Surcharge on income-tax increased and applied to specified withholding categories with designated operative dates. Amendment increases the surcharge on income-tax rates in the First Schedule and inserts a proviso specifying that income-tax deducted under particular sub-items must be increased by a surcharge for Union purposes, with one sub-item's surcharge linked to the Act's presidential assent and another sub-item's surcharge effective from the 15th day of October, 1990.
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.
Surcharge on income-tax increased and applied to specified withholding categories with designated operative dates.
Amendment increases the surcharge on income-tax rates in the First Schedule and inserts a proviso specifying that income-tax deducted under particular sub-items must be increased by a surcharge for Union purposes, with one sub-item's surcharge linked to the Act's presidential assent and another sub-item's surcharge effective from the 15th day of October, 1990.
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