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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(4) in THE FINANCE ACT, 2021

(4)In cases in which tax has to be charged and paid under sub-section (2A) of section 92CE or section 115QA or section 115TA or section 115TD of the Income-tax Act, the tax shall be charged and paid at the rates as specified in those sections and shall be increased by a surcharge, for the purposes of the Union, calculated at the rate of twelve per cent. of such tax.