Surcharge on income-tax imposed for Union purposes; applies to taxpayers above specified income threshold, excluding non-residents. Amendments add a surcharge on income-tax for Union purposes, calculated as a percentage of income-tax computed under specified items of Part II and Paragraphs A-E and item 1 of Paragraph E of Part III, expand Part III to include surcharge on advance tax relating to section 115B, and limit surcharge liability to persons whose total income exceeds the stated threshold while exempting non-residents.
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 imposed for Union purposes; applies to taxpayers above specified income threshold, excluding non-residents.
Amendments add a surcharge on income-tax for Union purposes, calculated as a percentage of income-tax computed under specified items of Part II and Paragraphs A-E and item 1 of Paragraph E of Part III, expand Part III to include surcharge on advance tax relating to section 115B, and limit surcharge liability to persons whose total income exceeds the stated threshold while exempting non-residents.
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