Section 3A(8) in Kerala Surcharge on Taxes Act, 1957
(8)Notwithstanding anything contained in this Act, if an assessee who opts to settle his arrears under sub-section (1) has remitted or deposited any amount relating to the arrears after the service of demand notice, such amounts shall be given credit as surcharge under this option and the assesse shall furnish the proof of payments made in this regard:Provided that, any amount paid towards penalty or its interest shall not be credited towards surcharge.
