Subject to the provisions contained in this Act, there shall be charged on every company for every assessment year commencing on and from the first day of April, 1964, [but before the first day of April, 1988] a tax (in this Act referred to as the surtax) in respect of so much of its chargeable profits of the previous year or previous years, as the case may be, as exceed the statutory deduction, at the rate or rates specified in the Third Schedule.
Section 4: Charge of tax.
The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964
Where this provision sits
| Act | The Companies (Profits) Surtax Act, 1964 |
|---|---|
| Section | 4 |
| Marginal note | Charge of tax. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 23 of 1986. . Ins. by Act 23 of 1986, s. 47 (w.e.f. 1-4-1988)
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