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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1991: Income Tax Rates, Surcharges, and Agricultural Income Rules for April 1991 Onward.</h1> The Finance (No. 2) Act, 1991, outlines the rates of income tax applicable for the assessment year starting April 1, 1991. It specifies that income tax is charged at rates detailed in the First Schedule, with surcharges applied in certain cases. For individuals with net agricultural income exceeding specified limits, the tax calculation considers both total and agricultural income. Surcharges are also applied to income computed under specific sections of the Income-tax Act, such as sections 115B and 115BB. The Act defines terms like 'domestic company' and 'net agricultural income' and provides guidelines for tax deductions and collections under various sections.
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