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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>Surcharge on income-tax applies at progressive rates above prescribed thresholds, with caps, exceptions and marginal relief available.</h1> Surcharge is an additional tax levied on the amount of income-tax, applied progressively by taxpayer category and income thresholds. Individuals and similar persons face increasing surcharge rates as income rises, subject to caps and exclusions; specified funds and certain income heads are exempt from enhanced surcharge; alternative tax regime elections modify applicable surcharge rates. Firms, co-operative societies, domestic companies and foreign companies have distinct surcharge bands or caps, and marginal relief is available to limit surcharge impact under defined conditions.

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