Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Progressive tax-rate schedule for the special regime establishes slabbed income tax rates applicable from the specified assessment years. The amendment inserts a new clause prescribing a progressive tax-rate table for computation of tax under the specified regime for previous years relevant to assessment years beginning on or after 1 April 2026, removing a prior qualifying phrase and specifying that taxable total income is to be matched to the applicable rate in the inserted schedule.
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Provisions expressly mentioned in the judgment/order text.
Progressive tax-rate schedule for the special regime establishes slabbed income tax rates applicable from the specified assessment years.
The amendment inserts a new clause prescribing a progressive tax-rate table for computation of tax under the specified regime for previous years relevant to assessment years beginning on or after 1 April 2026, removing a prior qualifying phrase and specifying that taxable total income is to be matched to the applicable rate in the inserted schedule.
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