# The Finance Act, 1963, Section 3: Additional surcharge not to be taken into account for purposes of deduction, etc

- Act: The Finance Act, 1963 (Act 13 of 1963)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1963/section/3/

## Text

Additional surcharge not to be taken into account for purposes of deduction, etc 3. Notwithstandirig anything contained in the provisions 61 Chapter VII or Chapter VIII-A or section 110 of the Income-tax Act or sub-section (5) of section 2 of this Act, in calculating any relief, rebate or deduction in respect of income-tax payable on the total income of an assessee which includes any income on which no income-tax is payable or in respect of which a deduction of income-tax is admissible under any of the aforesaid provisions, no account shall be taken of the additional surcharge. [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.

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