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          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.

          <h1>Liability to pay income-tax: total income of a year is chargeable and taxed at rates in the First Schedule.</h1> Liability to pay income-tax arises on a person's total income of the financial year and, where applicable, on other specified periods; tax is charged at rates prescribed in the First Schedule, and is to be collected through deduction or collection at source or paid in advance. Chargeability for a financial year is determined by the Code's provisions as they stand at the commencement of that financial year.

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