Surtax chargeability clarified: wording changed to 'surtax chargeable under the provisions of this Act' with retrospective effect. The amendment replaces the words 'surtax payable' with 'surtax chargeable under the provisions of this Act' in clause (a) of section 9 of the Companies (Profits) Surtax Act, 1964, and provides that the substitution shall be deemed always to have been substituted, thereby giving the new wording retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Surtax chargeability clarified: wording changed to 'surtax chargeable under the provisions of this Act' with retrospective effect.
The amendment replaces the words "surtax payable" with "surtax chargeable under the provisions of this Act" in clause (a) of section 9 of the Companies (Profits) Surtax Act, 1964, and provides that the substitution shall be deemed always to have been substituted, thereby giving the new wording retrospective effect.
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