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    <title>Rate of Surcharge in case of MMR</title>
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    <description>Whether surcharge must be charged at the highest slab rate when an association of persons is assessed at the Maximum Marginal Rate is posed, asking if MMR requires use of the top statutory surcharge percentage irrespective of assessed income or if surcharge should align with the income slab; additionally, whether rectification and an appeal can be pursued simultaneously is questioned, with the recorded reply treating highest surcharge application as correct and advising an appeal while doubting rectification.</description>
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      <description>Whether surcharge must be charged at the highest slab rate when an association of persons is assessed at the Maximum Marginal Rate is posed, asking if MMR requires use of the top statutory surcharge percentage irrespective of assessed income or if surcharge should align with the income slab; additionally, whether rectification and an appeal can be pursued simultaneously is questioned, with the recorded reply treating highest surcharge application as correct and advising an appeal while doubting rectification.</description>
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