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Income Tax Slab Rates for FY 2021-22 & AY 2022-23
Every year tax payers need to make a note of changes announced in the budget that reflect in the income tax e-filing forms. Many filing details remain unchanged, whereas there may be changes in a few. The income tax slab rates specify the threshold yearly limits at which a higher a lower tax rate is applicable.
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- Income Tax Slabs Rates for Financial Year 2021-2022
The budget for the Financial Year 2022- 2023 was announced by Finance Minister Nirmala Sitharaman on 1st February 2022. The high hopes of salaried employees were left unanswered as there were no changes announced in the Income Tax Slab Rates for the Financial Year 2021 – 2022 and Assessment Year 2022 – 2023.
Some of the Highlights of Income Tax Slab Rates for FY 2021-22 (The Assessment Year 2022-23)
As mentioned above, Income Tax Slab Rates for Financial Year 2021 – 2022 are the same as the rates for the Financial Year 2020 – 2021. Here are a few highlights of the Income Tax Slab Rates for Financial Year 2021 – 2022.
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There is no change in the Income Tax Slab rates
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Taxpayers continue paying taxes following the previous year’s tax regime
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Either the Old or the New tax regime can be followed for the payment of tax
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Tax rebate of up to Rs. 12,500 is offered under Section 87A of the Income Tax Act, 1961
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Individual earning up to Rs. 5,00,000 does not fall under the tax paying category irrespective of the tax regime followed
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Once opted for a new tax regime, a taxpayer can never switch back to the old regime in their lifetime
Comparison of Income Tax Slab FY 21 – 22 VS FY 20 - 21
Taxpayers are divided into 4 categories and 1 for domestic companies when it comes to paying taxes. Let us take a look at these categories:
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Individuals less than 60 years old.
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A senior citizen with an age limit of 60 years and above, but less than 80 years old.
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A senior citizen who is 80 or above 80 years old.
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Hindu Undivided Family (HUF) (including AOP, BOI, and Artificial Juridical Person)
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Domestic companies
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Income Tax Slab Rates for Individuals (Resident or Non-Resident) Less Than 60 Years Old and HUF
Net Income Range Rate of Income-tax Assessment Year 2022-23 Assessment Year 2021-22 Up to Rs. 2,50,000 - - Rs. 2,50,000 to Rs. 5,00,000 5% 5% Rs. 5,00,000 to Rs. 10,00,000 20% 20% Above Rs. 10,00,000 30% 30% -
Income Tax Slab Rates for Senior Citizens Below 80 Years of Age
Net Income Range Rate of Income-tax Assessment Year 2022-23 Assessment Year 2021-22 Up to Rs. 3,00,000 - - Rs. 3,00,000 to Rs. 5,00,000 5% 5% Rs. 5,00,000 to Rs. 10,00,000 20% 20% Above Rs. 10,00,000 30% 30% -
Income Tax Slab Rates for Super Senior Citizens Above 80 Years of Age
Net Income Range Rate of Income-tax Assessment Year 2022-23 Assessment Year 2021-22 Up to Rs. 5,00,000 - - Rs. 5,00,000 to Rs. 10,00,000 20% 20% Above Rs. 10,00,000 30% 30% -
Income Tax Slab Rates for HUF (Including AOP, BOI, and Artificial Juridical Person)
Net Income Range Rate of Income-tax Assessment Year 2022-23 Assessment Year 2021-22 Up to Rs. 2,50,000 - - Rs. 2,50,000 to Rs. 5,00,000 5% 5% Rs. 5,00,000 to Rs. 10,00,000 20% 20% Above Rs. 10,00,000 30% 30%
Rate of Surcharge
The cess and surcharge on income tax payable are applicable if the total income of the assessee exceeds the below-mentioned limits:
| Surcharge Rate | ||
| Range of Income | Assessment Year 2022-23 | Assessment Year 2021-22 |
| Above Rs. 50 Lakhs but less than Rs. 1 Crore | 10% | 10% |
| Above Rs. 1 Crore but less than Rs. 2 Crores | 15% | 15% |
| Above Rs. 2 Crores but less than Rs. 5 Crores | 25% | 25% |
| Above Rs. 5 crores but less than Rs. 10 Crores | 37% | 37% |
| Above Rs. 10 Crores | 37% | 37% |
New Income Tax Slab Rate Table for FY 2020 - 2021
In the new tax regime, the tax slabs are kept the same for the income group up to Rs. 5 lakhs. Here is the table with the old and new tax rates as applicable on the annual income:
| Old Tax Rate(%) | Annual Income (Rs.) | New Tax Rate (%) |
| Nil | Up to Rs. 2L | Nil |
| 5 | 2.5 L to Rs. 5L | 5 |
| 20 | Rs. 5L to Rs. 7.5L | 10 |
| 20 | Rs. 7.5L to Rs. 10L | 15 |
| 30 | Rs. 10L to Rs. 12.5L | 20 |
| 30 | Rs. 12.5L to Rs. 15L | 25 |
| 30 | Rs. 15L and above | 30 |
Income Tax Slab Rates for FY 2019-20 & AY 2020-21
According to the budget released in 2019 there have been some changes in the structure of the tax slab in the interim budget 2019 the tax rebate of Rs. 12,500 under Section 87A of IT Act. 1961 is available to the individuals who have a yearly income up to Rs. 5 lakhs. Income tax rates differ for age groups and income slabs.
The income tax rates are first categorized across age groups then cross-categorized across age group income to generate tax rate slabs. The following paragraphs discuss the income tax rates for age/income slab matrix.
Some of the Highlights of Income Tax Slab Rates for FY 2019-20 (Assessment Year 2020-21)
Income Tax slab rates help you decide whether your income is taxable or not. The finance minister has introduced many changes in the income tax slab rate for financial year 2019-2020 (AY 2020-2021). These are:
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No tax is applicable for individuals whose income is less than Rs. 2,50,000
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0%-5% tax is applicable for different age group with income from Rs. 2,50,000 - Rs. 5,00,000.
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20% tax is applicable with income from Rs. 5,00,000 - Rs. 10,00,000.
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30% tax is applicable with income from Rs. 5,00,000 – Rs. 10,00,000.
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Investment up to maximum Rs.1.5 lakh is applicable for tax exemption under section 80C of Income Tax Act and can save up to Rs. 46,800 in taxes.
Based on the annual income earned by an individual, the following table shows different income tax rates applicable in India. The tax slabs have been arranged by the category and profile of the tax payers.
Income Tax Slab/Brackets Applicable for FY 2019-20
Income tax is a tax imposed by the government on the income earned by individuals and businesses. One must file an income tax return to justify his/her income. In this regard, to avail tax advantages to its fullest, it is crucial to understand the existing income tax slab for the fiscal year 2019-20.
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Income Tax Slab Rates for Hindu Undivided Family (HUF) – Part (I)
Annual Income Tax Rates Health and Education Cess Up to Rs.2.5 lakh Nil Nil Rs.2,50,001-Rs.5 Lakh 5% 4% of Income Tax Rs.5,00,001-Rs.10 Lakh 20% 4% of Income Tax Above Rs.10 Lakh 30% 4% of Income Tax Additional Component
Surcharge:
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
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Under budget 2019 the tax rebate of Rs. 12,500 under Section 87A of IT Act 1961 is available to the individuals who have a yearly income up to Rs.5 lakhs.
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Income Tax Slab Rate for Individuals below 60 Years Old and Other Artificial Judicial Person- part (I)
Annual Income Tax Rates Health and Education Cess Up to Rs.2.5 lakh Nil Nil Rs.2,50,001-Rs.5 Lakh 5% 4% of Income Tax Rs.5,00,001-Rs.10 Lakh 20% 4% of Income Tax Above Rs.10 Lakh 30% 4% of Income Tax Additional Component
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
Health and Education Cess:
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Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Income Tax Slab Rates of Senior Citizen who are 60 years old or more, but less than 80 years old- Part (II):
Annual Income Tax Rates Health and Education Cess Up to Rs.3 lakh Nil Nil Rs.3,00,001-Rs.5 Lakh 5% 4% of Income Tax Rs.5,00,001-Rs.10 Lakh 20% 4% of Income Tax Above Rs.10 Lakh 30% 4% of Income Tax Additional Component
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
Health and Education Cess:
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Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Income Tax Slab Rate for Super Senior citizen who are 80 years or more than 80 years old- Part (III)
Annual Income Tax Rates Health and Education Cess Up to Rs.5 lakh Nil Nil Rs.5,00,001-Rs.10 Lakh 20% 4% of Income Tax Above Rs.10 Lakh 30% 4% of Income Tax Additional Component
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
Health and Education Cess:
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Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Income Tax Slab Rates for Domestic Companies
Turnover Particulars Tax Rates In case the gross turnover is up to Rs.400 Crore in the financial year 2017-18 25% In case the gross turnover is exceeding Rs.400 Crore in financial year 2017-18 30% Where the company opted for Section 115BA 25% Where the company opted for Section 115BAA 22% Where the company opted for Section 115BAB 15% Additional Rates which are Applicable:
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Cess: 4% of corporate tax
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Surcharge: If the taxable income is more than Rs.1 crore but less than Rs.10 crore than a surcharge of 7% of income tax is applicable.
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Surcharge: If the taxable income is more than Rs.10 crore than a surcharge of 12% of income tax is applicable.
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Partnership Firms
30% tax rate is applicable for any partnership firms & limited liability partnership (LLP).
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Additional Component
Surcharge is applicable if the taxable income is more than Rs.10 crore than a surcharge of 12% of income tax is applicable.
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Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Local Authorities/Entity
30% tax rate is applicable for local authorities.
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Additional Component
Surcharge is applicable if the taxable income is more than Rs.10 crore than a surcharge of 12% of income tax is applicable.
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Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
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Income Tax Slab and Rates for Foreign Companies/Entity
| Nature of Income | Tax Rate |
| If any foreign company/entity functioning in India receives income as royalty compensated by the Indian government against the agreement implemented with the Indian concern (After 31st March 1961, and before 1St April 1976) | 50% |
| If any foreign company/entity functioning in India receives income as fees for any technical service provided according to the agreement implemented with the Indian concern (After 29th February 1964, and before 1St April 1976) | 50% |
| Any other additional income earned by foreign company operating in India. | 40% |
Additional Component
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2% surcharge is applicable in case the income is between Rs. 1 crore - Rs. 10 crores.
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5% surcharge is applicable in case the income is above Rs. 10 crores.
Income Tax Slab Rates for Co-operative Societies
Rural/Urban/Semi Urban excluding Agricultural Societies and Self Help Group (SHG)
| Income Threshold | Applicable Tax Rate |
| Up to Rs. 10,000 | 10% |
| Rs. 10,001- Rs. 20,000 | 20% |
| Over Rs. 20,001 | 30% |
Additional Component
In case the taxable income is more than Rs.1crore than a surcharge of 12% of income tax is applicable.
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
Comparison of Income Tax Slab FY 19-20 VS FY 18-19
Income Tax Slab for HUF and individuals less than 60 years of age.
| Income Range Per Annum | Tax Rate FY 2019-20, AY 2020-21 | Tax Rate FY 2018-19, AY 19-20 |
| Up to 2.5 lakhs | No tax | No tax |
| Rs. 2,50,000- Rs.5,00,000 | 5% + 4% cess | 5%+4% cess |
| Rs.5,00,000-Rs. 10,00,000 | 20% +4% cess | 20% + 4% cess |
| Rs.10,00,000-Rs.50,00,000 | 30%+ 4% cess | 30%+4% cess |
| Rs.50,00,000- Rs.1,00,00,000 | 30%+10% surcharge+4%cess | 30%+10% surcharge+4%cess |
| Above Rs.1,00,00,000 | 30%+15% surcharge+4%cess | 30%+15% surcharge+4%cess |
| Tax rebate U/S 87(A) | 100% tax rebate ( Subject to maximum Rs.12,500) is applicable to the resident individuals whose total taxable income does not exceed Rs.5 lakh | 100% tax rebate ( Subject to maximum Rs.2,500) is applicable to the resident individuals whose total taxable income does not exceed Rs.3.5 lakh |
Key Comparison
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For financial year 2019-2020 and assessment year 2020-2021, the income tax slab has remained unchanged for all the citizens (including senior citizen).
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The education cess of 4% on income tax is same as previous year.
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Standard deduction for salaried individuals has been increased from Rs. 40,000 – Rs. 50,000.
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No changes have been made in the corporate tax. Corporate tax applicable is 25% for domestic companies whose turnover is up to Rs. 250 crores.
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10% tax on long-term capital gain exceeding Rs 1 Lakh.
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Short-term capital gains to continue to be taxed at 15%
For Senior Citizens
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Zero TDS on interest earned from FDs up to Rs 50,000
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Tax exemption on interest from FD, Post Office up to RS 50,000 as per the Section 80TTB
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Premium paid for senior citizen medical insurance is exempted up to Rs. 50,000
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As per Section 80DDB, tax exemption for certain critical illnesses up to Rs. 60,000 in case of senior citizens, up to Rs. 80,000 in case of super senior citizens and Rs. 1 Lakh in case of all senior citizen
Income Tax Slab and Rates on Dividend
Income tax is applicable on dividend income received by the individual based on the source of dividend income.
| Income Tax rates for HUFs/Individuals | Income Tax Section | |
| If the accumulated dividend income received in a year is less than Rs.10,00,000 | Nil | Section 10(34) |
| If the accumulated dividend income received in a year is more than Rs.10,00,000 | 10% | Section 115BBDA |
Income tax Slab Rates for NRI
For financial year 2019-2020, the income tax slab rates are following:
| Taxable Income | Income Tax Rates |
| Up to Rs.2.5 lakh | Nil |
| Rs.2,50,001-Rs.5 Lakh | 5% |
| Rs.5,00,001-Rs.10 Lakh | 20% |
| Above Rs.10 Lakh | 30% |
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
Income Tax Slab Rates for Expats
For financial year 2019-2020, the income tax slab rates are following:
| Taxable Income | Income Tax Rates | Health and Education Cess |
| Up to Rs.2.5 lakh | Nil | Nil |
| Rs.2,50,001-Rs.5 Lakh | 5% | 4% of Income Tax |
| Rs.5,00,001-Rs.10 Lakh | 20% | 4% of Income Tax |
| Above Rs.10 Lakh | 30% | 4% of Income Tax |
Income Tax Slab and Rates for Freelancers
Income tax slab rates for freelancers are same as individuals and HUFs.
| Taxable Income | Income Tax Rates | Health and Education Cess |
| Up to Rs.2.5 lakh | Nil | Nil |
| Rs.2,50,001-Rs.5 Lakh | 5% | 4% of Income Tax |
| Rs.5,00,001-Rs.10 Lakh | 20% | 4% of Income Tax |
| Above Rs.10 Lakh | 30% | 4% of Income Tax |
Surcharge:
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
Income tax Slab Rates for Doctors
Income tax rates for doctors are same as of salaried individuals.
| Taxable Income | Income Tax Rates | Health and Education Cess |
| Up to Rs.2.5 lakh | Nil | Nil |
| Rs.2,50,001-Rs.5 Lakh | 5% | 4% of Income Tax |
| Rs.5,00,001-Rs.10 Lakh | 20% | 4% of Income Tax |
| Above Rs.10 Lakh | 30% | 4% of Income Tax |
Surcharge:
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10% surcharge is applicable in case the income of an individual is more than Rs.50,00,000 and less than Rs.1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs.1,00,00,000.
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
Income Tax Act, 1961
Income Tax Act 1961 consists of the provisions of income tax which is applicable uniformly to the whole of India and is effective since 1962. The Income Tax Act contains different provisions to determine tax liability, taxable income, procedure for assessment of penalties, etc.
Key factors based on which income tax rates are applicable include:
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Resident status of the assesse
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Income of assesse
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Rate of tax
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Assessment year
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Gross income
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Charge of Income Tax
Income Tax Slab is applicable to
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A Hindu Undivided Family (HUF)
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Any salaried individual.
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A firm
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A company
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Any local authority
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A body of individual (BOI)or an association of person whether incorporated or not.
Income Tax Slab Rates for Financial year 2018-2019 (AY 2019-2020)
Income tax slab rates for individual tax payers & Hindu Undivided Family (HUF) (Less than 60 years of age) FY 18-19 (Part 1)
| Annual Income | Tax Rates | Health and Education Cess |
| Up to Rs.2.5 lakh | Nil | Nil |
| Rs.2,50,001-Rs.5 Lakh | 5% | 3% of Income Tax |
| Rs.5,00,001-Rs.10 Lakh | 20% | 3% of Income Tax |
| Above Rs.10 Lakh | 30% | 3% of Income Tax |
Additional Component
Individuals can make investment and save up to Rs. 46,800 on taxes.
Surcharge:
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
Health and Education Cess:
Health and education cess of 4% is applicable on the amount of tax calculated, inclusive of surcharge.
* For FY 2018-2019, the limit of tax exemption is up to Rs.2.5 lakhs for individuals and Hindu Undivided Family (HUF), except for those who are covered under part (II) and Part (III).
Income Tax Slab Rates of Senior Citizen who are 60 years old or more, but less than 80 years old- For FY 2018-19- Part (II):
| Annual Income | Tax Rates | Health and Education Cess |
| Up to Rs.3 lakh | Nil | Nil |
| Rs.3,00,001-Rs.5 Lakh | 5% | 3% of Income Tax |
| Rs.5,00,001-Rs.10 Lakh | 20% | 3% of Income Tax |
| Above Rs.10 Lakh | 30% | 3% of Income Tax |
Additional Component
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Individuals can make investment and save up to Rs. 46,800 on taxes.
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
* For FY 2017-2018, the tax exemption limit is up to Rs.3 lakhs except for those who are covered under part (I) and Part (III).
Income Tax Slab Rate for Super Senior citizen who are 80 years or more than 80 years old- for FY 2017-18-Part (III)
| Annual Income | Income Tax Rates |
| Up to Rs.5 lakh | Nil |
| Rs.5,00,001-Rs.10 Lakh | 20% |
| Above Rs.10 Lakh | 30% |
Additional Component
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Individuals can make investment and save up to Rs. 46,800 on taxes.
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10% surcharge is applicable in case the income of an individual is more than Rs. 50,00,000 and less than Rs. 1,00,00,000.
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15% Surcharge is applicable in case the income of an individual is more than Rs. 1,00,00,000.
* For FY 2017-2018, the tax exemption limit is up to Rs.5 lakhs except for those who are covered under part (I) and Part (II).
Income tax Slab Rates for Domestic Companies for FY 2017-18- (Part IV)
| Turnover Particulars | Income Tax Rates |
| In case the gross turnover in the preceding year is less that or up to Rs.50 crore | 25% |
| In case the gross turnover in the preceding year is more that Rs.50 crore | 30% |
Additional Rates which are Applicable:
Cess: 3% of corporate tax
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Surcharge: If the taxable income is more than Rs.1 crore but less than Rs.10 crores than a surcharge of 7% of income tax is applicable.
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Surcharge: If the taxable income is more than Rs.10 crores than a surcharge of 12% of income tax is applicable.
Therefore, it is suggested to opt for either of the tax regimes after assessing the tax slabs and the income group that you fall into. If you are an avid tax planner it makes sense to stick to the old one.
Income Tax Slab in India - FAQs
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Q 1. How does the government collect the taxes?
Ans: The government collects the taxes through three different mediums.- Voluntary payment by taxpayer into different designated bank. For instance, self-assessment tax and advance tax is paid by the taxpayers.
- Tax deducted at source (TDS) from the income of the receiver.
- Taxes collected at source (TCS)
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Q 2. How much time period is taken into consideration for the purpose of Income Tax?
Ans: The income tax is calculated on the annual income of an individual. The financial year which is taken into consideration for income tax starts from 1st April and ends at 31st march of next calendar year. The IT Law classifies the year as (a) financial year (b) assessment year. -
Q 3. What is the income tax slabs?
Ans: Income Tax slab is a table, which shows the maximum limit beyond which a fixed tax rate is applicable and numerous deductions are made according to the applicable income tax rates. In order to understand how income tax slab works, first it is important to understand the different elements based on which tax slabs are made. -
Q 4. On challan, what is the difference between income tax on companies and income tax other than companies?
Ans: The tax paid by the company on the income earned is known as corporate tax and is mentioned as income tax for companies in challan. On the other hand, the tax paid by the non-corporate companies is called as income tax and is mentioned as income tax other than companies in challan. -
Q 5. For applying the income tax rate, how to compute the total income?
Ans: Here it should be noted that the income tax rate for all the slabs discussed above is not applied only on the salary income but on the total income. As per the income tax act, individual or HUF must declare all sources of income which include income from salary, income from investments, income from property, income from business, income from capital gains and any other source of income like a lottery win. For each source of income, several deductions and exemptions apply, and these have to be taken into account for calculating taxable income under each income source head (income category).
The taxable income of each source after applying the tax deductions and exemptions are added together to yield the total taxable income. Income tax rate is applied to the total taxable income for income heads which have same slab rates. Different income tax slab rates can also be applicable for specific income head for example long-term capital gains above Rs. 1 lakh in a financial year from ELSS will be levied 10 % LGCT tax (indexation may also apply), this tax slab rate is different from the salary income tax slab rates. In case tax slab rates are different for different income source head, then income tax amount is calculated separately for the specific income heads. All the income taxes are added to compute the total income tax amount.
Income tax computation is a simple concept, yet the mode in which deductions, exemptions, and slab tax rates are applied may seem a complex matter. But this is not so while filing income tax using appropriate income tax form the mode becomes sequentially clear and some data is just imported into the income tax form without the tax payer having to fill them manually. It must be noted here that appropriate tax filing form should be used. For example, salaried individuals and HUF should choose ITR-1, and self-employed should choose ITR-4. -
Q 6. Tax deducted at source is deducted before or after applying income tax rate?
Ans: Tax Deducted at Source or TDS is deducted from salary by the employer and from bank investment returns by banks. All deductors who deduct tax at source from tax payer must provide form 16 to the tax payer at the end of the financial year. Form 16 can be a useful source for computing the total tax deducted at source for the financial year while filing the income tax returns. More comprehensive information on TDS can be obtained from form 26 AS which is uploaded on the online income tax account of each registered user and can be downloaded by the tax payer.
TDS is income tax paid at source and hence is applied after the application of income tax rates on the income amount(s). So TDS is deducted from the final income tax amount as that is part of tax which has been already paid and need not be paid again. If final income tax amount is more than TDS, a positive amount is obtained which is balance tax amount which the tax payer would need to pay to the government. If this same amount is negative, then a rebate is indicated and income tax department would credit the rebate amount into the registered savings account of the tax payer.
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