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        Section 2 - Income-tax

        Finance Act, 1972
        Chapter II
        RATES OF INCOME-TAX

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        Rates of income-tax established for the assessment year, with surcharges and special company-specific computation rules. Rates of income-tax for the assessment year beginning 1 April 1972 are prescribed in Part I of the First Schedule and increased by specified surcharges and special surcharges as applicable. Companies with life insurance business must aggregate tax computed separately on the insurance portion at the Life Insurance Corporation rate and on the remainder at the company rate. Cases under Chapter XII or section 164 are to be determined with reference to those provisions and the prescribed rates.
                          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.

                              Rates of income-tax established for the assessment year, with surcharges and special company-specific computation rules.

                              Rates of income-tax for the assessment year beginning 1 April 1972 are prescribed in Part I of the First Schedule and increased by specified surcharges and special surcharges as applicable. Companies with life insurance business must aggregate tax computed separately on the insurance portion at the Life Insurance Corporation rate and on the remainder at the company rate. Cases under Chapter XII or section 164 are to be determined with reference to those provisions and the prescribed rates.


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