5. In the Finance Act, 2016,—
(a) in Chapter II, in section 2, in sub-section (9),—
(i) in the third proviso, the figures and letters "115BBE," shall be omitted;
(ii) after the sixth proviso, the following proviso shall be inserted,
namely:—
‘Provided also that in respect of any income chargeable to tax under
clause (i) of sub-section (1) of section 115BBE of the Income-tax Act, the
“advance tax” computed under the first proviso shall be increased by a surcharge,
for the purposes of the Union, calculated at the rate of twenty-five per cent. of
such advance tax.’;
(b) after Chapter IX, the following Chapter shall be inserted, namely:—