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of <h1>Income Tax Calculation: Exclude Additional Surcharge When Applying Relief or Deduction Under Finance Act 1963, Section 110.</h1> The Finance Act of 1963 stipulates that when calculating any relief, rebate, or deduction related to income tax on an assessee's total income, the additional surcharge should not be considered. This provision applies regardless of any other stipulations in Chapter VII, Chapter VIII A, or section 110 of the Income Tax Act, or subsection (5) of section 2 of the Finance Act. The rule specifically excludes the additional surcharge from calculations involving income on which no tax is payable or where a tax deduction is permissible.
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