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How are the ordinary slab rates for individuals under section 202 of the Income-tax Act, 2025…

The ordinary section 202 schedule is progressive because higher slices of taxable income attract higher marginal rates. The classification concerns the slab structure before…

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How are the ordinary slab rates for individuals under section 202 of the Income-tax Act, 2025 classified for tax year 2026–27?

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Answer and explanation

Correct answer A

The ordinary section 202 schedule is progressive because higher slices of taxable income attract higher marginal rates. The classification concerns the slab structure before adjustments such as rebates and excludes income taxed at special rates.

Option feedback

Option A

Higher slices of taxable income are subject to higher marginal rates under the ordinary section 202 schedule.

Option B

A regressive schedule would imply a declining tax burden as a share of income. The stated ordinary slab structure has increasing marginal rates.

Option C

A proportional schedule would apply a uniform rate. The section 202 table assigns different rates to different slices.

Option D

The schedule applies to slices of taxable income. The value of public services received does not determine the rate.

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