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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 limits surcharge impact where income marginally exceeds threshold, capping combined tax so excess income isn't overtaxed.</h1> Marginal relief prevents an excessive increase in combined income-tax and surcharge when total income marginally exceeds a prescribed threshold by ensuring the net increase in tax does not exceed the excess income. Compute tax on the threshold amount, add surcharge applicable to that threshold-tax, add tax on the excess income, and compare with the normal surcharge-inclusive liability; the difference determines the surcharge payable under marginal relief, after which statutory cess is added.

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