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    <title>Payments of surcharge</title>
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    <description>The Finance (Amendment) Act, 1987 provides that the surcharge under sub section (4A) of section 2 and Part II of the First Schedule is deductible only for payments made after the Act receives presidential assent, and prescribes specific payment deadlines for surcharges tied to advance tax instalments: certain instalments falling on mid year and later dates must be paid by set dates in order to comply with the amended provisions.</description>
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      <description>The Finance (Amendment) Act, 1987 provides that the surcharge under sub section (4A) of section 2 and Part II of the First Schedule is deductible only for payments made after the Act receives presidential assent, and prescribes specific payment deadlines for surcharges tied to advance tax instalments: certain instalments falling on mid year and later dates must be paid by set dates in order to comply with the amended provisions.</description>
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