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        Income Tax

        Filing of Income-tax returns for the assessment year 1991-92--Computation of surcharge on the amount of income-tax--Regarding

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        Surcharge computation: calculate surcharge on income-tax after deducting Chapter VIII tax rebates for applicable returns. Surcharge is to be computed on the amount of income-tax as reduced by the tax rebate calculated under Chapter VIII (life insurance premia, provident fund contributions, specified investments); first compute income-tax, deduct Chapter VIII rebates, then apply surcharge to the reduced tax.
                          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 computation: calculate surcharge on income-tax after deducting Chapter VIII tax rebates for applicable returns.

                                Surcharge is to be computed on the amount of income-tax as reduced by the tax rebate calculated under Chapter VIII (life insurance premia, provident fund contributions, specified investments); first compute income-tax, deduct Chapter VIII rebates, then apply surcharge to the reduced tax.


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