TaxTMI 
TaxTMI 
Income-tax
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.... Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) in the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees. In addition to total income, and the total income exceeds,- (i) in a case to which the said Sub-Paragraph I applies, thirty thousand rupees, and (ii) in a case to which the said Sub-Paragraph II applies, eighteen thousand rupees, then,- (a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in t....
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....ause (ii) and the sum so arrived at shall be the income-tax in respect of the total income: Provided that the amount of income-tax so arrived at, as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, shall, in the case of every person having a total income exceeding one hundred thousand rupees, be increased by a surcharge for purposes of the Union calculated at the rate of twelve per cent. of such income-tax and the sum so arrived at shall be the income-tax in respect of the total income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, the tax chargeable shall be de....
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....ted in the manner provided therein. (5) In cases in which tax has to be deducted under sections 194C, 194EE, 194F, 194G and 194-1 of the Income-tax Act, the deduction Shall be made at the rates specified in those sections and shall be increased in the case of an assessee, being a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such deduction. (6) In cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rate specified in that section and shall be increased in the case of a buyer being a domestic company, by a surcharge calculated at the rate of fifteen per cent. of such collection. (7) Subject to the provisions of sub-section (8), in cases....
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....ny, under section 115BB, of the Income-tax Act, the "advance tax" computed under the first proviso shall be increased by a surcharge calculated at the rate of fifteen per cent. of such "advance tax". (8) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part III of the First Schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income exceeding six hundred rupees, in addition to total income and the total income exceeds,- (i) in a case to which the said Sub-paragraph I applies, thirty-five thousand rupe....
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....aph A, as if such aggregate income were the total income; (ii) the net agricultural income shall be increased,- (A) in a case to which the said Sub-Paragraph I applies, by a sum of thirty-five .thousand rupees; and (B) in a case to which the said Sub-Paragraph II applies, by a sum of eighteen thousand rupees, and the amount of income-tax or "advance tax" shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Sub-Paragraph I or, as the case may be, the said Sub-Paragraph II as if the net agricultural income as so increased were the total income; (iii) the amount of income-tax or "advance tax" determined in accordance with sub-clause (i) sha....