Informative

Surcharge Applies Only When Income Tax Is Computed on Total Income Exceeding ₹50 Lakhs: ITAT

Update / Judgement Date

06 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Financial ManagementIncome Tax

The ITAT clarified that surcharge applies only when income tax is computed on total income exceeding specified limits, providing clarity on tax calculations.

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Surcharge Applies Only When Income Tax Is Computed on Total Income Exceeding ₹50 Lakhs: ITAT

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