section 2
Levy of surcharge on agricultural mcome-tax
The Kerala Surcharge on Taxes Act, 1957Tax19579 sections
Statutory text
The incometax or super-tax payable by any person assessed to such tax under the Agncultural Income-tax Act, 1950, shall be increased by a surcharge at the rate of five per centum of the tax payable each year, and the prov1s1ons of the Agricultural Income-tax Act, 1950 shall apply to the levy and collection of the sa1d surcharge.
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