Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 104] [Section 2] [Entire Act] Union of India - Subsection Section 2(1) in Finance Act, 1999 (1)Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1999, Income-tax shall be charged at the rates specified In Part I of the First Schedule.