Surcharge on withholding tax increased, changing TDS/TCS rates and advance tax instalment payment timing. The Amending Act increases the surcharge on income-tax applicable to tax deducted or collected at source for domestic companies and non-corporate resident assessees and requires payers to adjust any deficiency in prior withholdings, including salary withholding adjustments. It prescribes which advance tax instalments must include the enhanced surcharge and when additional surcharge liabilities arising after earlier instalment dates must be paid. The Act also restricts company depreciation deductions to seventy-five per cent of the computed amount for the relevant block, making the resulting extra advance tax payable with the final advance instalment.