,00,000 477 337 70.65
>1,00,00,000 and <=5,00,00,000 314 573 182.48
>5,00,00,000 and <=10,00,00,000 32 217 678.13
>10,00,00,000 and <=25,00,00,000 15 250 1,666.67
>25,00,00,000 and <=50,00,00,000 2 55 2,750.00
>50,00,00,000 and <=100,00,00,000 2 164 8,200.00
>100,00,00,000 and <=500,00,00,000 5 1,344 26,880.00
>500,00,00,000 - - -
Total 11,04,509 4,457
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab
48
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.7 Firm- Range of Interest Income (AY 2017-18)
Sum of Interest Average Interest
No. of
Range (in INR) Income (in Income (in Lakh
Returns
Crore INR) INR)
<0 - - -
=0 10,22,686 - -
>0 and <=1,50,000 65,163 179 0.27
>150,000 and <= 2,00,000 2,741 48 1.75
>2,00,000 and <=2,50,000 1,985 44 2.22
>2,50,000 and <= 3,50,000 2,835 84 2.96
>3,50,000 and <= 4,00,000 957 36 3.76
>4,00,000 and <= 4,50,000 775 33 4.26
>4,50,000 and <= 5,00,000 627 30 4.78
>5,00,000 and <= 5,50,000 531 28 5.27
>5,50,000 and <= 9,50,000 2,497 179 7.17
>9,50,000 and <= 10,00,000 208 20 9.62
>10,00,000 and <=15,00,000 1,234 150 12.16
>15,00,000 and <= 20,00,000 589 102 17.32
>20,00,000 and <= 25,00,000 393 88 22.39
>25,00,000 and <= 50,00,000 728 252 34.62
>50,00,000 and <= 1,00,00,000 338 236 69.82
>1,00,00,000 and <=5,00,00,000 196 343 175.00
>5,00,00,000 and <=10,00,00,000 15 102 680.00
>10,00,00,000 and <=25,00,00,000 7 115 1,642.86
>25,00,00,000 and <=50,00,00,000 4 131 3,275.00
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 11,04,509 2,200
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range
slab i.e. "Sum of Interest Income" divided by total number of returns within the value
range slab
49
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.8 Firm- Range of Total Loss Set off (AY 2017-18)
Sum of Total Average Total
No. of
Range (in INR) Loss Set Off(in Loss Set off (in
Returns
Crore INR) Lakh INR)
<0 - - -
=0 10,36,958 - -
>0 and <=1,50,000 42,983 163 0.38
>150,000 and <= 2,00,000 3,276 57 1.74
>2,00,000 and <=2,50,000 2,493 56 2.25
>2,50,000 and <= 3,50,000 3,485 103 2.96
>3,50,000 and <= 4,00,000 1,321 49 3.71
>4,00,000 and <= 4,50,000 1,104 47 4.26
>4,50,000 and <= 5,00,000 954 45 4.72
>5,00,000 and <= 5,50,000 835 44 5.27
>5,50,000 and <= 9,50,000 3,921 283 7.22
>9,50,000 and <= 10,00,000 296 29 9.80
>10,00,000 and <=15,00,000 2,069 253 12.23
>15,00,000 and <= 20,00,000 1,134 196 17.28
>20,00,000 and <= 25,00,000 727 161 22.15
>25,00,000 and <= 50,00,000 1,498 518 34.58
>50,00,000 and <= 1,00,00,000 808 558 69.06
>1,00,00,000 and <=5,00,00,000 550 1,091 198.36
>5,00,00,000 and <=10,00,00,000 59 413 700.00
>10,00,00,000 and <=25,00,00,000 27 395 1,462.96
>25,00,00,000 and <=50,00,00,000 5 158 3,160.00
>50,00,00,000 and <=100,00,00,000 3 205 6,833.33
>100,00,00,000 and <=500,00,00,000 3 630 21,000.00
>500,00,00,000 - - -
Total 11,04,509 5,454
Notes
1. Total Loss Set Off is the sum of current year losses set off and brought forward losses
set off against current year's income in the "Computation of total income" Schedule of
return of income
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value
range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the
value range slab
50
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.9 Firm- Range of Returned Income (AY 2017-18)
Sum of Returned
No. of Average Returned
Range (in INR) Income (in Crore
Returns Income (in Lakh INR)
INR)
<0 - - -
=0 2,67,205 - -
>0 and <=1,50,000 4,86,994 2,283 0.47
>150,000 and <= 2,00,000 45,042 780 1.73
>2,00,000 and <=2,50,000 32,975 737 2.24
>2,50,000 and <= 3,50,000 47,216 1,401 2.97
>3,50,000 and <= 4,00,000 17,181 643 3.74
>4,00,000 and <= 4,50,000 14,954 634 4.24
>4,50,000 and <= 5,00,000 12,860 610 4.74
>5,00,000 and <= 5,50,000 11,357 595 5.24
>5,50,000 and <= 9,50,000 54,780 3,963 7.23
>9,50,000 and <= 10,00,000 4,773 465 9.74
>10,00,000 and <=15,00,000 29,992 3,665 12.22
>15,00,000 and <= 20,00,000 16,412 2,831 17.25
>20,00,000 and <= 25,00,000 10,622 2,375 22.36
>25,00,000 and <= 50,00,000 24,063 8,445 35.10
>50,00,000 and <= 1,00,00,000 15,452 11,150 72.16
>1,00,00,000 and <=5,00,00,000 10,506 21,738 206.91
>5,00,00,000 and <=10,00,00,000 1,232 8,538 693.02
>10,00,00,000 and <=25,00,00,000 663 10,036 1,513.73
>25,00,00,000 and <=50,00,00,000 143 4,782 3,344.06
>50,00,00,000 and <=100,00,00,000 57 3,949 6,928.07
>100,00,00,000 and <=500,00,00,000 30 5,291 17,636.67
>500,00,00,000 - - -
Total 11,04,509 94,911
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income
2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
51
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
4.10 Firm- Range of Tax Payable (AY 2017-18)
Sum of Tax Average Tax
No. of
Range (in INR) Payable(in Crore Payable (in Lakh
Returns
INR) INR)
<0 - - -
=0 2,67,624 - -
>0 and <=1,50,000 6,47,411 2,162 0.33
>150,000 and <= 2,00,000 33,729 584 1.73
>2,00,000 and <=2,50,000 23,107 517 2.24
>2,50,000 and <= 3,50,000 30,648 907 2.96
>3,50,000 and <= 4,00,000 10,139 379 3.74
>4,00,000 and <= 4,50,000 8,193 348 4.25
>4,50,000 and <= 5,00,000 7,137 338 4.74
>5,00,000 and <= 5,50,000 5,818 305 5.24
>5,50,000 and <= 9,50,000 25,854 1,861 7.20
>9,50,000 and <= 10,00,000 1,994 194 9.73
>10,00,000 and <=15,00,000 13,058 1,594 12.21
>15,00,000 and <= 20,00,000 7,233 1,247 17.24
>20,00,000 and <= 25,00,000 4,509 1,006 22.31
>25,00,000 and <= 50,00,000 8,876 2,990 33.69
>50,00,000 and <= 1,00,00,000 4,936 3,426 69.41
>1,00,00,000 and <=5,00,00,000 3,700 7,209 194.84
>5,00,00,000 and <=10,00,00,000 355 2,437 686.48
>10,00,00,000 and <=25,00,00,000 137 1,991 1,453.28
>25,00,00,000 and <=50,00,00,000 41 1,440 3,512.20
>50,00,00,000 and <=100,00,00,000 10 666 6,660.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 11,04,509 31,601
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after
giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for
taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
52
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5. Income Tax Returns - AOP/BOI
53
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.1 AOP/BOI Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 24,160 - -
>0 and <=1,50,000 24,285 108 0.44
>150,000 and <= 2,00,000 2,951 52 1.76
>2,00,000 and <=2,50,000 4,654 108 2.32
>2,50,000 and <= 3,50,000 4,098 119 2.90
>3,50,000 and <= 4,00,000 951 36 3.79
>4,00,000 and <= 4,50,000 790 33 4.18
>4,50,000 and <= 5,00,000 684 32 4.68
>5,00,000 and <= 5,50,000 588 31 5.27
>5,50,000 and <= 9,50,000 2,309 165 7.15
>9,50,000 and <= 10,00,000 189 18 9.52
>10,00,000 and <=15,00,000 1,042 127 12.19
>15,00,000 and <= 20,00,000 537 94 17.50
>20,00,000 and <= 25,00,000 331 74 22.36
>25,00,000 and <= 50,00,000 774 272 35.14
>50,00,000 and <= 1,00,00,000 550 394 71.64
>1,00,00,000 and <=5,00,00,000 588 1,291 219.56
>5,00,00,000 and <=10,00,00,000 98 687 701.02
>10,00,00,000 and <=25,00,00,000 88 1,454 1,652.27
>25,00,00,000 and <=50,00,00,000 32 1,096 3,425.00
>50,00,00,000 and <=100,00,00,000 20 1,415 7,075.00
>100,00,00,000 and <=500,00,00,000 8 1,477 18,462.50
>500,00,00,000 - - -
Total 69,727 9,083
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
54
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.2 AOP/BOI- Range of House Property Income (AY 2017-18)
Sum of House Average House
No. of
Range (in INR) Property Income Property Income(in
Returns
(in Crore INR) Lakh INR)
<0 - - -
=0 67,416 - -
>0 and <=1,50,000 686 5 0.73
>150,000 and <= 2,00,000 160 3 1.88
>2,00,000 and <=2,50,000 166 4 2.41
>2,50,000 and <= 3,50,000 233 7 3.00
>3,50,000 and <= 4,00,000 101 4 3.96
>4,00,000 and <= 4,50,000 82 3 3.66
>4,50,000 and <= 5,00,000 67 3 4.48
>5,00,000 and <= 5,50,000 72 4 5.56
>5,50,000 and <= 9,50,000 272 19 6.99
>9,50,000 and <= 10,00,000 19 2 10.53
>10,00,000 and <=15,00,000 130 16 12.31
>15,00,000 and <= 20,00,000 81 14 17.28
>20,00,000 and <= 25,00,000 41 9 21.95
>25,00,000 and <= 50,00,000 92 33 35.87
>50,00,000 and <= 1,00,00,000 56 41 73.21
>1,00,00,000 and <=5,00,00,000 48 91 189.58
>5,00,00,000 and <=10,00,00,000 2 14 700.00
>10,00,00,000 and <=25,00,00,000 3 47 1,566.67
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 - - -
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 69,727 319
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward for future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab
55
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.3 AOP/BOI- Range of Business Income (AY 2017-18)
Sum of Business
Average Business
Range (in INR) No. of Returns Income (in Crore
Income (in Lakh INR)
INR)
<0 - - -
=0 44,780 - -
>0 and <=1,50,000 15,253 58 0.38
>150,000 and <= 2,00,000 1,320 23 1.74
>2,00,000 and <=2,50,000 1,771 41 2.32
>2,50,000 and <= 3,50,000 1,706 50 2.93
>3,50,000 and <= 4,00,000 449 17 3.79
>4,00,000 and <= 4,50,000 355 15 4.23
>4,50,000 and <= 5,00,000 310 15 4.84
>5,00,000 and <= 5,50,000 245 13 5.31
>5,50,000 and <= 9,50,000 1,129 80 7.09
>9,50,000 and <= 10,00,000 96 9 9.38
>10,00,000 and <=15,00,000 558 68 12.19
>15,00,000 and <= 20,00,000 308 53 17.21
>20,00,000 and <= 25,00,000 216 48 22.22
>25,00,000 and <= 50,00,000 442 156 35.29
>50,00,000 and <= 1,00,00,000 322 229 71.12
>1,00,00,000 and <=5,00,00,000 369 784 212.47
>5,00,00,000 and <=10,00,00,000 48 328 683.33
>10,00,00,000 and <=25,00,00,000 32 534 1,668.75
>25,00,00,000 and <=50,00,00,000 9 295 3,277.78
>50,00,00,000 and <=100,00,00,000 6 448 7,466.67
>100,00,00,000 and <=500,00,00,000 3 510 17,000.00
>500,00,00,000 - - -
Total 69,727 3,774
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab
56
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.4 AOP/BOI- Range of Long Term Capital Gains (AY 2017-18)
Long Term
Average Long Term
Capital Gains
Range (in INR) No. of Returns Capital Gains
Income (in Crore
Income(in Lakh INR)
INR)
<0 - - -
=0 69,313 - -
>0 and <=1,50,000 141 1 0.71
>150,000 and <= 2,00,000 18 - -
>2,00,000 and <=2,50,000 13 - -
>2,50,000 and <= 3,50,000 20 1 5.00
>3,50,000 and <= 4,00,000 8 - -
>4,00,000 and <= 4,50,000 6 - -
>4,50,000 and <= 5,00,000 3 - -
>5,00,000 and <= 5,50,000 8 - -
>5,50,000 and <= 9,50,000 27 2 7.41
>9,50,000 and <= 10,00,000 3 - -
>10,00,000 and <=15,00,000 28 3 10.71
>15,00,000 and <= 20,00,000 15 3 20.00
>20,00,000 and <= 25,00,000 9 2 22.22
>25,00,000 and <= 50,00,000 31 11 35.48
>50,00,000 and <= 1,00,00,000 35 25 71.43
>1,00,00,000 and <=5,00,00,000 33 79 239.39
>5,00,00,000 and <=10,00,00,000 8 54 675.00
>10,00,00,000 and <=25,00,00,000 7 114 1,628.57
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 1 52 5,200.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 69,727 347
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
57
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.5 AOP/BOI- Range of Short Term Capital Gains (AY 2017-18)
Sum of Short Term
Average Short Term
No. of Capital Gains
Range (in INR) Capital Gains
Returns Income (in Crore
Income(in Lakh INR)
INR)
<0 - - -
=0 68,413 - -
>0 and <=1,50,000 444 2 0.45
>150,000 and <= 2,00,000 36 1 2.78
>2,00,000 and <=2,50,000 30 1 3.33
>2,50,000 and <= 3,50,000 52 2 3.85
>3,50,000 and <= 4,00,000 10 - -
>4,00,000 and <= 4,50,000 18 1 5.56
>4,50,000 and <= 5,00,000 9 - -
>5,00,000 and <= 5,50,000 13 1 7.69
>5,50,000 and <= 9,50,000 61 4 6.56
>9,50,000 and <= 10,00,000 8 1 12.50
>10,00,000 and <=15,00,000 43 5 11.63
>15,00,000 and <= 20,00,000 52 9 17.31
>20,00,000 and <= 25,00,000 27 6 22.22
>25,00,000 and <= 50,00,000 97 36 37.11
>50,00,000 and <= 1,00,00,000 97 69 71.13
>1,00,00,000 and <=5,00,00,000 183 423 231.15
>5,00,00,000 and <=10,00,00,000 44 305 693.18
>10,00,00,000 and <=25,00,00,000 54 845 1,564.81
>25,00,00,000 and <=50,00,00,000 18 657 3,650.00
>50,00,00,000 and <=100,00,00,000 15 1,081 7,206.67
>100,00,00,000 and <=500,00,00,000 3 810 27,000.00
>500,00,00,000 - - -
Total 69,727 4,259
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab
58
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.6 AOP/BOI- Range of Other Sources Income (AY 2017-18)
Other Sources Average Other
No. of
Range (in INR) Income (in Crore Sources Income (in
Returns
INR) Lakh INR)
<0 - - -
=0 43,111 - -
>0 and <=1,50,000 14,991 66 0.44
>150,000 and <= 2,00,000 1,915 34 1.78
>2,00,000 and <=2,50,000 2,960 69 2.33
>2,50,000 and <= 3,50,000 2,483 72 2.90
>3,50,000 and <= 4,00,000 508 19 3.74
>4,00,000 and <= 4,50,000 446 19 4.26
>4,50,000 and <= 5,00,000 394 19 4.82
>5,00,000 and <= 5,50,000 324 17 5.25
>5,50,000 and <= 9,50,000 1,143 82 7.17
>9,50,000 and <= 10,00,000 90 9 10.00
>10,00,000 and <=15,00,000 484 58 11.98
>15,00,000 and <= 20,00,000 209 36 17.22
>20,00,000 and <= 25,00,000 109 24 22.02
>25,00,000 and <= 50,00,000 239 84 35.15
>50,00,000 and <= 1,00,00,000 152 104 68.42
>1,00,00,000 and <=5,00,00,000 102 228 223.53
>5,00,00,000 and <=10,00,00,000 32 231 721.88
>10,00,00,000 and <=25,00,00,000 20 353 1,765.00
>25,00,00,000 and <=50,00,00,000 8 285 3,562.50
>50,00,00,000 and <=100,00,00,000 2 170 8,500.00
>100,00,00,000 and <=500,00,00,000 5 774 15,480.00
>500,00,00,000 - - -
Total 69,727 2,753
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab
59
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.7 AOP/BOI- Range of Interest Income (AY 2017-18)
Sum of Interest
No. of Average Interest
Range (in INR) Income (in Crore
Returns Income (in Lakh INR)
INR)
<0 - - -
=0 48,864 - -
>0 and <=1,50,000 13,039 56 0.43
>150,000 and <= 2,00,000 1,469 26 1.77
>2,00,000 and <=2,50,000 1,930 45 2.33
>2,50,000 and <= 3,50,000 1,618 47 2.90
>3,50,000 and <= 4,00,000 364 14 3.85
>4,00,000 and <= 4,50,000 267 11 4.12
>4,50,000 and <= 5,00,000 254 12 4.72
>5,00,000 and <= 5,50,000 203 11 5.42
>5,50,000 and <= 9,50,000 758 53 6.99
>9,50,000 and <= 10,00,000 53 5 9.43
>10,00,000 and <=15,00,000 333 40 12.01
>15,00,000 and <= 20,00,000 150 26 17.33
>20,00,000 and <= 25,00,000 86 19 22.09
>25,00,000 and <= 50,00,000 163 56 34.36
>50,00,000 and <= 1,00,00,000 104 70 67.31
>1,00,00,000 and <=5,00,00,000 55 118 214.55
>5,00,00,000 and <=10,00,00,000 9 60 666.67
>10,00,00,000 and <=25,00,00,000 7 117 1,671.43
>25,00,00,000 and <=50,00,00,000 - - -
>50,00,00,000 and <=100,00,00,000 1 93 9,300.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 69,727 879
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range
slab i.e. "Sum of Interest Income" divided by total number of returns within the value
range slab
60
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.8 AOP/BOI- Range of Total Loss Set off (AY 2017-18)
Average Total Loss
No. of Sum of Total Loss
Range (in INR) Set off (in Lakh
Returns Set Off(in Crore INR)
INR)
<0 - - -
=0 64,082 - -
>0 and <=1,50,000 3,449 12 0.35
>150,000 and <= 2,00,000 251 4 1.59
>2,00,000 and <=2,50,000 217 5 2.30
>2,50,000 and <= 3,50,000 305 9 2.95
>3,50,000 and <= 4,00,000 95 4 4.21
>4,00,000 and <= 4,50,000 97 4 4.12
>4,50,000 and <= 5,00,000 78 4 5.13
>5,00,000 and <= 5,50,000 54 3 5.56
>5,50,000 and <= 9,50,000 277 20 7.22
>9,50,000 and <= 10,00,000 19 2 10.53
>10,00,000 and <=15,00,000 170 21 12.35
>15,00,000 and <= 20,00,000 76 13 17.11
>20,00,000 and <= 25,00,000 55 12 21.82
>25,00,000 and <= 50,00,000 158 57 36.08
>50,00,000 and <= 1,00,00,000 125 89 71.20
>1,00,00,000 and <=5,00,00,000 135 299 221.48
>5,00,00,000 and <=10,00,00,000 41 279 680.49
>10,00,00,000 and <=25,00,00,000 27 436 1,614.81
>25,00,00,000 and <=50,00,00,000 9 323 3,588.89
>50,00,00,000 and <=100,00,00,000 5 364 7,280.00
>100,00,00,000 and <=500,00,00,000 2 407 20,350.00
>500,00,00,000 - - -
Total 69,727 2,367
Notes
1. Total Loss Set Off is the sum of current year losses set off and brought forward losses
set off against current year's income in the "Computation of total income" Schedule of
return of income
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value
range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the
value range slab
61
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.9 AOP/BOI- Range of Returned Income (AY 2017-18)
Sum of Returned
No. of Average Returned
Range (in INR) Income (in Crore
Returns Income (in Lakh INR)
INR)
<0 - - -
=0 24,854 - -
>0 and <=1,50,000 23,792 107 0.45
>150,000 and <= 2,00,000 2,941 51 1.73
>2,00,000 and <=2,50,000 4,647 108 2.32
>2,50,000 and <= 3,50,000 4,080 118 2.89
>3,50,000 and <= 4,00,000 943 35 3.71
>4,00,000 and <= 4,50,000 781 33 4.23
>4,50,000 and <= 5,00,000 681 32 4.70
>5,00,000 and <= 5,50,000 578 30 5.19
>5,50,000 and <= 9,50,000 2,273 163 7.17
>9,50,000 and <= 10,00,000 182 18 9.89
>10,00,000 and <=15,00,000 1,024 124 12.11
>15,00,000 and <= 20,00,000 516 90 17.44
>20,00,000 and <= 25,00,000 325 72 22.15
>25,00,000 and <= 50,00,000 763 269 35.26
>50,00,000 and <= 1,00,00,000 544 390 71.69
>1,00,00,000 and <=5,00,00,000 570 1,248 218.95
>5,00,00,000 and <=10,00,00,000 95 666 701.05
>10,00,00,000 and <=25,00,00,000 79 1,299 1,644.30
>25,00,00,000 and <=50,00,00,000 31 1,061 3,422.58
>50,00,00,000 and <=100,00,00,000 20 1,415 7,075.00
>100,00,00,000 and <=500,00,00,000 8 1,476 18,450.00
>500,00,00,000 - - -
Total 69,727 8,805
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income.
2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
62
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
5.10 AOP/BOI- Range of Tax Payable (AY 2017-18)
Sum of Tax
No. of Average Tax Payable
Range (in INR) Payable(in Crore
Returns (in Lakh INR)
INR)
<0 - - -
=0 47,741 - -
>0 and <=1,50,000 17,051 44 0.26
>150,000 and <= 2,00,000 629 11 1.75
>2,00,000 and <=2,50,000 474 11 2.32
>2,50,000 and <= 3,50,000 611 18 2.95
>3,50,000 and <= 4,00,000 220 8 3.64
>4,00,000 and <= 4,50,000 210 9 4.29
>4,50,000 and <= 5,00,000 163 8 4.91
>5,00,000 and <= 5,50,000 154 8 5.19
>5,50,000 and <= 9,50,000 713 51 7.15
>9,50,000 and <= 10,00,000 46 4 8.70
>10,00,000 and <=15,00,000 397 49 12.34
>15,00,000 and <= 20,00,000 243 42 17.28
>20,00,000 and <= 25,00,000 156 35 22.44
>25,00,000 and <= 50,00,000 349 122 34.96
>50,00,000 and <= 1,00,00,000 255 178 69.80
>1,00,00,000 and <=5,00,00,000 251 524 208.76
>5,00,00,000 and <=10,00,00,000 40 296 740.00
>10,00,00,000 and <=25,00,00,000 16 232 1,450.00
>25,00,00,000 and <=50,00,00,000 7 224 3,200.00
>50,00,00,000 and <=100,00,00,000 1 61 6,100.00
>100,00,00,000 and <=500,00,00,000 - - -
>500,00,00,000 - - -
Total 69,727 1,935
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after
giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for
taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
63
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6. Income Tax Returns - Company
64
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.1 Company Gross Total Income (AY 2017-18)
Sum of Gross Average Gross
Range (in INR) No. of Returns Total Income (in Total Income (in
Crore INR) Lakh INR)
<0 - - -
=0 4,34,024 - -
>0 and <=1,50,000 1,26,914 554 0.44
>150,000 and <= 2,00,000 13,175 229 1.74
>2,00,000 and <=2,50,000 10,711 240 2.24
>2,50,000 and <= 3,50,000 17,147 511 2.98
>3,50,000 and <= 4,00,000 6,820 255 3.74
>4,00,000 and <= 4,50,000 6,128 260 4.24
>4,50,000 and <= 5,00,000 5,658 269 4.75
>5,00,000 and <= 5,50,000 5,106 268 5.25
>5,50,000 and <= 9,50,000 29,142 2,131 7.31
>9,50,000 and <= 10,00,000 2,707 264 9.75
>10,00,000 and <=15,00,000 20,870 2,571 12.32
>15,00,000 and <= 20,00,000 14,080 2,443 17.35
>20,00,000 and <= 25,00,000 10,285 2,302 22.38
>25,00,000 and <= 50,00,000 27,579 9,805 35.55
>50,00,000 and <= 1,00,00,000 22,169 15,940 71.90
>1,00,00,000 and <=5,00,00,000 25,815 57,352 222.17
>5,00,00,000 and <=10,00,00,000 5,528 39,141 708.05
>10,00,00,000 and <=25,00,00,000 4,161 65,385 1,571.38
>25,00,00,000 and <=50,00,00,000 1,808 63,139 3,492.20
>50,00,00,000 and <=100,00,00,000 1,121 78,578 7,009.63
>100,00,00,000 and <=500,00,00,000 1,021 2,15,959 21,151.71
>500,00,00,000 299 7,24,507 2,42,310.03
Total 7,92,268 12,82,103
Notes
1. Gross Total Income is the income before chapter VI-A deduction as computed in the
"Computation of total income" schedule of return of income.
2. The "Sum of Gross Total Income" is the sum of Gross Total Income of all returns within
the value range slab.
3. The "Average Gross Total Income" is the average Gross Total Income within the value
range slab i.e. "Sum of Gross Total Income" divided by total number of returns within the
value range slab.
65
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.2 Company- Range of House Property Income (AY 2017-18)
Sum of House Average House
No. of
Range (in INR) Property Income Property Income
Returns
(in Crore INR) (in Lakh INR)
<0 - - -
=0 7,57,280 - -
>0 and <=1,50,000 7,978 59 0.74
>150,000 and <= 2,00,000 1,677 29 1.73
>2,00,000 and <=2,50,000 1,527 34 2.23
>2,50,000 and <= 3,50,000 2,590 77 2.97
>3,50,000 and <= 4,00,000 974 36 3.70
>4,00,000 and <= 4,50,000 1,188 50 4.21
>4,50,000 and <= 5,00,000 845 40 4.73
>5,00,000 and <= 5,50,000 974 51 5.24
>5,50,000 and <= 9,50,000 4,355 307 7.05
>9,50,000 and <= 10,00,000 303 30 9.90
>10,00,000 and <=15,00,000 2,402 296 12.32
>15,00,000 and <= 20,00,000 1,666 289 17.35
>20,00,000 and <= 25,00,000 1,168 261 22.35
>25,00,000 and <= 50,00,000 3,208 1,129 35.19
>50,00,000 and <= 1,00,00,000 2,128 1,476 69.36
>1,00,00,000 and <=5,00,00,000 1,690 3,372 199.53
>5,00,00,000 and <=10,00,00,000 178 1,238 695.51
>10,00,00,000 and <=25,00,00,000 88 1,218 1,384.09
>25,00,00,000 and <=50,00,00,000 30 1,065 3,550.00
>50,00,00,000 and <=100,00,00,000 14 937 6,692.86
>100,00,00,000 and <=500,00,00,000 4 761 19,025.00
>500,00,00,000 1 660 66,000.00
Total 7,92,268 13,415
Notes
1. House Property Income is the income under the head "Income from house property" as
computed in the return of income
2. Loss under the head "Income from house property" is also included in the House
Property Income (for ITR-1 & ITR-4). For other ITRs the same may be adjusted in
Current Year Loss Adjustment or carried forward for future years.
3. The "Sum of House Property Income" is the sum of House Property Income of all returns
within the value range slab.
4. The "Average House Property Income" is the average House Property Income within the
value range slab i.e. "Sum of House Property Income" divided by total number of returns
within the value range slab
66
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.3 Company- Range of Business Income (AY 2017-18)
Sum of Business Average Business
No. of
Range (in INR) Income (in Crore Income (in Lakh
Returns
INR) INR)
<0 - - -
=0 4,22,874 - -
>0 and <=1,50,000 1,38,289 597 0.43
>150,000 and <= 2,00,000 13,995 243 1.74
>2,00,000 and <=2,50,000 11,297 253 2.24
>2,50,000 and <= 3,50,000 17,732 528 2.98
>3,50,000 and <= 4,00,000 7,037 263 3.74
>4,00,000 and <= 4,50,000 6,351 270 4.25
>4,50,000 and <= 5,00,000 5,899 280 4.75
>5,00,000 and <= 5,50,000 5,335 280 5.25
>5,50,000 and <= 9,50,000 29,905 2,188 7.32
>9,50,000 and <= 10,00,000 2,787 272 9.76
>10,00,000 and <=15,00,000 21,233 2,614 12.31
>15,00,000 and <= 20,00,000 14,042 2,438 17.36
>20,00,000 and <= 25,00,000 10,293 2,304 22.38
>25,00,000 and <= 50,00,000 27,140 9,645 35.54
>50,00,000 and <= 1,00,00,000 21,284 15,229 71.55
>1,00,00,000 and <=5,00,00,000 24,137 53,203 220.42
>5,00,00,000 and <=10,00,00,000 5,039 35,564 705.77
>10,00,00,000 and <=25,00,00,000 3,787 59,124 1,561.24
>25,00,00,000 and <=50,00,00,000 1,634 56,871 3,480.48
>50,00,00,000 and <=100,00,00,000 984 68,927 7,004.78
>100,00,00,000 and <=500,00,00,000 923 1,96,531 21,292.63
>500,00,00,000 271 6,60,901 2,43,874.91
Total 7,92,268 11,68,525
Notes
1. Business Income is the income under the head "Profits and gains of business or
profession" as computed in the return of income
2. The "Sum of Business Income" is the sum of Business Income of all returns within the
value range slab.
3. The "Average Business Income" is the average Business Income within the value range
slab i.e. "Sum of Business Income" divided by total number of returns within the value
range slab
67
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.4 Company- Range of Long Term Capital Gains (AY 2017-18)
Sum of Long Average Long Term
No. of Term Capital Capital Gains
Range (in INR) Returns Gains Income (in Income(in Lakh
Crore INR) INR)
<0 - - -
=0 7,82,556 - -
>0 and <=1,50,000 1,955 11 0.56
>150,000 and <= 2,00,000 280 5 1.79
>2,00,000 and <=2,50,000 223 5 2.24
>2,50,000 and <= 3,50,000 369 11 2.98
>3,50,000 and <= 4,00,000 152 6 3.95
>4,00,000 and <= 4,50,000 143 6 4.20
>4,50,000 and <= 5,00,000 135 6 4.44
>5,00,000 and <= 5,50,000 142 7 4.93
>5,50,000 and <= 9,50,000 803 59 7.35
>9,50,000 and <= 10,00,000 74 7 9.46
>10,00,000 and <=15,00,000 586 72 12.29
>15,00,000 and <= 20,00,000 462 81 17.53
>20,00,000 and <= 25,00,000 360 81 22.50
>25,00,000 and <= 50,00,000 1,040 376 36.15
>50,00,000 and <= 1,00,00,000 902 639 70.84
>1,00,00,000 and <=5,00,00,000 1,334 3,014 225.94
>5,00,00,000 and <=10,00,00,000 286 2,017 705.24
>10,00,00,000 and <=25,00,00,000 205 3,194 1,558.05
>25,00,00,000 and <=50,00,00,000 101 3,501 3,466.34
>50,00,00,000 and <=100,00,00,000 68 4,682 6,885.29
>100,00,00,000 and <=500,00,00,000 68 15,312 22,517.65
>500,00,00,000 24 40,567 1,69,029.17
Total 7,92,268 73,659
Notes
1. Long Term Capital Gains Income is the income from the transfer of long-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Long Term Capital Gains Income" is the sum of Long Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Long Term Capital Gains Income" is the average Long Term Capital Gains
Income within the value range slab i.e. "Sum of Long Term Capital Gains Income"
divided by total number of returns within the value range slab
68
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.5 Company- Range of Short Term Capital Gains (AY 2017-18)
Sum of Short
Average Short Term
No. of Term Capital
Range (in INR) Capital Gains
Returns Gains Income
Income(in Lakh INR)
(in Crore INR)
<0 - - -
=0 7,69,500 - -
>0 and <=1,50,000 8,875 41 0.46
>150,000 and <= 2,00,000 946 17 1.80
>2,00,000 and <=2,50,000 774 17 2.20
>2,50,000 and <= 3,50,000 1,166 34 2.92
>3,50,000 and <= 4,00,000 452 17 3.76
>4,00,000 and <= 4,50,000 378 16 4.23
>4,50,000 and <= 5,00,000 370 18 4.86
>5,00,000 and <= 5,50,000 303 16 5.28
>5,50,000 and <= 9,50,000 1,774 131 7.38
>9,50,000 and <= 10,00,000 179 17 9.50
>10,00,000 and <=15,00,000 1,162 142 12.22
>15,00,000 and <= 20,00,000 780 135 17.31
>20,00,000 and <= 25,00,000 575 128 22.26
>25,00,000 and <= 50,00,000 1,483 524 35.33
>50,00,000 and <= 1,00,00,000 1,137 811 71.33
>1,00,00,000 and <=5,00,00,000 1,639 3,638 221.96
>5,00,00,000 and <=10,00,00,000 345 2,420 701.45
>10,00,00,000 and <=25,00,00,000 232 3,596 1,550.00
>25,00,00,000 and <=50,00,00,000 100 3,540 3,540.00
>50,00,00,000 and <=100,00,00,000 48 3,499 7,289.58
>100,00,00,000 and <=500,00,00,000 47 8,676 18,459.57
>500,00,00,000 3 2,219 73,966.67
Total 7,92,268 29,652
Notes
1. Short Term Capital Gains Income is the income from the transfer of short-term capital
asset(s) as computed in the return of income under the head "Capital Gains"
2. The "Sum of Short Term Capital Gains Income" is the sum of Short Term Capital Gains
Income of all returns within the value range slab.
3. The "Average Short Term Capital Gains Income" is the average Short Term Capital
Gains Income within the value range slab i.e. "Sum of Short Term Capital Gains Income"
divided by total number of returns within the value range slab
69
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.6 Company- Range of Other Sources Income (AY 2017-18)
Sum of Other Average Other
No. of
Range (in INR) Sources Income Sources Income (in
Returns
(in Crore INR) Lakh INR)
<0 - - -
=0 6,86,009 - -
>0 and <=1,50,000 53,647 199 0.37
>150,000 and <= 2,00,000 4,352 76 1.75
>2,00,000 and <=2,50,000 3,393 76 2.24
>2,50,000 and <= 3,50,000 4,892 145 2.96
>3,50,000 and <= 4,00,000 1,891 71 3.75
>4,00,000 and <= 4,50,000 1,706 72 4.22
>4,50,000 and <= 5,00,000 1,519 72 4.74
>5,00,000 and <= 5,50,000 1,277 67 5.25
>5,50,000 and <= 9,50,000 7,095 518 7.30
>9,50,000 and <= 10,00,000 595 58 9.75
>10,00,000 and <=15,00,000 4,492 554 12.33
>15,00,000 and <= 20,00,000 2,845 494 17.36
>20,00,000 and <= 25,00,000 1,962 438 22.32
>25,00,000 and <= 50,00,000 5,099 1,800 35.30
>50,00,000 and <= 1,00,00,000 3,590 2,540 70.75
>1,00,00,000 and <=5,00,00,000 5,022 11,103 221.09
>5,00,00,000 and <=10,00,00,000 1,178 8,321 706.37
>10,00,00,000 and <=25,00,00,000 898 14,100 1,570.16
>25,00,00,000 and <=50,00,00,000 374 12,956 3,464.17
>50,00,00,000 and <=100,00,00,000 227 15,472 6,815.86
>100,00,00,000 and <=500,00,00,000 171 33,566 19,629.24
>500,00,00,000 34 44,392 1,30,564.71
Total 7,92,268 1,47,090
Notes
1. Other Sources Income is the income under the head "Income from Other Sources" as
computed in the return of income
2. The "Sum of Other Sources Income" is the sum of Other Sources Income of all returns
within the value range slab.
3. The "Average Other Sources Income" is the average Other Sources Income within the
value range slab i.e. "Sum of Other Sources Income" divided by total number of returns
within the value range slab
70
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.7 Company- Range of Interest Income (AY 2017-18)
Sum of Interest Average Interest
No. of
Range (in INR) Income (in Crore Income (in Lakh
Returns
INR) INR)
<0 - - -
=0 7,00,169 - -
>0 and <=1,50,000 48,294 182 0.38
>150,000 and <= 2,00,000 3,921 68 1.73
>2,00,000 and <=2,50,000 3,117 70 2.25
>2,50,000 and <= 3,50,000 4,470 133 2.98
>3,50,000 and <= 4,00,000 1,710 64 3.74
>4,00,000 and <= 4,50,000 1,567 67 4.28
>4,50,000 and <= 5,00,000 1,387 66 4.76
>5,00,000 and <= 5,50,000 1,139 60 5.27
>5,50,000 and <= 9,50,000 6,305 460 7.30
>9,50,000 and <= 10,00,000 541 53 9.80
>10,00,000 and <=15,00,000 3,987 491 12.32
>15,00,000 and <= 20,00,000 2,496 433 17.35
>20,00,000 and <= 25,00,000 1,698 379 22.32
>25,00,000 and <= 50,00,000 4,204 1,481 35.23
>50,00,000 and <= 1,00,00,000 2,777 1,942 69.93
>1,00,00,000 and <=5,00,00,000 3,267 6,909 211.48
>5,00,00,000 and <=10,00,00,000 585 4,084 698.12
>10,00,00,000 and <=25,00,00,000 356 5,490 1,542.13
>25,00,00,000 and <=50,00,00,000 139 4,898 3,523.74
>50,00,00,000 and <=100,00,00,000 75 5,188 6,917.33
>100,00,00,000 and <=500,00,00,000 56 10,344 18,471.43
>500,00,00,000 8 7,329 91,612.50
Total 7,92,268 50,191
Notes
1. The Interest Income is already included in the Income from other sources.
2. Interest Income is the Gross Interest Income in the "Income from other sources"
Schedule of Return of Income. Interest Income data is compiled only for those returns
where it is explicitly stated in the Return of Income.
3. The returns in which Income from other sources < Gross interest income, count of such
returns are displayed under =0 slab.
4. The "Sum of Interest Income" is the sum of Interest Income of all returns within the value
range slab.
5. The "Average Interest Income" is the average Interest Income within the value range
slab i.e. "Sum of Interest Income" divided by total number of returns within the value
range slab
71
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.8 Company- Range of Total Loss Set off (AY 2017-18)
Sum of Total Average Total
No. of
Range (in INR) Loss Set Off(in Loss Set off (in
Returns
Crore INR) Lakh INR)
<0 - - -
=0 6,50,267 - -
>0 and <=1,50,000 68,171 279 0.41
>150,000 and <= 2,00,000 6,099 106 1.74
>2,00,000 and <=2,50,000 4,781 107 2.24
>2,50,000 and <= 3,50,000 7,171 213 2.97
>3,50,000 and <= 4,00,000 2,804 105 3.74
>4,00,000 and <= 4,50,000 2,521 107 4.24
>4,50,000 and <= 5,00,000 2,288 109 4.76
>5,00,000 and <= 5,50,000 2,081 109 5.24
>5,50,000 and <= 9,50,000 10,371 752 7.25
>9,50,000 and <= 10,00,000 893 87 9.74
>10,00,000 and <=15,00,000 6,589 809 12.28
>15,00,000 and <= 20,00,000 4,120 714 17.33
>20,00,000 and <= 25,00,000 3,051 683 22.39
>25,00,000 and <= 50,00,000 7,490 2,651 35.39
>50,00,000 and <= 1,00,00,000 4,953 3,481 70.28
>1,00,00,000 and <=5,00,00,000 6,014 12,845 213.58
>5,00,00,000 and <=10,00,00,000 1,107 7,749 700.00
>10,00,00,000 and <=25,00,00,000 823 12,693 1,542.28
>25,00,00,000 and <=50,00,00,000 301 10,646 3,536.88
>50,00,00,000 and <=100,00,00,000 173 12,136 7,015.03
>100,00,00,000 and <=500,00,00,000 162 33,030 20,388.89
>500,00,00,000 38 50,826 1,33,752.63
Total 7,92,268 1,50,237
Notes
1. Total Loss Set Off is the amount of brought forward losses set off against current year's
income in the "Computation of total income" Schedule of return of income
2. The "Sum of Total Loss Set Off" is the sum of Total Loss Set Off of all returns within the
value range slab.
3. The "Average Total Loss Set Off" is the average Total Loss Set Off within the value
range slab i.e. "Sum of Total Loss Set Off" divided by total number of returns within the
value range slab
72
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.9 Company- Range of Returned Income (AY 2017-18)
Sum of Returned Average Returned
No. of
Range (in INR) Income (in Crore Income (in Lakh
Returns
INR) INR)
<0 - - -
=0 4,35,575 - -
>0 and <=1,50,000 1,26,109 554 0.44
>150,000 and <= 2,00,000 13,188 229 1.74
>2,00,000 and <=2,50,000 10,723 240 2.24
>2,50,000 and <= 3,50,000 17,144 511 2.98
>3,50,000 and <= 4,00,000 6,836 256 3.74
>4,00,000 and <= 4,50,000 6,129 260 4.24
>4,50,000 and <= 5,00,000 5,661 269 4.75
>5,00,000 and <= 5,50,000 5,111 268 5.24
>5,50,000 and <= 9,50,000 29,141 2,131 7.31
>9,50,000 and <= 10,00,000 2,725 266 9.76
>10,00,000 and <=15,00,000 20,891 2,573 12.32
>15,00,000 and <= 20,00,000 14,088 2,445 17.36
>20,00,000 and <= 25,00,000 10,296 2,305 22.39
>25,00,000 and <= 50,00,000 27,547 9,790 35.54
>50,00,000 and <= 1,00,00,000 22,194 15,971 71.96
>1,00,00,000 and <=5,00,00,000 25,513 56,730 222.36
>5,00,00,000 and <=10,00,00,000 5,384 38,164 708.84
>10,00,00,000 and <=25,00,00,000 4,008 62,858 1,568.31
>25,00,00,000 and <=50,00,00,000 1,734 60,340 3,479.82
>50,00,00,000 and <=100,00,00,000 1,057 73,826 6,984.48
>100,00,00,000 and <=500,00,00,000 940 1,95,418 20,789.15
>500,00,00,000 274 6,28,230 2,29,281.02
Total 7,92,268 11,53,634
Notes
1. Returned Income is the total income after chapter VI-A deduction and deductions u/s
10A/10AA (wherever applicable) as computed in the "Computation of total income"
schedule of return of income
2. The "Sum of Returned Income" is the sum of Returned Income of all returns within the
value range slab.
3. The "Average Returned Income" is the average Returned Income within the value range
slab i.e. "Sum of Returned Income" divided by total number of returns within the value
range slab.
73
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
6.10 Company- Range of Tax Payable (AY 2017-18)
Sum of Tax
No. of Average Tax Payable
Range (in INR) Payable(in Crore
Returns (in Lakh INR)
INR)
<0 - - -
=0 3,85,888 - -
>0 and <=1,50,000 2,18,643 800 0.37
>150,000 and <= 2,00,000 17,323 301 1.74
>2,00,000 and <=2,50,000 13,307 298 2.24
>2,50,000 and <= 3,50,000 19,743 586 2.97
>3,50,000 and <= 4,00,000 7,602 285 3.75
>4,00,000 and <= 4,50,000 6,655 283 4.25
>4,50,000 and <= 5,00,000 5,732 272 4.75
>5,00,000 and <= 5,50,000 5,158 270 5.23
>5,50,000 and <= 9,50,000 27,341 1,987 7.27
>9,50,000 and <= 10,00,000 2,343 228 9.73
>10,00,000 and <=15,00,000 16,684 2,048 12.28
>15,00,000 and <= 20,00,000 10,611 1,838 17.32
>20,00,000 and <= 25,00,000 6,969 1,563 22.43
>25,00,000 and <= 50,00,000 16,840 5,919 35.15
>50,00,000 and <= 1,00,00,000 11,769 8,296 70.49
>1,00,00,000 and <=5,00,00,000 13,591 29,053 213.77
>5,00,00,000 and <=10,00,00,000 2,547 17,861 701.26
>10,00,00,000 and <=25,00,00,000 1,881 28,994 1,541.41
>25,00,00,000 and <=50,00,00,000 763 26,621 3,488.99
>50,00,00,000 and <=100,00,00,000 412 28,669 6,958.50
>100,00,00,000 and <=500,00,00,000 372 75,280 20,236.56
>500,00,00,000 94 1,64,269 1,74,754.26
Total 7,92,268 3,95,721
Notes
1. Tax Payable is the aggregate tax liability as computed in the "Computation of tax liability
on total income" schedule of return of income. Tax, surcharge, cess & interest after
giving credit u/s 115JAA/115JD and relief u/s 89/90/90A/91 but before giving credit for
taxes paid (Advance Tax/ TDS/ TCS/ Self-Assessment Tax) constitute Tax Payable.
2. The "Sum of Tax Payable" is the sum of Tax Payable of all returns within the value range
slab.
3. The "Average Tax Payable" is the average Tax Payable within the value range slab i.e.
"Sum of Tax Payable" divided by total number of returns within the value range slab.
74
Income Tax Return Statistics Assessment Year 2017-18 Version 1.0
7. Type of Business
75
7.1 Type of Business Corporate and Non- corporate Taxpayers (AY 2017-18)
Non- Total
Corporate
Code Type of Business corporate
Taxpayers Taxpayers
Taxpayers
101 Manufacturing Industry [Agro-based industries] 13,173 54,418 67,591
102 Manufacturing Industry [Automobile and Auto parts] 5,313 20,891 26,204
103 Manufacturing Industry [Cement] 788 3,170 3,958
104 Manufacturing Industry [Diamond cutting] 507 22,346 22,853
105 Manufacturing Industry [Drugs and Pharmaceuticals] 7,141 15,842 22,983
106 Manufacturing Industry [Electronics including 2,970 12,874 15,844
Computer Hardware]
107 Manufacturing Industry [Engineering goods] 11,254 62,017 73,271
108 Manufacturing Industry [Fertilizers, Chemicals, 4,354 9,500 13,854
Paints]
109 Manufacturing Industry [Flour and Rice Mills] 1,838 20,590 22,428
110 Manufacturing Industry [Food Processing units] 4,333 21,206 25,539
111 Manufacturing Industry [Marble and Granite] 2,387 12,902 15,289
112 Manufacturing Industry [Paper] 1,556 6,172 7,728
113 Manufacturing Industry [Petroleum and 750 3,460 4,210
Petrochemicals]
114 Manufacturing Industry [Power and energy] 6,881 2,127 9,008
115 Manufacturing Industry [Printing and publishing] 3,112 29,897 33,009
116 Manufacturing Industry [Rubber] 1,028 3,959 4,987
117 Manufacturing Industry [Steel] 4,678 9,392 14,070
118 Manufacturing Industry [Sugar] 418 597 1,015
119 Manufacturing Industry [Tea,Coffee] 1,250 4,021 5,271
120 Manufacturing Industry [Textiles,Handloom,Power 10,899 2,12,086 2,22,985
looms]
121 Manufacturing Industry [Tobacco] 303 2,137 2,440
122 Manufacturing Industry [Tyre] 155 1,475 1,630
123 Manufacturing Industry [Vanaspati and Edible Oils] 681 2,721 3,402
124 Manufacturing Industry [Others] 64,279 6,59,245 7,23,524
201 Trading [Chain stores] 810 24,903 25,713
202 Trading [Retailers] 24,633 48,42,333 48,66,966
203 Trading [Wholesalers] 32,777 9,06,839 9,39,616
204 Trading [Others] 1,17,805 34,10,815 35,28,620
301 Commision Agents [General Commision Agents] 4,943 10,49,878 10,54,821
Non- Total
Corporate
Code Type of Business corporate
Taxpayers Taxpayers
Taxpayers
401 Builders [Builders] 25,986 57,236 83,222
402 Builders [Estate agents] 5,015 26,671 31,686
403 Builders [Property Developers] 35,806 46,584 82,390
404 Builders [Others] 24,562 69,484 94,046
501 Contractors [Civil contractors] 15,893 5,92,158 6,08,051
502 Contractors [Excise contractors] 38 3,000 3,038
503 Contractors [Forest contractors] 6 1,998 2,004
504 Contractors [Mining contractors] 1,193 5,827 7,020
505 Contractors [Others] 17,630 15,63,005 15,80,635
601 Professionals [Charted Accountants, Auditors, etc.] 154 1,02,895 1,03,049
602 Professionals [Fashion designers] 125 14,375 14,500
603 Professionals [Legal professionals] 479 2,55,600 2,56,079
604 Professionals [Medical professionals] 2,541 4,19,379 4,21,920
605 Professionals [Nursing Homes] 1,353 11,652 13,005
606 Professionals [Specialty hospitals] 1,734 4,601 6,335
607 Professionals [Others] 8,076 12,76,894 12,84,970
701 Service Sector [Advertisement agencies] 4,149 19,625 23,774
702 Service Sector [Beauty Parlours] 499 1,01,755 1,02,254
703 Service Sector [Consultancy Services] 25,841 1,75,475 2,01,316
704 Service Sector [Courier agencies] 778 12,523 13,301
705 Service Sector [Computer Training/Educational and 5,527 1,25,369 1,30,896
Coaching institutes]
706 Service Sector [Forex Dealers] 1,166 753 1,919
707 Service Sector [Hospitality services] 7,057 25,305 32,362
708 Service Sector [Hotels] 9,168 78,826 87,994
709 Service Sector [I.T. enabled services, BPO service 23,101 22,921 46,022
provides]
710 Service Sector [Security agencies] 3,166 14,222 17,388
711 Service Sector [Software development agencies] 18,137 12,466 30,603
712 Service Sector [Transporters] 6,112 3,29,301 3,35,413
713 Service Sector [Travel agents, tour operators] 6,672 96,202 1,02,874
714 Service Sector [Others] 1,06,161 28,00,496 29,06,657
801 Financial Service Sector [Banking Companies] 282 4,063 4,345
77
Non- Total
Corporate
Code Type of Business corporate
Taxpayers Taxpayers
Taxpayers
802 Financial Service Sector [Chit Funds] 3,916 1,327 5,243
803 Financial Service Sector [Financial Institutions] 726 4,826 5,552
804 Financial Service Sector [Financial Service providers] 3,189 17,654 20,843
805 Financial Service Sector [Leasing Companies] 612 562 1,174
806 Financial Service Sector [Money Lenders] 384 89,992 90,376
807 Financial Service Sector [Non Banking Finance 9,479 1,670 11,149
Companies]
808 Financial Service Sector [Share Brokers, sub- 4,014 14,006 18,020
brokers, etc.]
809 Financial Service Sector [Others] 17,826 84,181 1,02,007
901 Entertainment Industry [Cable T.V. productions] 501 5,138 5,639
902 Entertainment Industry [Film distribution] 448 1,343 1,791
903 Entertainment Industry [Film laboratories] 55 477 532
904 Entertainment Industry [Motion Picture producers] 939 1,573 2,512
905 Entertainment Industry [Television Channels] 511 1,588 2,099
906 Entertainment Industry [Others] 6,251 94,436 1,00,687
XXXX Others 53,994 14,55,055 15,09,049
Total 7,92,268 2,14,72,302 2,22,64,570
78
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