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    <title>Additional Surcharge Not to be Taken into Account For Purposes of Deduction, Etc.</title>
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    <description>Additional surcharge is excluded from the computation of reliefs, rebates and deductions for income tax purposes: when calculating any relief, rebate or deduction in respect of income tax payable on total income that includes income on which no tax is payable or income qualifying for deduction under the cited provisions, no account shall be taken of the additional surcharge.</description>
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      <description>Additional surcharge is excluded from the computation of reliefs, rebates and deductions for income tax purposes: when calculating any relief, rebate or deduction in respect of income tax payable on total income that includes income on which no tax is payable or income qualifying for deduction under the cited provisions, no account shall be taken of the additional surcharge.</description>
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