Surtax chargeability clarified: wording changed to 'surtax chargeable under the provisions of this Act' with retrospective effect. The amendment replaces the words "surtax payable" with "surtax chargeable under the provisions of this Act" in clause (a) of section 9 of the Companies ... Summary
Surtax chargeability clarified: wording changed to 'surtax chargeable under the provisions of this Act' with retrospective effect.
The amendment replaces the words "surtax payable" with "surtax chargeable under the provisions of this Act" in clause (a) of section 9 of the Companies (Profits) Surtax Act, 1964, and provides that the substitution shall be deemed always to have been substituted, thereby giving the new wording retrospective effect.
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