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    <title>Amendment of section 115E</title>
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    <description>Amendment deletes the phrase increasing income-tax by a surcharge in the provision&#039;s primary sub section and substitutes &quot;the income-tax&quot; for &quot;the aggregate of the income-tax and surcharge&quot; in the related clause, thereby limiting the taxable figure to income-tax alone.</description>
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      <description>Amendment deletes the phrase increasing income-tax by a surcharge in the provision&#039;s primary sub section and substitutes &quot;the income-tax&quot; for &quot;the aggregate of the income-tax and surcharge&quot; in the related clause, thereby limiting the taxable figure to income-tax alone.</description>
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