# The Finance Act, 1981, Section 35: Amendment of section 2

- Act: The Finance Act, 1981 (Act 16 of 1981)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1981/section/35/

## Text

Surtax Amendment of section 2. 35. In the Companies (Profits) Surtax Act, 1964 (1 of 1964)[hereinafter referred to as the Companies (Profits) Surtax Act], in section 2,— ' (a) clause (1) shall be re-numbered as clause (1A) and before the clause as so re-numbered, the following clause shall be inserted, namely:— '(1) "advance surtax" means the surtax payable under section 7A;'; (b) after clause (7), the following clause snail be inserted, namely:— '(7A) "regular assessment" means an assessment made under section 6;'. [Finance Act, 1981] © Copyright. Taxmann Publications Pvt. Ltd.

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