Deduction of income-tax at source under section 194D now attracts an additional surcharge, increasing withholding obligations. Deduction of income-tax at source under Section 194D on insurance commission for 1987-88 must use the rates notified earlier, but the income-tax so computed shall be increased by a surcharge for Union purposes at the rate prescribed by the Finance (Amendment) Act, 1987, the levy of which is effective from 16 December 1987; insurers are directed to apply withholding inclusive of this surcharge and to notify all concerned, seeking departmental assistance if required.