# The Finance Act, 2022, Section 65: Amendment of section 234A - Act: The Finance Act, 2022 (Act 6 of 2022) - Ministry: Ministry of Finance - Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/65/ ## Text Amendment of section 234A. 65. In section 234A of the Income-tax Act, in sub-section (1),β€” (i) | after the words, brackets and figure "or sub-section (4)", the words, brackets, figure and letter "or sub-section (8A)" shall be inserted; (ii) | for Explanation 2, the following Explanation shall be substituted, namely:β€” 'Explanation 2.β€”In this sub-section,β€” (i) | "tax on total income as determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 140B or section 143; and (ii) | tax on the total income determined under regular assessment shall not include the additional income-tax payable under section 140B.'. --- Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.