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<h1>Income-tax Act Section 113 Amended: Additional Surcharge on Tax for Searches/Requisitions Post-June 1, 2002</h1> Section 113 of the Income-tax Act is amended to include a proviso effective from June 1, 2002. This proviso stipulates that the tax chargeable under this section will be subject to an additional surcharge, if applicable, as levied by any Central Act. This surcharge applies to the assessment year relevant to the previous year in which a search is initiated under section 132 or a requisition is made under section 132A.