Payments of surcharge

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....Income-tax Act, 1961 (43 of 1961), - (a) the surcharge payable under sub-section (4A) of section 2 of, and Part II of the First Schedule to, the principal Act, as amended by this Act, shall be deduc....

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....December, 1987; (c) the surcharge payable under Part III of the First Schedule to the principal Act, as amended by this Act, in respect of the instalments of the "advance tax'' paid or payab....