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 |
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Section (2) Definitions |
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Section (3) Tax authorities |
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Section (4) Charge of tax |
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Section (5) Return of chargeable profit |
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Section (6) Assessment |
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Section (7) Provisional assessment |
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Section (7C) Interest payable by assessee |
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Section (7D) Interest payable by assessee in case of underestimate, etc |
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Section (8) Profits escaping assessment |
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