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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 applies progressively across taxpayer classes, increasing liability for higher income brackets.</h1> Income-tax for the assessment year beginning 1 April 2020 is charged at First Schedule rates and increased by applicable surcharges that vary by taxpayer class and income source; net agricultural income above the statutory de minimis is aggregated with total income solely for rate computation using a specified aggregation-and-subtraction method, advance tax and withholding/collection obligations follow prescribed rates with graduated surcharges and specified caps, and a Health and Education Cess is applied on tax plus surcharge; key definitions for application are included.

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