The income tax 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 sur charge.
Section 2: Levy of surcharge on agricultural mcome-tax
The Kerala Surcharge on Taxes Act, 1957 (No.11 of 1957)State Act of Kerala · Act 11 of 1957
Where this provision sits
| Act | The Kerala Surcharge on Taxes Act, 1957 (No.11 of 1957) |
|---|---|
| Section | 2 |
| Marginal note | Levy of surcharge on agricultural mcome-tax |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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