guru 69Jurnal Antivirus, Vol. 10 No. 2 November 2016 p-ISSN: 1978-5232 e-ISSN: 2527-337X Antivirus: Jurnal Ilmiah dan Teknik Informatika, November 10, No. 22016, Vol. 69 SISTEMTax rates applicable to amount charged to tax by virtue of sections 68, 69, 69A, 69B, 69C and 69D. As per Section 115BBE, income tax shall be calculated at 60% where