Rates of income-tax: statutory charging, surcharge and agricultural income inclusion method determine tax and withholding obligations. Rates of income-tax for the assessment year commencing 1 April 2010 are set by reference to the First Schedule and are subject to surcharges and education cesses; net agricultural income above the prescribed threshold is incorporated for tax computation only by an aggregation-and-subtraction method with amended base amounts for resident women and senior residents; specified incomes and special chapter/section computations attract differentiated surcharge treatments for domestic and non-domestic companies, and withholding, collection and advance tax obligations are to be computed and increased by the prescribed surcharges and cesses, subject to limited exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rates of income-tax: statutory charging, surcharge and agricultural income inclusion method determine tax and withholding obligations.
Rates of income-tax for the assessment year commencing 1 April 2010 are set by reference to the First Schedule and are subject to surcharges and education cesses; net agricultural income above the prescribed threshold is incorporated for tax computation only by an aggregation-and-subtraction method with amended base amounts for resident women and senior residents; specified incomes and special chapter/section computations attract differentiated surcharge treatments for domestic and non-domestic companies, and withholding, collection and advance tax obligations are to be computed and increased by the prescribed surcharges and cesses, subject to limited exceptions.
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