(iii) two crore rupees but would not exceed five crore rupees, the full sum payable as income-tax and surcharge thereon shall not exceed the whole amount payable as income-tax and surcharge on a complete income of two crore rupees by in excess of the level of income that exceeds two crore. https://ituneplay.com/view/post/Dependable-Tribal-Loans-in-USA-and-How-to-Apply-for-Them/274