https://www.taxtmi.com/acts?id=18195 The Bill applies the Finance Act, 2013 provisions to the financial year commencing 1 April 2014 with modifications: substituting year references, replacing provisos to impose surcharge regimes across taxpayer categories with specified rates and caps; recasting Part I of the First Schedule to set out revised individual slabs (including senior and super senior resident categories), co-operative society, firm, local authority and company tax rates; and amending Rule 8 to prescribe the sequence and scope for setting off prior years' agricultural losses against agricultural income for assessment years commencing 1 April 2014 and 1 April 2015. en-us Tue, 18 Feb 2014 10:34:22 +0530 Tue, 18 Feb 2014 11:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18195 The Bill applies the Finance Act, 2013 provisions to the financial year commencing 1 April 2014 with modifications: substituting year references, replacing provisos to impose surcharge regimes across taxpayer categories with specified rates and caps; recasting Part I of the First Schedule to set out revised individual slabs (including senior and super senior resident categories), co-operative society, firm, local authority and company tax rates; and amending Rule 8 to prescribe the sequence and scope for setting off prior years' agricultural losses against agricultural income for assessment years commencing 1 April 2014 and 1 April 2015. Act-Rules Bills Tue, 18 Feb 2014 10:34:22 +0530 https://www.taxtmi.com/acts?id=18195