2 results for “section 68”+ Section 112Aclear
Sorted by relevance
Bench: DR. S. SEETHALAKSHMI (Judicial Member)
sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income