| | |
| Type of taxes | Tax
rates |
| | |
| Value Added Tax | 15% |
| | |
| National Pension Fund Contribution | 3%-5%
of employee's remuneration |
| | |
| Industrial and Vocational Training
Levy | 1% of employee's remuneration |
| | |
| Employee's welfare Fund | 2.5%
of employee's remuneration |
| | |
| Mortgage fees | Rs
300 - on first Rs 500,000 |
| | 2.425%
on any balance of loan |
| | |
| Land Transfer Tax | Within
5 years of acquisition - 10% |
| | (1st
Rs75,000 exempt) by transfer or After 5 years of acquisition - 5% (1st 75,000
exempt) by transfer |
| | |
| Land Development Tax | Rs
2.50 per sq. meter of land parcelled out |
| | |
| Tax on Transfer of leasehold Rights
in State Land | 10% on buyer + 10% on
seller |
| | |
| Capital gains (Morcellement Tax) | 30%
- transfer within 5 years |
| | 25%
- transfer between 5-10 years |
| | 20%
- transfer between 10-15 years |
| | 0%
- transfer after 15 years |
| | |
| Stamp Duty | Rs
15 per sheet on registration of documents with registrar General or Conservator
of Mortgage |
| | |
| Campement Site Tax | Zone
A-B-C-D-E Rs.2-6 per sq. meter |
| | |
| | |
