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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>Rates of income-tax and prescribed surcharges govern tax computation, with special aggregation treatment for agricultural income.</h1> Income-tax for the assessment year beginning 1 April 2007 is charged at rates in Part I of the First Schedule, reduced by rebates under Chapter VIII-A and increased by prescribed surcharges; special rules determine tax where specific chapters or sections of the Income-tax Act apply. Net agricultural income exceeding prescribed minima is aggregated with total income for tax computation but treated as if included after the specified basic amount, with tax on total income calculated by subtracting tax on the adjusted agricultural income from tax on the aggregate. Surcharges and education cesses are added as prescribed, and key definitions for application are provided.

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