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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>Marginal relief for surcharge limits additional tax liability where total income marginally exceeds the statutory threshold to the excess amount.</h1> Marginal relief reduces surcharge so that any additional tax payable because of surcharge does not exceed the amount by which an assessee's total income exceeds the prescribed threshold; the surcharge is recalculated and capped to ensure the increase in total tax is no greater than the excess income.

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