Indian Income-Tax Act, 1922

CHAPTER IX

SUPER-TAX

55. Charge of super-tax.—In addition to the income-tax charged for any year, there shall be charged, levied and paid for that year in respect of the total income of the previous year of any [individual, Hindu undivided family, [company, local authority, unregistered firm or other association of persons], not being a registered firm], [or the partners of the firm or members of the association individually,] an additional duty of income-tax (in this Act referred to as super-tax) at the rate or rates laid down for that year by [a Central Act]:

[Provided that where under the provisions of clause (b) of sub-section (5) of section 23 an unregistered firm has been assessed in the manner applicable to a I registered firm, super-tax shall be payable by each partner of the firm individually on his share in the income, profits and gains of the firm and not by the firm itself:]

Provided [further] that, where the profits and gains of an unregistered firm [or other association of persons not being a company] have been assessed to super-tax, super-tax shall not be payable by [a partner of the firm or a member of the association, as the case may be], in respect of the amount of such profits and gains which is proportionate to his share.