(i) which, in the case referred to in clause (a), shall not be less than ten per cent. but shall not exceed one and a half times the amount by which the surtax actually paid during the financial year immediately preceding the assessment year under the provisions of section 7A falls short of-
(1) eighty- three and one- third per cent. of the assess- ed surtax, or
(2) where a statement under clause (a) of sub- section (5) of section 7A was furnished by the assessee, the amount payable under such statement, whichever is less;