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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 and surcharge rules set tiers, withholding obligations, and agricultural income computation requirements.</h1> Statutory schedules set tiered income-tax rates and surcharge rules for individuals, HUFs, firms, cooperatives, local authorities and companies, distinguish domestic and non-domestic treatments, and specify special rates for royalties, technical service fees and certain securities. They prescribe withholding (TDS) rates for residents and non-residents across interest, winnings, commissions, dividends, royalties and technical fees, with surcharges where applicable. Detailed rules govern computation of net agricultural income, including allocation to heads of income, partner/member shares, set-off and carry forward of agricultural losses, deductibility of State agricultural taxes, and Assessing Officer procedural powers.

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