accordance with that policy- (A) where the agreement is made after the 31st day 50 per of March, 1961 but before the 1st day of April, 1976 cent; (B) where the agreement is made after the 31st day 30 per of March, 1976 but before the 1st day of June, 1997 cent; (C) where the agreement is made on or after the 1st 20 per day of June, 1997 but before the 1st day of June, cent; 2005 (D) where the agreement is made on or after the 1st 10 per day of June, 2005 cent.; (vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy- (A) where the agreement is made after the 29th day 50 per of February, 1964 but before the 1st day of April, cent.; 1976 (B) where the agreement is made after the 31st day 30 per of March, 1976 but before the 1st day of June, 1997 cent.; (C) where the agreement is made on or after the 1st 20 per day of June, 1997 but before the 1st day of June, cent; 2005 (D) where the agreement is made on or after the 1st 10 per day of June, 2005 cent; (vii) on income by way of short-term capital gains 15 referred to in section 111A percent.; (viii) on income by way of long-term capital gains [not 20 per being long- term capital gains referred to in clauses cent; (33), (36) and (38) of section 10] 40 per (ix) on any other income cent. Explanation.- For the purpose of item 1 (b)(i) of this Part, "investment income" and Indian" shall have the meanings assigned to them in Chapter XI1-A of the Act Surcharge on income-tax The amount of income-tax deducted in accordance with the provisions of item 2(b) of this Part, shall be increased by a surcharge, for purposes of the Union, in the case of every
accordance with that policy- (A) where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 50 per cent; (B) where the agreement is made after the 31st day of March, 1976 but before the 1st day of June, 1997 30 per cent; (C) where the agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005 20 per cent; (D) where the agreement is made on or after the 1st day of June, 2005 10 per cent.; (vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy- (A) where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976 50 per cent.; (B) where the agreement is made after the 31st day of March, 1976 but before the 1st day of June, 1997 30 per cent.; (C) where the agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005 20 per cent; (D) where the agreement is made on or after the 1st day of June, 2005 10 per cent; (vii) on income by way of short-term capital gains referred to in section 111A 15 percent.; (viii) on income by way of long-term capital gains [not being long- term capital gains referred to in clauses (33), (36) and (38) of section 10] 20 per cent; (ix) on any other income 40 per cent. Explanation.- For the purpose of item 1 (b)(i) of this Part, "investment income" and Indian" shall have the meanings assigned to them in Chapter XI1-A of the Act Surcharge on income-tax The amount of income-tax deducted in accordance with the provisions of item 2(b) of this Part, shall be increased by a surcharge, for purposes of the Union, in the case of every
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