2. Imposition of surcharge
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Every person who is chargeable with income tax for the year of assessment commencing on April 1, 1980, (in this
person
“ Commissioner-General”, “company”, “employer”, “employee”, “person”, and “year of assess-ment” have the same meanings respectively, as in the Inland Revenue Act. Annual subscription of Rs. 40 (Foreign), paya' Burgav, P. O. Box 500, Bills and Laws of the Parliament Rs. 30 (Local), ble to the SU¥ERINTENDENT, GOVERNMENT PUBLICATIONS Cotomso 1, before 15th December each year ‘n respeet of the year following.
Act referred to as the “relevant year”) shall, notwithstand-ing anything contained in any other written law or in any convention, grant or agreement, be liable to pay a surcharge equivalent to ten per centum of the amount of the total income tax payable by him for the relevant year.
income tax
“income tax” means the income tax charged and levied under the Inland Revenue Act; and
For the purposes of this section “income tax” shall not include—
in the case of a resident company, the income tax payable by that company under paragraph (b) (ii)
company
“ Commissioner-General”, “company”, “employer”, “employee”, “person”, and “year of assess-ment” have the same meanings respectively, as in the Inland Revenue Act. Annual subscription of Rs. 40 (Foreign), paya' Burgav, P. O. Box 500, Bills and Laws of the Parliament Rs. 30 (Local), ble to the SU¥ERINTENDENT, GOVERNMENT PUBLICATIONS Cotomso 1, before 15th December each year ‘n respeet of the year following.
of subsection (1A) of section 33 of the Inland
Revenue Act
;
in the case of a non-resident company, such part of the income tax payable by that company under section 34 of the Inland Revenue Act as is computed under that section at the rate of thirty three and one-third per centum or eleven and one-ninth per centum,