Law: Income Tax Ordinance, 1979

Section: 9,10,50,50(3),80,80DD,132,132(4),FirstSc hed.,50(5)

(a) Income Tax Ordinance (XXXI of 1979)--First Sched., Part-III, Para-C, Ss. 80-DD & 50(5)---Rate of surcharge---Levy of---Before an assessee is taxed under minimum tax regime as contemplated in S.80DD of the Income Tax Ordinance, 1979 his final tax liability is first calculated under the normal tax regime on the basis of total income---When the liability under the normal law regime worked out on said basis is less than the tax deducted under S.50(5) of the Income Tax Ordinance 1979 only then he is taxed under S.80DD of the Income Tax Ordinance, 1979 and the tax deducted under S.50(5) of the Income Tax Ordinance, 1979 is taken as the minimum tax payable by the assessee, though actually it is more than the tax calculated under the normal tax regime including the surcharge under para. C of Part-III of the First Schedule of the Income Tax Ordinance, 1979 and it is against the very scheme of the Income Tax Ordinance, 1979 to charge surcharge from an assessee who is already paying tax at an amount higher than the tax calculated under the normal law regime which S.80DD of the Income Tax Ordinance, 1979 called the final tax liability and which includes both income tax and surcharge---When the final tax liability including both income tax and surcharge was less than the tax deducted under S.50(5) of the Income Tax Ordinance, 1979 only less than the tax deducted under S.50(5) of the Income Tax Ordinance, 1979 was taken as the minimum tax payable by the assessee under S.80DD of the Income Tax Ordinance, 1979. FAR Bennion MA on Statutory Interpretation (Third Edition, Butterworth, 1997; Messrs Aphali Pharmaceuticals Ltd. v. State of Maharashtra and others (1989) 4 Supreme Court Cases 378 and S. Sankappa and others v. Income-tax Officer, Central Circle II, Bangalore (1968) 68 ITR 760 (SC) ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----First Sched., Part-III, Para-C, Ss.9 & 10---Rate of surcharge---Levy of surcharge---Principles---Surcharge will be levied only when income-tax will be levied under S.9 of the Income Tax Ordnance, 1979---Where income tax is not levied under S.9 of the Income Tax Ordinance, 1979 no surcharge could be levied under S.10 of the Income…

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