https://www.taxtmi.com/acts?id=50349 The amendment inserts a proviso excluding from section 234C any shortfall in tax on returned income that is solely attributable to an increase in the rate of surcharge, provided the assessee pays that surcharge-related shortfall by the stipulated compliance deadline in respect of the advance tax instalments due in June, September and December 2000. en-us Fri, 07 Mar 2025 11:56:48 +0530 Fri, 07 Mar 2025 11:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50349 The amendment inserts a proviso excluding from section 234C any shortfall in tax on returned income that is solely attributable to an increase in the rate of surcharge, provided the assessee pays that surcharge-related shortfall by the stipulated compliance deadline in respect of the advance tax instalments due in June, September and December 2000. Act-Rules F. Acts / Amendment Acts Fri, 07 Mar 2025 11:56:48 +0530 https://www.taxtmi.com/acts?id=50349