Companies (Profits) Surtax Act,1964 |
Act No : 7 of 1964 |
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Contents of Act: |
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Section (1) Short title and extent | |
Section (2) Definitions | |
Section (3) Tax authorities | |
Section (4) Charge of tax | |
Section (5) Return of chargeable profit | |
Section (6) Assessment | |
Section (7) Provisional assessment | |
Section (7C) Interest payable by assessee | |
Section (7D) Interest payable by assessee in case of underestimate, etc | |
Section (8) Profits escaping assessment |