Section 9A(2) in The Companies (Profits) Surtax Act, 1964
(2)the amount which would have been payable by way of advance surtax if the assessee had furnished a correct and complete statement in accordance with the provisions of clause (a) of sub-section (5) of section 7A, whichever is less;(ii)which in the case referred to in clause (b). shall not be less than ten per cent but shall not exceed one and a half times of eighty-three and one-third per cent of the assessed surtax.
