Supreme Court Rules Surcharge u/s 113 Applies Prospectively, Not Retroactively, for Block Assessments u/s 158BC.

Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the amendment is prospective - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X