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        F. Acts / Amendment Acts

        Section 40 - Amendment of section 12

        Finance Act, 1981
        SURTAX

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        Surtax amendment raises the prescribed charge in section 12(6) of the Companies (Profits) Surtax Act, effective June. Amendment substitutes the prescribed charge in section 12(6) of the Companies (Profits) Surtax Act by replacing the previously specified sum with a higher fixed amount, the substitution taking effect from the specified operative date in 1981.
                          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.

                              Surtax amendment raises the prescribed charge in section 12(6) of the Companies (Profits) Surtax Act, effective June.

                              Amendment substitutes the prescribed charge in section 12(6) of the Companies (Profits) Surtax Act by replacing the previously specified sum with a higher fixed amount, the substitution taking effect from the specified operative date in 1981.


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