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[Cites 0, Cited by 1] [Section 2(5)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(5)(b) in Finance Act, 1999

(b)in the cases to which the provisions of sub-item (a) of item 2 of that Part apply, by a surcharge, calculated in each case in the manner provided therein.