If the income tax is increased by 19%, the net income is

If the income tax is increased by 19%, the net income is reduced by 1%. The rate of income tax is

Let the income be ₹x and the rate of income tax be y %
According to the question,

	xy × 1.19	-	xy
	100		100

=		x -	xy		×	1
			100			100

⇒ 1.19 xy – xy = x -	xy
	100

⇒ 1.19y = 1 -	y
	100

⇒	y	+ 1.19y = 1
	100

⇒ y		1 + 19		= 1
		100

⇒ y =	100	= 5%
	20