(3)In cases to which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or sub-section (1A) of section 161 or section 164 or section 164A or section 167Bof 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 (I) 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 111A or section 112 shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, 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, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115Eand 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.
