Refund of surcharge for non residents authorised by retrospective amendment; tax commissioners may grant refunds subject to set off. The Finance (Amendment) Act, 1987 removed the surcharge liability for non-residents with retrospective effect to the date of the Ordinance, creating entitlement to refunds for non-residents who paid or had surcharge deducted. The Central Board authorised concerned Commissioners of Income-tax to permit such refunds despite the absence of an express refund provision in the Income-tax Act, subject to adjustment of any outstanding demands against the assessee.