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    <title>Amendment of Act No. 23 of 2019</title>
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    <description>Amendments to section 2(9) introduce a graduated surcharge on advance tax for individuals, associations, bodies and certain artificial juridical persons with income under the special investment regime, prescribing percentage rates across income bands, excluding certain types of income from particular bands and capping surcharge on that income; they also exclude domestic companies taxed under the two concessional company regimes from some provisos and add a separate ten per cent surcharge on advance tax for such domestic companies.</description>
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      <description>Amendments to section 2(9) introduce a graduated surcharge on advance tax for individuals, associations, bodies and certain artificial juridical persons with income under the special investment regime, prescribing percentage rates across income bands, excluding certain types of income from particular bands and capping surcharge on that income; they also exclude domestic companies taxed under the two concessional company regimes from some provisos and add a separate ten per cent surcharge on advance tax for such domestic companies.</description>
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