Clarification on the Explanatory Notes on the provisions of the Taxation Laws (Amendment) Act, 1991

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....See [1991] 188 ITR (St.) 1) explaining the provisions of the Taxation Laws (Amendment) Act, 1991, it has been stated that surcharge at the enhanced rates would be payable also in cases where income-tax has to be charged under sub-section (4) of section 172 of the Income-tax Act (relating to collection of tax in respect of profits of non- residents from occasional shipping business) at the rates in....