(4)In cases in which tax has to be charged and paid under section 115-O or section 115R of the income-tax Act, the tax shall be charged and paid at the rate as specified in those sections and shall be increased-(a)in the case of a person other than a company being resident in India, by a surcharge for purposes of the Union, calculated at the rate of ten per cent. of such tax;(b)in the case of a domestic company, by a surcharge calculated at the rate of ten per cent. of such tax.
