Section 35 - Amendment of section 2 - Finance Act, 1981

Surtax 35. Amendment of section 2 In the Companies (Profits) Surtax Act, 1964 (7 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 shall be inserted, namely :- '(7A) regular assessment means an assessment made under section 6;'.