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<h1>Section 12 of Companies (Profits) Surtax Act Amended: Fee Increased from 100 to 125.</h1> Section 12 of the Companies (Profits) Surtax Act, 1964, has been amended under the Taxation Laws (Amendment) Act, 1970. The amendment specifically alters sub-section (6) by increasing the fee from one hundred rupees to one hundred and twenty-five rupees.