Finance (Amendment) Act--Refund of surcharge to non-residents--Refund of surcharge on income-tax paid by non-residents in accordance with the Finance (Amendment) Act, 1987

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Act, 1987 Circular No. 513 Dated 27/5/1988 1. Attention is invited to the Finance (Amendment) Ordinance, 1987, promulgated on the 19th September, 1987, which provided that in the case of a person where tax was to be deducted or advance tax was payable in accordance with Part III of the First Schedule to the Finance Act, 1987, and the total income exceeded Rs. 50,000, the amount of inco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this surcharge. In order to avoid hardship in the cases of the above taxpayers, it has been decided by the Central Board of Direct Taxes that concerned Commissioner of Income-tax can authorise refund of surcharge in cases of non-resident taxpayers who made such payment of surcharge or out of whose income surcharge has been deducted at source under the provisions of the Finance (Amendment) Ordinan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X