Property Income (Sec 155) (TY 2026)
| Recipient | Income Slab | Tax Rate |
|---|---|---|
| Individual / AOP | Up to Rs.300,000 | 0% |
| Individual / AOP | 300,001 – 600,000 | 5% of amount exceeding 300,000 |
| Individual / AOP | 600,001 – 2,000,000 | 15,000 + 10% of amount above 600,000 |
| Individual / AOP | Above 2,000,000 | 155,000 + 25% of amount above 2,000,000 |
| Company | All | 15% of Gross Rent |