Ready ReferenceCharts
Rate distributions taken straight from the statute. Select a rate — click its bar or its button — to see every entry that carries it, without opening the rule or the section.
Depreciation — rule 25
Appendix I written-down value
138 entries at 8 distinct rates, % of written-down value. Largest block: Machinery and Plant (129 entries). Highest rate: 45% (1 entry). Rule 25
Appendix II actual cost
38 entries at 10 distinct rates, % of actual cost. Largest block: Building and civil engineering works of permanent character, not mentioned above (6 entries). Highest rate: 33.4% (5 entries). Rule 25
Deduction and collection at source — sections 393 & 394
Rates across the four tables 57 rows
Each bar is stacked by the table the row comes from.
Two counting rules, so the bars can be read literally:
a row whose rate cell holds more than one percentage
(5 of them do) counts once under
each rate it names, and the rows with no fixed percentage —
“rates in force”, which Parliament sets annually in the
Finance Act, plus Nil and see-text — are kept as their own bar rather
than dropped.
Section 393
Section 394
Quarterly payment of tax deducted — rule 218
Quarter end to payment date
Rule 218 — where the Assessing Officer permits quarterly payment. 218
| Q | Quarter of the financial year ended on | Date for quarterly payment |
|---|---|---|
| 1 | 30th June. | 7th July. |
| 2 | 30th September. | 7th October. |
| 3 | 31st December. | 7th January. |
| 4 | 31st March. | 30th April. |
Note the last row. Three quarters are paid by the 7th of the following month; the quarter ended 31st March is paid by the 30th April. Rule 218 applies only where the Assessing Officer has permitted quarterly payment — the general rule is monthly.
Corpus structure
Act sections and schedules per chapter 536 + 16
Counted live from the database, so this grows as chapters are added
Rules by subject area 333 rules
The 30 curated bands used by the Rules browse page
Cross-references 4,890
Which document cites which, resolved links only
Provisions carrying a statutory table
77 provisions hold
the corpus’s 70 tables — every rate, threshold and date grid on this site
is parsed out of one of them