https://www.taxtmi.com/circulars?id=5015 The circular clarifies that, following amendment by the Taxation Laws (Amendment) Act, 1991 and the Finance Act, 1990, no surcharge is payable by a non-resident taxpayer where income-tax is charged in respect of profits of non-residents from occasional shipping business under the relevant Income-tax Act provision, and that paragraphs 3 and 4 of Circular No. 591 dated 30-1-1991 should be read as modified accordingly. en-us Wed, 03 Apr 1991 00:00:00 +0530 Fri, 08 Aug 2008 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5015 The circular clarifies that, following amendment by the Taxation Laws (Amendment) Act, 1991 and the Finance Act, 1990, no surcharge is payable by a non-resident taxpayer where income-tax is charged in respect of profits of non-residents from occasional shipping business under the relevant Income-tax Act provision, and that paragraphs 3 and 4 of Circular No. 591 dated 30-1-1991 should be read as modified accordingly. Circulars Income Tax Wed, 03 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5015