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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>Treatment of agricultural income governs aggregation with total income for tax computation and surcharge application.</h1> Income-tax for the relevant assessment year is charged at First Schedule rates and increased by surcharge where applicable. Special computation rules treat net agricultural income as aggregated with total income only for computing tax: tax on the aggregate is determined, tax on the agricultural income after adding an exempt sum is determined, and the latter is subtracted from the former; the result is then increased by a fixed-rate surcharge subject to specified caps and provisos. Parallel mechanics apply to advance tax and where other specified provisions govern computation, and the section supplies key definitions used in the Schedule.

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