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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>Surcharge on income-tax increases tax, withholding and collection rates, with aggregation rules for agricultural income.</h1> Section 2 charges income-tax for the assessment year beginning 1 April 1992 at rates in the First Schedule, subject to rebates, and increases such tax, deductions and collections by surcharges in specified categories. It prescribes aggregation rules for net agricultural income-aggregating with total income for rate computation but notionally accounted after a base amount so tax equals tax on the aggregate minus tax on the agricultural income increased by the base amount-and applies parallel rules to advance tax, withholding and collection with distinct surcharge rates for certain taxpayer classes.

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