Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Taxation Laws (Amendment) Act, 2001 Section 3

Amendment of the First Schedule

~1 min read
https://sooperkanoon.com/act/14732

Bare act section · Research

About this section

Taxation Laws (Amendment) Act, 2001 Section 3 is part of Taxation Laws (Amendment) Act, 2001 - Amendment of the First Schedule. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

In the First Schedule to the principal Act, --

(a) In Part II, under the heading Surcharge on income-tax, ---

(i) In item (a), for the words "ten percent" the words "twelve per cent." shall be substituted;

(ii) In item (b), for the words "eleven percent'' the words "thirteen per cent." shall be substituted;

(b) In Part III, in Paragraph A, under the heading Surcharge on income tax, --

(i) In item (i),--

(A) In sub-item (A), for the words "ten percent'' the words "twelve per cent." shall be substituted;

(B) In sub-item (B), for the words "fifteen percent" the words "seventeen per cent." shall be substituted;

(ii) In item (ii), for the words "ten percent", the words "twelve percent" shall be substituted;

(c) In Part III, in Paragraph B, under the heading Surcharge on income-tax, for the words "ten percent", thewords "twelve per cent." shall be substituted;

(d) In Part III, in Paragraph C, under the heading Surcharge on income-tax, for the words "ten percent", the words "twelve per cent." shall be substituted;

(e) In Part III, in Paragraph D, under the heading Surcharge on income-tax, for the words "ten percent", the words "twelve per cent." shall be substituted;

(f) In Part III, in Paragraph E, under the heading Surcharge on income-tax, for the words "eleven percent", the words "thirteen per cent." shall be substituted.

Frequently asked questions

What does Taxation Laws (Amendment) Act, 2001 Section 3 provide?

Section Section 3 of the Taxation Laws (Amendment) Act, 2001 (Amendment of the First Schedule) is reproduced on this page as part of the Taxation Laws (Amendment) Act, 2001. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Taxation Laws (Amendment) Act, 2001 Section 3?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Taxation Laws (Amendment) Act, 2001 Section 3. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales