Law: Income Tax Ordinance, 1979

Section: FirstSched.PartIII,Para.B,Cl.(c),59

Income Tax Ordinance (XXXI of 1979)-----First Sched. Part III, Para. B, Cl. (c) & S.59---Self-Assessment Scheme (1993-94), para. 1(c)---Surcharge---Expression "income-tax" as used in Self¬ Assessment Scheme (1993-94), para. 19(e) does not cover surcharge--¬ Return will be qualified for acceptance under Self-Assessment Scheme (1993¬ 94) if the assessee has paid income-tax higher than 10% of only the income-tax component of the tax paid for the last year---Condition of paying higher income-tax as compared to the tax paid for the last year referred to only to the income-tax, and not the total sum of the income-tax and the surcharge paid for the last year. ORDER Paragraph 1(e) of the Self-Assessment Scheme of the income-tax for the Assessment year 1993-94 (the scheme) provides, among others, that returns of existing assessees where the income-tax paid for the Assessment year 1993-94 is not higher by 10% or more as compared to the tax paid on the basis of income last declared or assessed, whichever is higher, shall not qualify for acceptance under the Scheme. Sub-paragraph (c) of paragraph B of Part III of the First Schedule to the Income Tax Ordinance, 1979, provides that where the total income of any person not being a person whose total income consists of or includes any income chargeable under the head salary and such income constitutes more than fifty per cent. of the total income does not exceed one hundred thousand rupees and the return of total income qualifies for acceptance under a scheme of self-assessment made under subsection (1) of section 59 for that year, the amount of surcharge payable shall be three hundred rupees (the surcharge). 2. For the Assessment year 1992-93 the assessee had paid a sum of Rs.130 as income-tax and Rs.300 as the surcharge---total Rs.430. In her return of income for the Assessment year 1993-94 the assessee declared her net income at Rs.31,430. A sum of Rs.143 was payable as income-tax on the declared income. With her return fried under the scheme the assessee paid the Income Tax Rs.143 Surcharge Rs.300 Total: Rs.443 3. The assessing officer did not accept the return under the Scheme for the reason that the tax paid with the…

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