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    <title>Amendment of the First Schedule</title>
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    <description>Amendments add a surcharge on income-tax for Union purposes, calculated as a percentage of income-tax computed under specified items of Part II and Paragraphs A-E and item 1 of Paragraph E of Part III, expand Part III to include surcharge on advance tax relating to section 115B, and limit surcharge liability to persons whose total income exceeds the stated threshold while exempting non-residents.</description>
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      <description>Amendments add a surcharge on income-tax for Union purposes, calculated as a percentage of income-tax computed under specified items of Part II and Paragraphs A-E and item 1 of Paragraph E of Part III, expand Part III to include surcharge on advance tax relating to section 115B, and limit surcharge liability to persons whose total income exceeds the stated threshold while exempting non-residents.</description>
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