- The [Agricultural income tax] [Substituted by 'Income tax or super tax' Act No. 40 of 1976.] payable by any person other than a company assed to such tax under the The Kerala [Agricultural income tax] [Substituted by 'Income tax or super tax' Act No. 40 of 1976.] Act, 1991 shall be increased by a surcharge at the rate of [ten per centum] [Substituted by 'five per centum' Act No. 40 of 1976.] of the tax payable each year, and the provisions of the The Kerala [Agricultural income tax] [Substituted by 'Income tax or super tax' Act No. 40 of 1976.] Act, 1991 shall [apply in relation to the said surcharge as they apply in relation to the [Agricultural income tax] [Substituted by 'apply to the levy and collection of the said surcharge' Act No. 2 of 1966.] payable under the said Act.]Explanation. - In this section, company shall have the same meaning as in the Agricultural Income-tax Act, 1950.
