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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 rates set with surcharge rules, export-related tax deductions, and allocation for life-insurance income of companies.</h1> Income-tax for the 1967-68 assessment year is charged at First Schedule rates with surcharges; companies with life insurance profits must segregate those profits and apply the Life Insurance Corporation rate to that part while taxing the remainder at the company rate. Export-related deductions against tax are authorised for qualifying domestic companies and assessees, subject to exclusions and an aggregate cap, and withholding and salary/advance tax computations follow rates in Parts II and III respectively. Key operative definitions are provided for application of these provisions.

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