(3)In cases to which the provisions of Chapter XII or Chapter XII-A or section 115 JB or section U5JC or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as the Income-tax Act) apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be:Provided that the amount of income-tax computed in accordance with the provisions of section 111 A or section 112 shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph E of Part I of the First Schedule:Provided further that in respect of any income chargeable to tax under sections 115 A, 115AB, 115 AC, 115 AC A, 115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115BBEor 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall be increased by a surcharge, for purposes of the Union, calculated,-(a)in the case of a domestic company, at the rate of five per cent, of such income-tax where the total income exceeds one crore rupees;(b)in the case of every company, other than a domestic company, at the rate of two per cent, of such income-tax where the total income exceeds one crore rupees:Provided also that in the case of every company having total income chargeable to tax under section 115 JB of the Income-tax Act, and such income exceeds one crore rupees, the total amount payable as income-tax and surcharge on such income-tax shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.
