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For that $100,000 every year person, his taxable income decreases from $90,650 to $89,650 and saves him $280 (=28% of $1000) - almost double! kontol 3 A 3. All individuals invest tax @ 15.00 % of transfer pricing the income over first Rs. 4,00,000/-. No slabs, no deductions, no exemptions, no incentives and no allowances.