Methodologies in Return Form don’t prevail over I-T Act; MAT credit to be given after computing surc

IT/ILT : Rule 12(1)(a) of Income-tax Rules and Form for filing return of income couldn't go beyond the provisions of the Act - Income-tax includes surcharge which is a receipt in the nature of additional income-tax - Tax has to be computed on the total income as assessed under normal provisions of the Income-tax Act as increased by applicable surcharge and education cess - MAT credit to be granted thereafter