Section 3 - Additional Surcharge Not to be Taken into Account For Purposes of Deduction, Etc. - Finance Act, 1963

3. Additional Surcharge Not to be Taken into Account For Purposes of Deduction, Etc. Notwithstanding anything contained in the provisions of Chapter VII or Chapter VIII A or section 110 of the Income tax Act or sub section (5) of section 2 of this Act, in calculating any relief, rebate or deduction in respect of income tax payable on the total income of an assessee which includes any income on which no income tax is payable or in respect of which a deduction of income tax is admissible under any the aforesaid provisions, no account shall be taken of the additional surcharge.