Surcharge on income tax requires officers to monitor collections and promptly recover defaults before year-end. The instruction directs administration of the surcharge on income tax under the Companies (Surcharge on Income-tax) Act, 1971, requiring proactive collection and enforcement measures before the close of the financial year. Income-tax officers are instructed to keep vigilant oversight of surcharge receipts and to ensure collection is completed within the year, and to initiate prompt recovery action without delay where payments remain outstanding.