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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>Income-tax surcharge framework: prescribed surcharge bands and a health and education cess apply to taxable incomes.</h1> Section 2 sets income-tax charging for the relevant assessment year using First Schedule rates, prescribes treatment of net agricultural income by aggregating it for rate application and then excluding a notional taxed portion, specifies surcharge bands and limits for various taxpayer categories and special chapters/sections, requires surcharge additions to TDS/TCS and advance tax in prescribed cases, and mandates a further 4% Health and Education Cess on tax plus surcharge; key definitions (including domestic company and net agricultural income) are provided and other terms adopt meanings from the Income-tax Act.

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