structure; (29C) "maximum marginal rate" means the rate of income-tax (including surcharge on income-tax, if any) applicable in relation to the highest slab
income under section 115R; (ii) any interest charged under this Act; (iii) surcharge, if any, as levied by the Central Acts from time to time
where such shortfall is on account of increase in the rate of surcharge under section 2 of the Finance ... where such shortfall is on account of increase in the rate of surcharge under section 2 of the Finance
First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided ... section 112A of the Income-tax Act shall be increased by a surcharge, for the purposes of the Union, as provided in Paragraph
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
shall include and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax;] (iia) any sum paid
Provided that such open access shall be allowed on payment of a surcharge in addition to the charges for wheeling as may be determined ... State Commission: Provided further that such surcharge shall be utilised to meet the requirements of current level of cross subsidy within the area of supply
Assessing
Officer, on verification of working of calculation of tax, observed that
surcharge had not been levied on the tax imposed upon the assessee. This ... This order under Section 154 of the Act, by which surcharge
was levied by the Assessing Officer, was challenged in appeal by the
assessee
First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided ... section 112 of the Income-tax Act shall be increased by a surcharge, for the purposes of the Union, as provided in Paragraph
asset declared under the Income Declaration Scheme, 2016, and the tax, surcharge and penalty have been paid in accordance with the provisions of the Scheme