Amendment to income-tax surcharge provision removes surcharge reference and limits tax computation to income-tax alone. Amendment deletes the phrase increasing income-tax by a surcharge in the provision's primary sub section and substitutes 'the income-tax' for 'the aggregate of the income-tax and surcharge' in the related clause, thereby limiting the taxable figure to income-tax alone.
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Provisions expressly mentioned in the judgment/order text.
Amendment to income-tax surcharge provision removes surcharge reference and limits tax computation to income-tax alone.
Amendment deletes the phrase increasing income-tax by a surcharge in the provision's primary sub section and substitutes "the income-tax" for "the aggregate of the income-tax and surcharge" in the related clause, thereby limiting the taxable figure to income-tax alone.
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