(5)In cases in which tax has to be deducted under sections 193, 194A, 194B, 194BA,194BB, 194D, 194LBA, 194LBB, 194LBC and 195 of the Income-taxAct, at the rates in force, the deductions shall be made at the rates specified in Part II of the First Schedule and shall be increased by a surcharge, for the purposes of the Union, calculated in cases wherever prescribed, in the manner provided therein.
