Special provision for Surcharge | Basics of Income Tax | Direct Tax lecture 10 | AY 2024-25
Special Provision of Surcharge for
short term capital gain 111A
Long term capital gain 112,
Long term capital gain 112A
Dividend Income
Surcharge @ 25% shall never be applicable on
short term capital gain 111A,
Long term capital gains 112
Long term capital gains 112A
dividend income
surcharge of 25% shall be applicable only if total income excluding short term capital gain under section 111A, long term capital gain section 112, long term capital gain under section 112A and dividend income is exceeding ₹ 2 Crore.
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