What is progressive tax system that applies to income tax in India?

Progressive tax system ensures individuals' incomes aren't taxed simply based on tax slab they fall in. Under this system, segments of a person's salary are taxed based on relevant tax slabs. A person earning ₹15 lakh has tax liability of ₹1.05 lakh (0% for ₹4 lakh+5% of ₹4 lakh+10% of ₹4 lakh and 15% of ₹3 lakh) under progressive system.

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