Section 5

Certain provisions of the Inland Revenue ly ct to a to the PP deduction, assessment, recovery and payment of the surcharge,

The provisions of Chapters XV, XVII, XVIII, XIX,

XX and XXI of the Inland Revenue Act relating to the deduction from employees, assessment, appeals against the assessment, payment and recovery of income tax shall, mutatis mutandis,. apply. to the deduction from employees, assessment, appeals against the assessment, pay-ment and recovery of the surcharge payable under section 2,