https://www.taxtmi.com/acts?id=39325 Income-tax for the assessment year beginning 1 April 2021 is charged at rates in Part I of the First Schedule and increased by a surcharge as provided. The provision prescribes surcharge application where special charging chapters or sections apply, sets detailed mechanics for treating net agricultural income above the prescribed threshold when computing tax, prescribes rates and surcharge rules for tax deducted or collected at source and for advance tax, and requires addition of a Health and Education Cess on tax and surcharge. en-us Mon, 01 Feb 2021 16:23:36 +0530 Thu, 04 Feb 2021 13:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39325 Income-tax for the assessment year beginning 1 April 2021 is charged at rates in Part I of the First Schedule and increased by a surcharge as provided. The provision prescribes surcharge application where special charging chapters or sections apply, sets detailed mechanics for treating net agricultural income above the prescribed threshold when computing tax, prescribes rates and surcharge rules for tax deducted or collected at source and for advance tax, and requires addition of a Health and Education Cess on tax and surcharge. Act-Rules Bills Mon, 01 Feb 2021 16:23:36 +0530 https://www.taxtmi.com/acts?id=39325