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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Companies surtax amendment clarifies income tax treatment of dividend distributions and section 104 and reduces the surtax rate.</h1> Amendments modify the Companies (Profits) Surtax Act by treating as deductible the amount of income tax payable with reference to the relevant amount of distributions of dividends and the amount payable under section 104 of the Income tax Act (with a proviso that for the assessment year commencing 1 April 1964 'income tax' is to be construed as super tax), and by altering the Third Schedule to reduce the statutory surtax percentage to 35 per cent., remove specified provisos and omit Paragraph 2.

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