Report No. 12
98. Charge of super-tax.-
(1) In addition to the income-tax charged for any assessment year, and save as otherwise provided in this Act, there shall be charged, levied and paid for that assessment year in respect of the total income of the previous year or previous years, as the case may be, of every person, not being a registered firm, an additional duty of income-tax (in this Act referred to as super-tax) at the rate or rates laid down for that assessment year by any Central Act:
Provided that where by virtue of any provision of this Act super-tax is to be charged in respect of the income of a period other than the previous year, super-tax shall be charged accordingly.
[Section 55, main para.]
(2) In respect of income chargeable under sub-section (1), super-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.
(3) In the case of a registered firm, or an unregistered firm which has been assessed, in the manner applicable to a registered firm under the provisions of section 190 (b) [section 23(5) (b)], super-tax shall be payable by each partner of the firm individually on his share in the income of the firm and not by the firm itself.
[Section 55, 1st proviso]