https://www.taxtmi.com/acts?id=47242 Rates of income-tax for the assessment year beginning 1 April 1989 are prescribed with surcharges for Union purposes; where a taxpayer has net agricultural income above the de minimis amount, that agricultural income is aggregated with total income for tax computation, tax on the aggregate and on the increased agricultural income is determined at the applicable rates and the latter is subtracted from the former to determine tax on total income, with surcharges applying in specified cases. The section also sets rate and surcharge treatment for withholding, collection at source, advance tax and incorporates definitions for key terms used in the Schedule. en-us Fri, 10 Jan 2025 12:02:52 +0530 Fri, 10 Jan 2025 12:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47242 Rates of income-tax for the assessment year beginning 1 April 1989 are prescribed with surcharges for Union purposes; where a taxpayer has net agricultural income above the de minimis amount, that agricultural income is aggregated with total income for tax computation, tax on the aggregate and on the increased agricultural income is determined at the applicable rates and the latter is subtracted from the former to determine tax on total income, with surcharges applying in specified cases. The section also sets rate and surcharge treatment for withholding, collection at source, advance tax and incorporates definitions for key terms used in the Schedule. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:02:52 +0530 https://www.taxtmi.com/acts?id=47242