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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>Income-tax rates and withholding rules clarified; surcharge mechanics and agricultural income computation established.</h1> Prescribes graduated income-tax rates for individuals, cooperatives, firms, local authorities and companies, sets surcharge mechanics limiting aggregate tax plus surcharge, lists rates for deduction of tax at source on specific receipt categories for residents, non-residents and companies, and establishes rules for computation of net agricultural income including cross-application of relevant Income-tax Act provisions, special percentage allocations for tea, rubber and coffee receipts, set-off and carry-forward rules for agricultural losses, and Assessing Officer powers for computation.

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