Under the Finance Act 2015, every person who is taxpayer (including non-resident Bangladeshis) , Hindu joint family , partnership firm , individual association and artificial person created by law will be considered eligible to pay income tax if the income limit is above Rs. 2,50,000 / = . . However , if the income limit of (1) women and persons aged 65 years and above is above Rs. (2) If the income limit of the disabled taxpayer is above Rs . 3,65,000 / = he will be eligible to pay income tax 3) If the income limit of Gazetted War Wounded Freedom Fighters is above Rs. 4 , 25,000 / =, he will be eligible to pay income tax . The tax rate applicable on the income of such taxpayers for the tax year 2015-2016 has been rearranged as follows: - Total income tax rate (a) Zero on total income up to Rs . 10% on total income up to Rs. (C) 15% on total income up to next Rs . 25% on Total Income up to Rs.