Taxation Laws (Amendment) Act, 2019
Section - 10 - Amendment of Part II of First Schedule
Amendment of Part II of First Schedule.10. In the First Schedule of the Finance (No. 2) Act,- (A) in PART II, under the sub-heading "Surcharge on income-tax", in paragraph (i), in clause (a), with effect from the 1st day of April, 2019,-
| (i) | - | in sub-clauses I and II, after the words "aggregate of such incomes", the brackets, words, figures and letters "(including the income under the provisions of section 111A and section 112A of the Income-tax Act)" shall be inserted and shall be deemed to have been inserted; |
| (ii) | - | in sub-clauses III and IV, after the words "aggregate of such incomes", the brackets, words, figures and letters "(excluding the income under the provisions of section 111A and section 112A of the Income-tax Act)" shall be inserted and shall be deemed to have been inserted; |
| (iii) | - | after sub-clause IV, the following sub-clause shall be inserted and shall be deemed to have been inserted, namely:- |
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07 July 2026
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