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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>Annuity deposit rates established require tiered percentage contributions with income-band caps and specified deposit ceilings applicable to relevant assessment and financial years.</h1> Amendment substitutes section 3(1) to impose annuity deposit obligations via two Parts: Part I for the assessment period and Part II for the financial year, each prescribing tiered rates on adjusted total income across income bands and provisos that cap payable deposits by aggregate formulas combining banded percentage amounts and one-half of income excesses; 'total income' is defined as computed under the Income-tax Act without the specified allowance.

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