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

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....provisions of the Taxation Laws (Amendment) Act, 1991 Circular No. 598 Dated 3/4/1991 In paragraphs 3 and 4 of Board's Circular No.591 dated 30.1.1991 (See [1991] 188 ITR (St.) 1) explaining the pr....

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.... the Finance Act, 1990, as amended by the Taxation Laws (Amendment) Act, 1991, provides that no surcharge is payable by a non-resident taxpayer, it follows that in cases where income-tax has to be cha....