# The Finance Act, 2022, Section 66: Amendment of section 234B - Act: The Finance Act, 2022 (Act 6 of 2022) - Ministry: Ministry of Finance - Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/66/ ## Text Amendment of section 234B. 66. In section 234B of the Income-tax Act, in sub-section (1), for Explanation 3, the following Explanation shall be substituted, namely:β€” 'Explanation 3.β€”In Explanation 1 and in sub-section (3),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 such 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.