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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>Progressive tax-rate schedule for the special regime establishes slabbed income tax rates applicable from the specified assessment years.</h1> 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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