Defective income tax return

The FBR is busy in extending the date of filing of income tax return for the tax year 2011, but totally failed to address the weaknesses and errors in the said income tax return displayed on the FBR website.
A 15 percent surcharge on income tax is still showing in the said income tax return as "proportionate net tax chargeable for three and half months" on whole year's income by showing the following formula, which is absolutely wrong and not in accordance with the provisions of Section 4A of the Income Tax Ordinance, 2001.
As a result, many taxpayers will have to pay excess surcharge of thousands of rupees, even the company will have to pay millions of rupees when it will be due to file on 31st December 2011. Formula: 15% of (Net tax chargeable for whole year divided by 12 months multiplied by 3.5 months) According to Section 4A of the Income Tax Ordinance 2001:
1. Surcharge shall be payable by every taxpayer at 15% of the income tax payable for the period from 16th March 2011 to 30th June 2011. It means that all tax accrued during these periods will attract surcharge.
2. The above section also said that surcharge will not be payable for "tax" which is payable for the tax year 2010 and prior tax years. It means, tax accrued during 16th March 2011 to 30th June 2011 will only attract surcharge.
3. So it is clear that 15% surcharge on income tax is to be paid on tax payable (accrued) only during 16th March 2011 to 30th June 2011 with the understanding that taxpayer should not relax with the payment of surcharge that is why it says that whenever tax paid, surcharge should also be paid at the same time.
The FBR calculating surcharge on income tax on proportionate basis, which is absolutely wrong, as if a taxpayer has huge income during the period from 1st July 2010 to 15th Mar 2011 and has no income during the period from 16th Mar 2011 to 30th June 2011, will have to pay surcharge as per FBR formula which is against the provisions of Section 4A of the Income Tax Ordinance, 2001, even the company will have to pay millions of rupees by applying this formula, when it will be due to file on 31st December 2011.
It is suggested that surcharge on income tax be shown in "manual" in the income tax return as formula cannot work in any case. High to high an annexure may be added where taxpayer may show working of surcharge on income tax only for the period from 16th March 2011 to 30th June 2011. Furthermore, it will be unlawful and tantamount to contempt of court if filing date is 30th November 2011 and the case is in the Sindh High Court on this issue unless it is corrected in income tax return in accordance with the Section 4A of the Income Tax Ordinance, 2011.