Section 11 - Amendment of Section 209 - Finance Act, 1963

11. Amendment of Section 209 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). .