Section 3(b) in The Taxation Laws (Amendment) Act, 2001
(b)in Part III, in Paragraph A, under the heading Surcharge on income- tax,-(i)in item (i),-(A) in sub- item (A), for the words" ten per cent.'', the words" twelve per cent." shall be substituted;(B)in sub- item (B), for the words" fifteen per cent.'', the words" seventeen per cent." shall be substituted;(ii)in item (ii), for the words" ten per cent.", the words" twelve per cent." shall be substituted;
