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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 are prescribed annually; challan codes distinguish corporate and non-corporate payments, use online calculator.</h1> Applicable income-tax rates are prescribed annually by statute and taxpayers may use the government online tax calculator to estimate liability. Payments are remitted using designated challan codes: Income-tax on Companies (corporate tax) under code 0020, and Income-tax (other than Companies) (non-corporate taxpayers) under code 0021, which distinguish corporate from non-corporate tax payments for accounting and remittance.

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