Commencement of surtax liability shifted to financial year-end, changing when income-tax order effects begin for companies.

Amendment replaces the commencement wording in section 14 so that surtax takes effect "from the end of the financial year in which the order under the aforesaid sections of the Income-tax Act was passed," instead of "from the date of the order passed under the aforesaid sections of the Income-tax Act," with effect from 1 October 1984.

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