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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>Surcharge on income-tax adjusted by taxpayer class and applicability, affecting tax, TDS/TCS and advance tax computation.</h1> Income-tax for assessment year beginning 1 April 2018 is charged at rates in the First Schedule and increased by a prescribed surcharge. Net agricultural income above the exemption threshold is included for rate application by aggregating it with total income, computing tax on the aggregate, computing tax on the agricultural income increased by the basic exemption and subtracting the latter. Specific surcharge rates and caps apply to various taxpayer classes and to incomes taxed under special Chapters or sections; TDS/TCS and advance tax are computed at schedule rates and increased by surcharge where prescribed. Additional cesses for education and health are also levied.

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