# The Finance Act, 1963, Section 12: Amendment of section 210

- Act: The Finance Act, 1963 (Act 13 of 1963)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1963/section/12/

## Text

Amendment of section 210 12. In section 210 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely: — "(3) If, after the making of an order by the Income-tax Officer under this section and before the 15th day of February of the financial year, a regular assessment or a provisional assessment under section 141 of the assessee (or of the registered firm of which he is a partner) is made in respect of a previous year later than that referred to in the order of the Income-tax Officer, the Income-tax Officer may make an amended order requiring the assessee to pay in one instalment on the specified date, or in equal instalments on the specified dates, if more than one, falling after the date of the amended order, the advance tax computed on the basis of the total income determined for the purposes of the regular assessment or the provisional assessment aforesaid as reduced by the amount, if any, paid in accordance with the original order.". [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.

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