(8)In cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified in that section and shall be increased by a surcharge, for purposes Of the Union,-(a)in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (5/) of section 2 of the Income-tax Act, or co-operative society or firm, being a non-resident, calculated at the rate of ten per cent, of such tax, where the amount of the aggregate of such amounts collected and subject to the collection exceeds one crore rupees;(b)in the case of every company, other than a domestic company, calculated,-(i)at the rate of two per cent, of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees;(ii)at the rate of five per cent, of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds ten crore rupees.
