Income-tax and super-tax

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....that Part apply, shall be increased by a surcharge for purposes of the Union and a special surcharge, calculated in either case in the manner provided therein; and (b) super-tax shall, for the purposes of section 55 of the Indian Income-tax Act, 1922(11 of 1992) (hereinafter referred to as the Income-tax Act), be charged at the rates specified in Part II of the First Schedule, and, in the cases ....

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....income of an assessee, not being a company, includes any income chargeable under the head "Salaries" on which super-tax has been or might have been deducted under the provisions of sub-section (2) of section 18 of the Income-tax-Act, the super-tax payable by the assessee on that portion of his total income which consists of such inclusion shall be an amount bearing to the total amount of....

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....ule; and (ii) on the remaining part of its total income, at the rate applicable to the company on its total income; (4) In cases to which section 17 of the Income-tax Act applies the tax chargeable shall be determined as provided in that section, and with reference to the rates imposed by sub-section (1). (5) In cases in which tax has to be deducted under section 18 of the Income-tax Act at th....