Where as a result of any order made under [sections 154, 155, 250, 254, 260, 262, 263 or 264] of the Income-tax Act, it is necessary to recompute the chargeable profits determined in ay assessment under this Act, the [Assessing Officer] may proceed to recompute the chargeable profits, and determine the surtax payable or refundable on the basis of such recomputation and make the necessary amendment and the provisions of section 13 shall, so far as may be, apply thereto, the period of four years specified in sub-section (1) of that section being reckoned [from the end of the financial year in which the order under the aforesaid sections of the Income-tax Act was passed].
Section 14: Other amendments.
The Companies (Profits) Surtax Act, 1964Central Act · Act 7 of 1964
Where this provision sits
| Act | The Companies (Profits) Surtax Act, 1964 |
|---|---|
| Section | 14 |
| Marginal note | Other amendments. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- substituted, Act 4 of 1988. . Subs. by Act 4 of 1988, s. 187, for "Income-tax Officer" (w.e.f. 1-4-1988).
- substituted, Act 42 of 1970. . Subs. by Act 42 of 1970, s. 73, for "section 154 or section 155" (w.e.f. 1-4-1971).
- substituted, Act 67 of 1984. . Subs. by Act 67 of 1984, s. 79, for "from the date of the order passed under the aforesaid sections of the Income-tax Act" (w.e.f. 1-10-1984).
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