Amendment of Part II of First Schedule

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....1st day of April, 2019,- (i) in sub-clauses I and II, after the words "aggregate of such incomes", the brackets, words, figures and letters "(including the income under the provisions of section 111A and section 112A of the Income-tax Act)" shall be inserted and shall be deemed to have been inserted; (ii) in sub-clauses III and IV, after the words "aggregate of such incomes", the brackets, w....

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....e on the amount of Income-tax deducted in respect of that part of income shall not exceed fifteen per cent.;''; (B) in PART III, in Paragraph A, under the sub-heading "Surcharge on income-tax", after the opening portion,- (i) in clauses (a) and (b), after the words "having a total income", the brackets, words, figures and letters "(including the income under the provisions of section 111A an....