# The Finance Act, 1963, Section 11: Amendment of section 209

- Act: The Finance Act, 1963 (Act 13 of 1963)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1963/section/11/

## Text

Amendment of section 209 11. In section 209 of the Income-tax Act, after clause (c) and before the Explanation, the following clause shall be inserted. namely:— " (d) in cases where the Income-tax Officer makes an amended order referred to in sub-section (3) of section 210 on the basis of a provisional assessment, the total income on the basis of which the relevant provisional assessment had been made shall be substituted for the total income referred to in clause (a).". [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.

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