16A. Charge of surcharge.-

1[16A.  Charge  of  surcharge.-  (1)  Where  any  Act  of  Parliament  enacts  that  a surcharge on income shall be charged for any assessment year at any rate or rates, such surcharge at that rate or those rates shall be charged for that year in respect of the total income of the income year or the income years, as the case
may be, of every person.

(2)  All  the  provisions  of  this  Ordinance  relating  to  charge,  assessment, deduction at source, payment in advance, collection, recovery and refund of income tax shall, so far as may be, apply to the charge, assessment, deduction at  source,  payment  in  advance,  collection,  recovery  and  refund  of  the



1.Ins by F.A. 1988

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