(6)In cases in which tax has to be deducted under sections 194C, 194E, 194EE, 194F, 194Q194H, 194-1,194J, 194LA, 194LB, 194LC, 196B, 196Cand 196D of the Income-tax Act, the deductions shall be made at the rates specified in those sections and shall be increased by a surcharge, for purposes of the Union, in the case of every company, other than a domestic company, calculated at the rate of two per cent, of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees.
